LITERIE BAZAR SERVICES DIFFUSION : revenue, balance sheet and financial ratios

LITERIE BAZAR SERVICES DIFFUSION is a French company founded 32 years ago, specialized in the sector Commerce de détail de meubles. Based in SALAISE-SUR-SANNE (38150), this company of category PME shows in 2024 a revenue of 5.9 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - LITERIE BAZAR SERVICES DIFFUSION (SIREN 392423232)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 5 917 976 € 5 663 802 € 5 788 608 € 5 893 257 € 5 740 388 € 5 876 164 € 5 794 869 € 5 574 928 € 5 177 365 €
Net income 7 547 € 86 512 € 136 780 € 434 926 € 244 727 € 130 514 € 176 034 € 77 625 € 226 189 €
EBITDA 457 592 € 376 305 € 472 139 € 736 116 € 631 142 € 522 727 € 479 318 € 329 271 € 348 218 €
Net margin 0.1% 1.5% 2.4% 7.4% 4.3% 2.2% 3.0% 1.4% 4.4%

Revenue and income statement

In 2024, LITERIE BAZAR SERVICES DIFFUSION achieves revenue of 5.9 M€. Revenue is growing positively over 9 years (CAGR: +1.7%). Vs 2023: +4%. After deducting consumption (2.5 M€), gross margin stands at 3.4 M€, i.e. a rate of 58%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 458 k€, representing 7.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 8 k€, i.e. 0.1% 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

5 917 976 €

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

3 420 610 €

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

457 592 €

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

261 301 €

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

7 547 €

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

7.7%

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Chart evolution

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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 56%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 36%. The balance between equity and debt is satisfactory.

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

55.94%

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

35.918%

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

-2.337%

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

-4.989

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

14.1%

Solvency indicators evolution
LITERIE BAZAR SERVICES DIFFUSION

Sector positioning

Debt ratio
55.94 2024
2022
2023
2024
Q1: 1.63
Med: 24.85
Q3: 81.95
Average +9 pts over 3 years

In 2024, the debt ratio of LITERIE BAZAR SERVICES DI... (55.94) 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
35.92% 2024
2022
2023
2024
Q1: 11.72%
Med: 29.88%
Q3: 50.21%
Good -11 pts over 3 years

In 2024, the financial autonomy of LITERIE BAZAR SERVICES DI... (35.9%) 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
-4.99 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.47 years
Q3: 2.71 years
Excellent -44 pts over 3 years

In 2024, the repayment capacity of LITERIE BAZAR SERVICES DI... (-4.99) 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 201.33. 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 109.0x. 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

201.328

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

108.987

Liquidity indicators evolution
LITERIE BAZAR SERVICES DIFFUSION

Sector positioning

Liquidity ratio
201.33 2024
2022
2023
2024
Q1: 115.32
Med: 162.76
Q3: 261.62
Good -13 pts over 3 years

In 2024, the liquidity ratio of LITERIE BAZAR SERVICES DI... (201.33) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
108.99x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.87x
Q3: 6.35x
Excellent

In 2024, the interest coverage of LITERIE BAZAR SERVICES DI... (109.0x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 41 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 84 days. Excellent situation: suppliers finance 43 days of the operating cycle (retail model). Inventory turnover is 72 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 105 days of revenue, i.e. 1.7 M€ to permanently finance. Over 2016-2024, WCR increased by +67%, 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

1 723 788 €

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

41 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

84 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

72 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

105 j

WCR and payment terms evolution
LITERIE BAZAR SERVICES DIFFUSION

Positioning of LITERIE BAZAR SERVICES DIFFUSION in its sector

Comparison with sector Commerce de détail de meubles

Valuation estimate

Based on 61 transactions of similar company sales in 2024, the value of LITERIE BAZAR SERVICES DIFFUSION is estimated at 1 477 099 € (range 1 069 991€ - 2 206 313€). With an EBITDA of 457 592€, the sector multiple of 4.7x is applied. The price/revenue ratio is 0.22x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
61 tx
1069k€ 1477k€ 2206k€
1 477 099 € Range: 1 069 991€ - 2 206 313€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
457 592 € × 4.7x
Estimation 2 157 612 €
1 554 567€ - 3 362 482€
Revenue Multiple 30%
5 917 976 € × 0.22x
Estimation 1 303 596 €
964 820€ - 1 710 312€
Net Income Multiple 20%
7 547 € × 4.8x
Estimation 36 072 €
16 311€ - 59 895€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 61 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 détail de meubles)

Compare LITERIE BAZAR SERVICES DIFFUSION with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de meubles

Frequently asked questions about LITERIE BAZAR SERVICES DIFFUSION

What is the revenue of LITERIE BAZAR SERVICES DIFFUSION ?

The revenue of LITERIE BAZAR SERVICES DIFFUSION in 2024 is 5.9 M€.

Is LITERIE BAZAR SERVICES DIFFUSION profitable?

Yes, LITERIE BAZAR SERVICES DIFFUSION generated a net profit of 8 k€ in 2024.

Where is the headquarters of LITERIE BAZAR SERVICES DIFFUSION ?

The headquarters of LITERIE BAZAR SERVICES DIFFUSION is located in SALAISE-SUR-SANNE (38150), in the department Isere.

Where to find the tax return of LITERIE BAZAR SERVICES DIFFUSION ?

The tax return of LITERIE BAZAR SERVICES 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 LITERIE BAZAR SERVICES DIFFUSION operate?

LITERIE BAZAR SERVICES DIFFUSION operates in the sector Commerce de détail de meubles (NAF code 47.59A). See the 'Sector positioning' section above to compare the company with its competitors.