MECANIQUE DIFFUSION ALIMENTAIRE FRANCE : revenue, balance sheet and financial ratios

MECANIQUE DIFFUSION ALIMENTAIRE FRANCE is a French company founded 41 years ago, specialized in the sector Autres commerces de détail spécialisés divers. Based in DREUX (28100), this company of category PME shows in 2024 a revenue of 28 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - MECANIQUE DIFFUSION ALIMENTAIRE FRANCE (SIREN 331875864)
Indicator 2024 2023 2022 2021 2020 2018 2017 2016
Revenue 27 985 € 66 653 € 52 283 € 63 398 € 55 798 € 60 576 € 93 268 € 65 135 €
Net income 1 738 € 423 € -12 746 € 6 156 € 5 211 € -100 € -30 550 € -28 572 €
EBITDA -8 707 € 21 461 € -23 536 € 17 429 € 17 247 € -22 327 € -48 543 € -32 404 €
Net margin 6.2% 0.6% -24.4% 9.7% 9.3% -0.2% -32.8% -43.9%

Revenue and income statement

In 2024, MECANIQUE DIFFUSION ALIMENTAIRE FRANCE achieves revenue of 28 k€. Revenue is declining over the period 2016-2024 (CAGR: -10.0%). Significant drop of -58% vs 2023. After deducting consumption (22 k€), gross margin stands at 6 k€, i.e. a rate of 21%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -9 k€, representing -31.1% of revenue. Warning negative scissor effect: despite revenue change (-58%), EBITDA varies by -141%, reducing margin by 63.3 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2 k€, i.e. 6.2% 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

27 985 €

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

6 015 €

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

-8 707 €

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

-19 955 €

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

1 738 €

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

-31.1%

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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 584%. 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 14%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.3 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 46.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

584.106%

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

13.794%

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

46.407%

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

4.259

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

45.2%

Solvency indicators evolution
MECANIQUE DIFFUSION ALIMENTAIRE FRANCE

Sector positioning

Debt ratio
584.11 2024
2022
2023
2024
Q1: 0.03
Med: 14.44
Q3: 63.29
Watch

In 2024, the debt ratio of MECANIQUE DIFFUSION ALIME... (584.11) 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
13.79% 2024
2022
2023
2024
Q1: 4.11%
Med: 30.16%
Q3: 59.21%
Average +9 pts over 3 years

In 2024, the financial autonomy of MECANIQUE DIFFUSION ALIME... (13.8%) 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
4.26 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.8 years
Average +50 pts over 3 years

In 2024, the repayment capacity of MECANIQUE DIFFUSION ALIME... (4.26) 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 1161.34. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

1161.344

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

-5.134

Liquidity indicators evolution
MECANIQUE DIFFUSION ALIMENTAIRE FRANCE

Sector positioning

Liquidity ratio
1161.34 2024
2022
2023
2024
Q1: 128.25
Med: 221.87
Q3: 403.52
Excellent

In 2024, the liquidity ratio of MECANIQUE DIFFUSION ALIME... (1161.34) 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
-5.13x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 2.7x
Average

In 2024, the interest coverage of MECANIQUE DIFFUSION ALIME... (-5.1x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 30 days. Favorable situation: supplier credit is longer than customer credit by 30 days. Inventory turnover is 542 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 537 days of revenue, i.e. 42 k€ to permanently finance.

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

41 757 €

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

0 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

30 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

542 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

537 j

WCR and payment terms evolution
MECANIQUE DIFFUSION ALIMENTAIRE FRANCE

Positioning of MECANIQUE DIFFUSION ALIMENTAIRE FRANCE in its sector

Comparison with sector Autres commerces de détail spécialisés divers

Valuation estimate

Based on 117 transactions of similar company sales in 2024, the value of MECANIQUE DIFFUSION ALIMENTAIRE FRANCE is estimated at 10 583 € (range 5 840€ - 18 473€). The price/revenue ratio is 0.53x (in line with sector norms). 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
117 transactions
5k€ 10k€ 18k€
10 583 € Range: 5 840€ - 18 473€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
27 985 € × 0.53x
Estimation 14 817 €
8 405€ - 22 032€
Net Income Multiple 20%
1 738 € × 2.4x
Estimation 4 235 €
1 995€ - 13 136€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 117 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 spécialisés divers)

Compare MECANIQUE DIFFUSION ALIMENTAIRE FRANCE with other companies in the same sector:

Voir toutes les statistiques du secteur Autres commerces de détail spécialisés divers

Frequently asked questions about MECANIQUE DIFFUSION ALIMENTAIRE FRANCE

What is the revenue of MECANIQUE DIFFUSION ALIMENTAIRE FRANCE ?

The revenue of MECANIQUE DIFFUSION ALIMENTAIRE FRANCE in 2024 is 28 k€.

Is MECANIQUE DIFFUSION ALIMENTAIRE FRANCE profitable?

Yes, MECANIQUE DIFFUSION ALIMENTAIRE FRANCE generated a net profit of 2 k€ in 2024.

Where is the headquarters of MECANIQUE DIFFUSION ALIMENTAIRE FRANCE ?

The headquarters of MECANIQUE DIFFUSION ALIMENTAIRE FRANCE is located in DREUX (28100), in the department Eure-et-Loir.

Where to find the tax return of MECANIQUE DIFFUSION ALIMENTAIRE FRANCE ?

The tax return of MECANIQUE DIFFUSION ALIMENTAIRE FRANCE 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 MECANIQUE DIFFUSION ALIMENTAIRE FRANCE operate?

MECANIQUE DIFFUSION ALIMENTAIRE FRANCE operates in the sector Autres commerces de détail spécialisés divers (NAF code 47.78C). See the 'Sector positioning' section above to compare the company with its competitors.