Le dernier exercice comptable publié pour cette entreprise remonte à 2023. Les données ci-dessous peuvent ne plus refléter sa situation actuelle.

M DIFFUSION : revenue, balance sheet and financial ratios

M DIFFUSION is a French company founded 6 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures. Based in LYON (69005), this company of category PME shows in 2023 a revenue of 508 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-06-20

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

Synthèse

Santé financière : Fragile

Signal structurel : capitaux propres négatifs.

In summary, M DIFFUSION combines a growing business with positive profitability. Its financial structure is severely weakened: equity is negative. Point of attention: short-term liquidity is tight.

Financial history - M DIFFUSION (SIREN 882837222)
Indicator 2023 2022
Revenue 507 705 € 175 612 €
Net income 73 284 € -207 671 €
EBITDA 81 700 € -144 624 €
Net margin 14.4% -118.3%

Revenue and income statement

In 2023, M DIFFUSION achieves revenue of 508 k€. Vs 2022, growth of +189% (176 k€ -> 508 k€). After deducting consumption (314 k€), gross margin stands at 194 k€, i.e. a rate of 38%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 82 k€, representing 16.1% of revenue. Positive scissor effect: EBITDA margin improves by +98.4 pts, sign of improved operational efficiency. Compared with its sector, this ratio places the company among the best positioned (sector median: 2.8%). Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 73 k€, i.e. 14.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

507 705 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

194 146 €

EBITDA (2023) ?
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

81 700 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

78 771 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

73 284 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

16.1%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

Warning: the company shows negative equity (accumulated losses exceed its capital). This is a major financial weakness which makes debt and autonomy ratios non-meaningful. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.2 years of cash flow to repay all financial debt. Cash flow represents 15.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Compared with its sector, this ratio places the company among the best positioned (sector median: 2.3%).

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

Non significatif

Financial autonomy (2023) ?
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

Non significatif

Cash flow / Revenue (2023) ?
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

15.01%

Repayment capacity (2023) ?
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

4.25

Solvency indicators evolution
M DIFFUSION

Sector positioning

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 0.51. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement. The interest coverage ratio (= EBIT / Interest expenses) is 6.7x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2023) ?
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

0.51

Interest coverage (2023) ?
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

6.74

Liquidity indicators evolution
M DIFFUSION

Sector positioning

Liquidity ratio
0.51 2023
Q1: 1.17
Med: 2.06
Q3: 3.65
Watch -10 pts over 2 years

In 2023, the liquidity ratio of M DIFFUSION (0.51) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

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: 387 days. Excellent situation: suppliers finance 346 days of the operating cycle (retail model). Inventory turnover is 19 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 100 days of revenue, i.e. 141 k€ to permanently finance. Between 2022 and 2023, WCR improved by 401 days of revenue, freeing up cash.

Operating WCR (2023) ?
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

141 325 €

Customer credit (2023) ?
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 (2023) ?
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

387 j

Inventory turnover (2023) ?
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

19 j

WCR in days of revenue (2023) ?
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

100 j

WCR and payment terms evolution
M DIFFUSION

Positioning of M DIFFUSION in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures

Valuation estimate

Based on 124 transactions of similar company sales (all years), the value of M DIFFUSION is estimated at 158 997 € (range 63 238€ - 340 561€). With an EBITDA of 81 700€, the sector multiple of 2.4x is applied. The price/revenue ratio is 0.17x (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 2023
124 transactions
63k€ 158k€ 340k€
158 997 € Range: 63 238€ - 340 561€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
81 700 € × 2.4x
Estimation 197 858 €
81 368€ - 409 387€
Revenue Multiple 30%
507 705 € × 0.17x
Estimation 88 363 €
45 460€ - 254 453€
Net Income Multiple 20%
73 284 € × 2.3x
Estimation 167 798 €
44 583€ - 297 660€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 124 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 gros (commerce interentreprises) d'habillement et de chaussures)

Compare M DIFFUSION with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'habillement et de chaussures

Top companies in Commerce de gros (commerce interentreprises) d'habillement et de chaussures

Largest companies by revenue in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures:

Top companies in Rhone

Largest companies by revenue in the department Rhone:

Voir le classement complet du département Rhone

Frequently asked questions about M DIFFUSION

What is the revenue of M DIFFUSION ?

The revenue of M DIFFUSION in 2023 is 508 k€.

Is M DIFFUSION profitable?

Yes, M DIFFUSION generated a net profit of 73 k€ in 2023.

Where is the headquarters of M DIFFUSION ?

The headquarters of M DIFFUSION is located in LYON (69005), in the department Rhone.

Where to find the tax return of M DIFFUSION ?

The tax return of M 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 M DIFFUSION operate?

M DIFFUSION operates in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures (NAF code 46.42Z). See the 'Sector positioning' section above to compare the company with its competitors.