L.B. DIFFUSION : revenue, balance sheet and financial ratios

L.B. DIFFUSION is a French company founded 19 years ago, specialized in the sector Intermédiaires du commerce en bois et matériaux de construction. Based in MONTENDRE (17130), this company of category PME shows in 2025 a revenue of 1000 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - L.B. DIFFUSION (SIREN 491022661)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 999 514 € 999 664 € 1 789 527 € 1 469 589 € 1 280 422 € 1 084 787 € 1 079 429 € 992 460 € 952 092 € N/C
Net income 213 773 € 266 088 € 781 205 € 423 757 € 329 638 € 286 589 € 237 657 € 237 469 € 124 890 € 119 378 €
EBITDA 259 426 € 267 062 € 1 061 265 € 593 888 € 484 862 € 396 363 € 355 179 € 299 419 € 225 398 € N/C
Net margin 21.4% 26.6% 43.7% 28.8% 25.7% 26.4% 22.0% 23.9% 13.1% N/C

Revenue and income statement

In 2025, L.B. DIFFUSION achieves revenue of 1000 k€. Revenue is growing positively over 10 years (CAGR: +0.6%). Slight decline of -0% vs 2024. After deducting consumption (549 €), gross margin stands at 999 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 259 k€, representing 26.0% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 214 k€, i.e. 21.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

999 514 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

998 965 €

EBITDA (2025) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

259 426 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

272 194 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

213 773 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

26.0%

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 0%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 92%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 20.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.0%

Financial autonomy (2025) ?
Financial autonomy
Definition
Share of equity in the company's total financing.
Formula
(Equity / Total assets) x 100
Interpretation
> 30% : Good autonomy
20-30% : Average
< 20% : Low

91.892%

Cash flow / Revenue (2025) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

20.11%

Repayment capacity (2025) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

0.0

Asset age ratio (2025) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

16.6%

Solvency indicators evolution
L.B. DIFFUSION

Sector positioning

Debt ratio
0.0 2025
2023
2024
2025
Q1: 4.86
Med: 27.21
Q3: 59.98
Excellent

In 2025, the debt ratio of L.B. DIFFUSION (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
91.89% 2025
2023
2024
2025
Q1: 24.54%
Med: 43.66%
Q3: 63.04%
Excellent +10 pts over 3 years

In 2025, the financial autonomy of L.B. DIFFUSION (91.9%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.0 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 1.23 years
Q3: 2.95 years
Excellent

In 2025, the repayment capacity of L.B. DIFFUSION (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 966.37. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
Liquidity ratio
Definition
Ability to meet short-term debts with current assets.
Formula
Current assets / Current liabilities
Interpretation
> 1.5 : Very good
1-1.5 : Fair
< 1 : Liquidity risk

966.365

Interest coverage (2025) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

0.0

Liquidity indicators evolution
L.B. DIFFUSION

Sector positioning

Liquidity ratio
966.37 2025
2023
2024
2025
Q1: 166.5
Med: 269.38
Q3: 358.93
Excellent +17 pts over 3 years

In 2025, the liquidity ratio of L.B. DIFFUSION (966.37) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
0.0x 2025
2023
2024
2025
Q1: 0.0x
Med: 4.4x
Q3: 11.37x
Average -25 pts over 3 years

In 2025, the interest coverage of L.B. DIFFUSION (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 43 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 29 days. The company must finance 14 days of gap between collections and payments. Overall, WCR represents 71 days of revenue, i.e. 198 k€ to permanently finance.

Operating WCR (2025) ?
Operating WCR
Definition
Financing requirement generated by the operating cycle (inventory + receivables - trade payables).
Formula
Inventory + Customer receivables - Trade payables
Interpretation
Negative = cash released
Positive = financing needed

198 374 €

Customer credit (2025) ?
Customer credit (days)
Definition
Average payment term granted to customers.
Formula
(Customer receivables / Revenue incl. VAT) x 360
Interpretation
< 45j : Good
45-60j : Average
> 60j : Long

43 j

Supplier credit (2025) ?
Supplier credit (days)
Definition
Average payment term obtained from suppliers.
Formula
(Trade payables / Purchases incl. VAT) x 360
Interpretation
The longer the term, the better for cash flow

29 j

Inventory turnover (2025) ?
Inventory turnover (days)
Definition
Average storage duration for goods or materials.
Formula
(Inventory / Cost of goods) x 360
Interpretation
The lower the ratio, the faster the turnover

0 j

WCR in days of revenue (2025) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

71 j

WCR and payment terms evolution
L.B. DIFFUSION

Positioning of L.B. DIFFUSION in its sector

Comparison with sector Intermédiaires du commerce en bois et matériaux de construction

Valuation estimate

Based on 229 transactions of similar company sales (all years), the value of L.B. DIFFUSION is estimated at 380 120 € (range 144 256€ - 1 230 390€). With an EBITDA of 259 426€, the sector multiple of 1.6x is applied. The price/revenue ratio is 0.32x (conservative valuation). This multiples method compares the actual sale price of similar companies to their financial indicators (Revenue, EBITDA, Net Income). It provides a market-based indicative estimate.

Estimated enterprise value 2025
229 transactions
144k€ 380k€ 1230k€
380 120 € Range: 144 256€ - 1 230 390€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
259 426 € × 1.6x
Estimation 421 429 €
137 536€ - 1 399 095€
Revenue Multiple 30%
999 514 € × 0.32x
Estimation 324 129 €
151 981€ - 793 009€
Net Income Multiple 20%
213 773 € × 1.7x
Estimation 360 837 €
149 474€ - 1 464 704€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 229 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.

  • EBITDA Multiple: Preferred method for profitable SMEs. EBITDA reflects the ability to generate cash.
  • Revenue Multiple: Used for growing companies or those with low profitability. Reflects commercial potential.
  • Net Income Multiple: Relevant for mature companies with stable results.

This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).

Similar companies (Intermédiaires du commerce en bois et matériaux de construction)

Compare L.B. DIFFUSION with other companies in the same sector:

Voir toutes les statistiques du secteur Intermédiaires du commerce en bois et matériaux de construction

Frequently asked questions about L.B. DIFFUSION

What is the revenue of L.B. DIFFUSION ?

The revenue of L.B. DIFFUSION in 2025 is 1000 k€.

Is L.B. DIFFUSION profitable?

Yes, L.B. DIFFUSION generated a net profit of 214 k€ in 2025.

Where is the headquarters of L.B. DIFFUSION ?

The headquarters of L.B. DIFFUSION is located in MONTENDRE (17130), in the department Charente-Maritime.

Where to find the tax return of L.B. DIFFUSION ?

The tax return of L.B. DIFFUSION is available on this page. Click on a year in the 'Data by year' section to view the account details (assets, liabilities, income statement). Data comes from INPI (National Institute of Industrial Property).

In which sector does L.B. DIFFUSION operate?

L.B. DIFFUSION operates in the sector Intermédiaires du commerce en bois et matériaux de construction (NAF code 46.13Z). See the 'Sector positioning' section above to compare the company with its competitors.