M F DIFFUSION : revenue, balance sheet and financial ratios

M F DIFFUSION is a French company founded 40 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de matériel électrique. Based in SAINT-LAURENT-DE-CARNOLS (30200), this company of category PME shows in 2025 a revenue of 2.8 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 - M F DIFFUSION (SIREN 333295350)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 2014 2013
Revenue 2 779 547 € 2 412 636 € 2 659 485 € 4 146 697 € 4 696 273 € 4 015 349 € 4 108 331 € 3 514 780 € 2 591 307 € 1 450 907 € 482 953 € 1 575 032 € 2 068 170 €
Net income 25 462 € 35 771 € 70 015 € 159 914 € 210 589 € 129 374 € 123 164 € 35 112 € 28 913 € 14 039 € 0 € 26 236 € 45 197 €
EBITDA -14 062 € 407 € 49 722 € 129 142 € 196 208 € 101 437 € 158 097 € 53 392 € 5 936 € 16 431 € -45 540 € 11 721 € 80 812 €
Net margin 0.9% 1.5% 2.6% 3.9% 4.5% 3.2% 3.0% 1.0% 1.1% 1.0% 0.0% 1.7% 2.2%

Revenue and income statement

In 2025, M F DIFFUSION achieves revenue of 2.8 M€. Revenue is growing positively over 13 years (CAGR: +2.5%). Vs 2024, growth of +15% (2.4 M€ -> 2.8 M€). After deducting consumption (2.7 M€), gross margin stands at 75 k€, i.e. a rate of 3%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -14 k€, representing -0.5% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 25 k€, i.e. 0.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 779 547 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

75 005 €

EBITDA (2025) ?
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

-14 062 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-15 551 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

25 462 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-0.5%

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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 371%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 16%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 27.2 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 1.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

370.586%

Financial autonomy (2025) ?
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

16.499%

Cash flow / Revenue (2025) ?
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

0.97%

Repayment capacity (2025) ?
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

27.209

Asset age ratio (2025) ?
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

2.8%

Solvency indicators evolution
M F DIFFUSION

Sector positioning

Debt ratio
370.59 2025
2023
2024
2025
Q1: 0.84
Med: 10.11
Q3: 39.79
Watch +17 pts over 3 years

In 2025, the debt ratio of M F DIFFUSION (370.59) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
16.5% 2025
2023
2024
2025
Q1: 29.93%
Med: 50.37%
Q3: 68.8%
Average

In 2025, the financial autonomy of M F DIFFUSION (16.5%) 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
27.21 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.12 years
Q3: 1.72 years
Watch

In 2025, the repayment capacity of M F DIFFUSION (27.21) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 443.29. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

443.286

Interest coverage (2025) ?
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

-194.738

Liquidity indicators evolution
M F DIFFUSION

Sector positioning

Liquidity ratio
443.29 2025
2023
2024
2025
Q1: 167.22
Med: 247.97
Q3: 389.14
Excellent

In 2025, the liquidity ratio of M F DIFFUSION (443.29) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
-194.74x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.82x
Q3: 5.24x
Watch -69 pts over 3 years

In 2025, the interest coverage of M F DIFFUSION (-194.7x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 95 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 28 days. The gap of 67 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 106 days of revenue, i.e. 819 k€ to permanently finance. Over 2013-2025, WCR increased by +30%, requiring additional financing.

Operating WCR (2025) ?
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

818 771 €

Customer credit (2025) ?
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

95 j

Supplier credit (2025) ?
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

28 j

Inventory turnover (2025) ?
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 in days of revenue (2025) ?
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

106 j

WCR and payment terms evolution
M F DIFFUSION

Positioning of M F DIFFUSION in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de matériel électrique

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (33 transactions). This range of 98 578€ to 834 766€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
98k€ 142k€ 834k€
142 845 € Range: 98 578€ - 834 766€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 33 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) de matériel électrique)

Compare M F DIFFUSION with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de matériel électrique

Frequently asked questions about M F DIFFUSION

What is the revenue of M F DIFFUSION ?

The revenue of M F DIFFUSION in 2025 is 2.8 M€.

Is M F DIFFUSION profitable?

Yes, M F DIFFUSION generated a net profit of 25 k€ in 2025.

Where is the headquarters of M F DIFFUSION ?

The headquarters of M F DIFFUSION is located in SAINT-LAURENT-DE-CARNOLS (30200), in the department Gard.

Where to find the tax return of M F DIFFUSION ?

The tax return of M F 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 F DIFFUSION operate?

M F DIFFUSION operates in the sector Commerce de gros (commerce interentreprises) de matériel électrique (NAF code 46.69A). See the 'Sector positioning' section above to compare the company with its competitors.