L.M DIFFUSIONS : revenue, balance sheet and financial ratios

L.M DIFFUSIONS is a French company founded 18 years ago, specialized in the sector Autres commerces de détail en magasin non spécialisé. Based in SAINT-FRONT-DE-PRADOUX (24400), this company of category PME shows in 2022 a revenue of 74 k€. 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 - L.M DIFFUSIONS (SIREN 503110801)
Indicator 2022 2021 2020 2019 2018 2017 2016
Revenue 73 973 € 83 142 € 50 042 € 55 669 € 61 472 € 74 520 € 130 960 €
Net income 1 828 € 4 657 € 960 € 1 724 € 3 311 € -399 € 21 679 €
EBITDA 4 340 € 13 985 € 1 143 € -7 707 € 1 222 € -40 € 11 987 €
Net margin 2.5% 5.6% 1.9% 3.1% 5.4% -0.5% 16.6%

Revenue and income statement

In 2022, L.M DIFFUSIONS achieves revenue of 74 k€. Revenue is declining over the period 2016-2022 (CAGR: -9.1%). Significant drop of -11% vs 2021. After deducting consumption (19 k€), gross margin stands at 55 k€, i.e. a rate of 75%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 4 k€, representing 5.9% of revenue. Warning negative scissor effect: despite revenue change (-11%), EBITDA varies by -69%, reducing margin by 11.0 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2 k€, i.e. 2.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

73 973 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

55 457 €

EBITDA (2022) ?
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

4 340 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

3 695 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

1 828 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

5.9%

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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 74%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 29%. The balance between equity and debt is satisfactory. Cash flow represents 3.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

73.968%

Financial autonomy (2022) ?
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

28.678%

Cash flow / Revenue (2022) ?
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

3.343%

Repayment capacity (2022) ?
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

Solvency indicators evolution
L.M DIFFUSIONS

Sector positioning

Debt ratio
73.97 2022
2020
2021
2022
Q1: -35.11
Med: 12.17
Q3: 94.36
Average -7 pts over 3 years

In 2022, the debt ratio of L.M DIFFUSIONS (73.97) 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
28.68% 2022
2020
2021
2022
Q1: 0.0%
Med: 19.75%
Q3: 46.72%
Good -18 pts over 3 years

In 2022, the financial autonomy of L.M DIFFUSIONS (28.7%) 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
0.0 years 2022
2020
2021
2022
Q1: -0.64 years
Med: 0.0 years
Q3: 1.74 years
Good -26 pts over 3 years

In 2022, the repayment capacity of L.M DIFFUSIONS (0.00) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 161.05. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2022) ?
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

161.053

Interest coverage (2022) ?
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.M DIFFUSIONS

Sector positioning

Liquidity ratio
161.05 2022
2020
2021
2022
Q1: 93.07
Med: 155.56
Q3: 269.07
Good

In 2022, the liquidity ratio of L.M DIFFUSIONS (161.05) 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
0.0x 2022
2020
2021
2022
Q1: 0.0x
Med: 0.1x
Q3: 2.53x
Average -50 pts over 3 years

In 2022, the interest coverage of L.M DIFFUSIONS (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: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 0 days. The company must finance 1 days of gap between collections and payments. Inventory turnover is 99 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 16 days of revenue, i.e. 3 k€ to permanently finance. Notable WCR improvement over the period (-76%), freeing up cash.

Operating WCR (2022) ?
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

3 229 €

Customer credit (2022) ?
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

1 j

Supplier credit (2022) ?
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 (2022) ?
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

99 j

WCR in days of revenue (2022) ?
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

16 j

WCR and payment terms evolution
L.M DIFFUSIONS

Positioning of L.M DIFFUSIONS in its sector

Comparison with sector Autres commerces de détail en magasin non spécialisé

Valuation estimate

Based on 185 transactions of similar company sales (all years), the value of L.M DIFFUSIONS is estimated at 14 625 € (range 6 050€ - 35 246€). With an EBITDA of 4 340€, the sector multiple of 3.3x is applied. The price/revenue ratio is 0.28x (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 2022
185 transactions
6k€ 14k€ 35k€
14 625 € Range: 6 050€ - 35 246€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
4 340 € × 3.3x
Estimation 14 384 €
4 562€ - 26 538€
Revenue Multiple 30%
73 973 € × 0.28x
Estimation 20 710 €
10 815€ - 62 815€
Net Income Multiple 20%
1 828 € × 3.3x
Estimation 6 103 €
2 627€ - 15 665€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 185 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 commerces de détail en magasin non spécialisé)

Compare L.M DIFFUSIONS with other companies in the same sector:

Voir toutes les statistiques du secteur Autres commerces de détail en magasin non spécialisé

Frequently asked questions about L.M DIFFUSIONS

What is the revenue of L.M DIFFUSIONS ?

The revenue of L.M DIFFUSIONS in 2022 is 74 k€.

Is L.M DIFFUSIONS profitable?

Yes, L.M DIFFUSIONS generated a net profit of 2 k€ in 2022.

Where is the headquarters of L.M DIFFUSIONS ?

The headquarters of L.M DIFFUSIONS is located in SAINT-FRONT-DE-PRADOUX (24400), in the department Dordogne.

Where to find the tax return of L.M DIFFUSIONS ?

The tax return of L.M DIFFUSIONS 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.M DIFFUSIONS operate?

L.M DIFFUSIONS operates in the sector Autres commerces de détail en magasin non spécialisé (NAF code 47.19B). See the 'Sector positioning' section above to compare the company with its competitors.