L.C.G. DIFFUSION : revenue, balance sheet and financial ratios

L.C.G. DIFFUSION is a French company founded 10 years ago, specialized in the sector Autres intermédiaires du commerce en produits divers. Based in SAINT-OUEN-L'AUMONE (95310), this company of category PME shows in 2020 a revenue of 123 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.C.G. DIFFUSION (SIREN 814321097)
Indicator 2021 2020 2019 2017
Revenue N/C 122 619 € 89 982 € 95 313 €
Net income 17 447 € 16 949 € -7 493 € 2 413 €
EBITDA N/C 18 097 € -8 439 € 2 867 €
Net margin N/C 13.8% -8.3% 2.5%

Revenue and income statement

In 2021, L.C.G. DIFFUSION generates positive net income of 17 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2021: 2 k€ -> 17 k€.

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

17 447 €

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 23%. 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 56%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

22.917%

Financial autonomy (2021) ?
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

56.041%

Asset age ratio (2021) ?
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

57.8%

Solvency indicators evolution
L.C.G. DIFFUSION

Sector positioning

Debt ratio
22.92 2021
2019
2020
2021
Q1: 0.0
Med: 11.86
Q3: 74.26
Average -21 pts over 3 years

In 2021, the debt ratio of L.C.G. DIFFUSION (22.92) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
56.04% 2021
2019
2020
2021
Q1: 8.69%
Med: 36.34%
Q3: 64.91%
Good +32 pts over 3 years

In 2021, the financial autonomy of L.C.G. DIFFUSION (56.0%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
0.86 years 2020
2019
2020
Q1: 0.0 years
Med: 0.0 years
Q3: 0.92 years
Average +48 pts over 2 years

In 2020, the repayment capacity of L.C.G. DIFFUSION (0.86) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 167.73. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2021) ?
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

167.729

Liquidity indicators evolution
L.C.G. DIFFUSION

Sector positioning

Liquidity ratio
167.73 2021
2019
2020
2021
Q1: 139.21
Med: 242.82
Q3: 466.95
Average +21 pts over 3 years

In 2021, the liquidity ratio of L.C.G. DIFFUSION (167.73) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
0.49x 2020
2019
2020
Q1: 0.0x
Med: 0.0x
Q3: 0.54x
Good +47 pts over 2 years

In 2020, the interest coverage of L.C.G. DIFFUSION (0.5x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

Operating WCR (2021) ?
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

0 €

Customer credit (2021) ?
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

0 j

Supplier credit (2021) ?
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

0 j

Inventory turnover (2021) ?
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 and payment terms evolution
L.C.G. DIFFUSION

Positioning of L.C.G. DIFFUSION in its sector

Comparison with sector Autres intermédiaires du commerce en produits divers

Valuation estimate

Based on 85 transactions of similar company sales (all years), the value of L.C.G. DIFFUSION is estimated at 23 955 € (range 11 422€ - 122 825€). 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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2021
85 tx
11k€ 23k€ 122k€
23 955 € Range: 11 422€ - 122 825€
NAF 5 all-time

Valuation method used

Net Income Multiple
17 447 € × 1.4x = 23 956 €
Range: 11 423€ - 122 825€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 85 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 (Autres intermédiaires du commerce en produits divers)

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

Voir toutes les statistiques du secteur Autres intermédiaires du commerce en produits divers

Frequently asked questions about L.C.G. DIFFUSION

What is the revenue of L.C.G. DIFFUSION ?

The revenue of L.C.G. DIFFUSION in 2020 is 123 k€.

Is L.C.G. DIFFUSION profitable?

Yes, L.C.G. DIFFUSION generated a net profit of 17 k€ in 2021.

Where is the headquarters of L.C.G. DIFFUSION ?

The headquarters of L.C.G. DIFFUSION is located in SAINT-OUEN-L'AUMONE (95310), in the department Val-d'Oise.

Where to find the tax return of L.C.G. DIFFUSION ?

The tax return of L.C.G. 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.C.G. DIFFUSION operate?

L.C.G. DIFFUSION operates in the sector Autres intermédiaires du commerce en produits divers (NAF code 46.19B). See the 'Sector positioning' section above to compare the company with its competitors.