LILLE DIFFUSION AUTO : revenue, balance sheet and financial ratios

LILLE DIFFUSION AUTO is a French company founded 26 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in VILLENEUVE-D'ASCQ (59650), this company of category ETI shows in 2024 a revenue of 23.5 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - LILLE DIFFUSION AUTO (SIREN 430117044)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 23 469 538 € 23 470 902 € 17 430 860 € 18 538 499 € 16 308 912 € 19 296 655 € 17 491 703 € 14 063 600 € 11 449 596 €
Net income 433 154 € 560 326 € 360 700 € 54 787 € 218 577 € 498 149 € 359 439 € 270 743 € 303 437 €
EBITDA 698 336 € 781 374 € 529 515 € 87 268 € 195 289 € 675 685 € 525 019 € 389 365 € 495 720 €
Net margin 1.8% 2.4% 2.1% 0.3% 1.3% 2.6% 2.1% 1.9% 2.7%

Revenue and income statement

In 2024, LILLE DIFFUSION AUTO achieves revenue of 23.5 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +9.4%. Slight decline of -0% vs 2023. After deducting consumption (19.9 M€), gross margin stands at 3.6 M€, i.e. a rate of 15%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 698 k€, representing 3.0% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 433 k€, i.e. 1.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

23 469 538 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

3 590 883 €

EBITDA (2024) ?
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

698 336 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

650 187 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

433 154 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

3.0%

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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 136%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 17%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

135.765%

Financial autonomy (2024) ?
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

16.605%

Cash flow / Revenue (2024) ?
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

2.201%

Repayment capacity (2024) ?
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

1.95

Asset age ratio (2024) ?
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

32.7%

Solvency indicators evolution
LILLE DIFFUSION AUTO

Sector positioning

Debt ratio
135.76 2024
2022
2023
2024
Q1: 4.09
Med: 38.32
Q3: 128.11
Average +19 pts over 3 years

In 2024, the debt ratio of LILLE DIFFUSION AUTO (135.76) 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
16.61% 2024
2022
2023
2024
Q1: 10.8%
Med: 27.26%
Q3: 53.13%
Average

In 2024, the financial autonomy of LILLE DIFFUSION AUTO (16.6%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
1.95 years 2024
2022
2023
2024
Q1: -0.37 years
Med: 0.21 years
Q3: 3.53 years
Average +6 pts over 3 years

In 2024, the repayment capacity of LILLE DIFFUSION AUTO (1.95) 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 135.08. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 12.6x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2024) ?
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

135.077

Interest coverage (2024) ?
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

12.6

Liquidity indicators evolution
LILLE DIFFUSION AUTO

Sector positioning

Liquidity ratio
135.08 2024
2022
2023
2024
Q1: 132.95
Med: 200.57
Q3: 385.86
Average

In 2024, the liquidity ratio of LILLE DIFFUSION AUTO (135.08) 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
12.6x 2024
2022
2023
2024
Q1: 0.0x
Med: 2.15x
Q3: 25.07x
Good -12 pts over 3 years

In 2024, the interest coverage of LILLE DIFFUSION AUTO (12.6x) 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. Average customer payment term: 18 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 61 days. Excellent situation: suppliers finance 43 days of the operating cycle (retail model). Inventory turnover is 64 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 92 days of revenue, i.e. 6.0 M€ to permanently finance. Over 2016-2024, WCR increased by +142%, requiring additional financing.

Operating WCR (2024) ?
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

5 975 344 €

Customer credit (2024) ?
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

18 j

Supplier credit (2024) ?
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

61 j

Inventory turnover (2024) ?
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

64 j

WCR in days of revenue (2024) ?
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

92 j

WCR and payment terms evolution
LILLE DIFFUSION AUTO

Positioning of LILLE DIFFUSION AUTO in its sector

Comparison with sector Commerce de voitures et de véhicules automobiles légers

Valuation estimate

Based on 148 transactions of similar company sales in 2024, the value of LILLE DIFFUSION AUTO is estimated at 1 918 663 € (range 847 336€ - 3 549 208€). With an EBITDA of 698 336€, the sector multiple of 1.6x is applied. The price/revenue ratio is 0.16x (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 2024
148 transactions
847k€ 1918k€ 3549k€
1 918 663 € Range: 847 336€ - 3 549 208€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
698 336 € × 1.6x
Estimation 1 126 574 €
419 218€ - 1 677 342€
Revenue Multiple 30%
23 469 538 € × 0.16x
Estimation 3 764 576 €
1 719 337€ - 6 642 617€
Net Income Multiple 20%
433 154 € × 2.6x
Estimation 1 130 017 €
609 629€ - 3 588 759€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 148 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 (Commerce de voitures et de véhicules automobiles légers)

Compare LILLE DIFFUSION AUTO with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de voitures et de véhicules automobiles légers

Frequently asked questions about LILLE DIFFUSION AUTO

What is the revenue of LILLE DIFFUSION AUTO ?

The revenue of LILLE DIFFUSION AUTO in 2024 is 23.5 M€.

Is LILLE DIFFUSION AUTO profitable?

Yes, LILLE DIFFUSION AUTO generated a net profit of 433 k€ in 2024.

Where is the headquarters of LILLE DIFFUSION AUTO ?

The headquarters of LILLE DIFFUSION AUTO is located in VILLENEUVE-D'ASCQ (59650), in the department Nord.

Where to find the tax return of LILLE DIFFUSION AUTO ?

The tax return of LILLE DIFFUSION AUTO 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 LILLE DIFFUSION AUTO operate?

LILLE DIFFUSION AUTO operates in the sector Commerce de voitures et de véhicules automobiles légers (NAF code 45.11Z). See the 'Sector positioning' section above to compare the company with its competitors.