MICHEL DIFFUSION : revenue, balance sheet and financial ratios

MICHEL DIFFUSION is a French company founded 17 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'autres produits intermédiaires. Based in TIGERY (91250), this company of category PME shows in 2022 a revenue of 5.2 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 - MICHEL DIFFUSION (SIREN 512031238)
Indicator 2024 2023 2022 2022 2021 2020 2019 2017 2016
Revenue N/C N/C 5 222 200 € 3 950 635 € N/C 4 375 989 € 4 276 187 € 3 971 800 € 3 466 445 €
Net income 420 264 € 92 541 € 266 602 € 249 378 € 176 867 € 138 735 € 117 676 € 150 130 € 99 114 €
EBITDA N/C N/C 476 067 € 274 678 € N/C 328 320 € 256 855 € 339 409 € 287 114 €
Net margin N/C N/C 5.1% 6.3% N/C 3.2% 2.8% 3.8% 2.9%

Revenue and income statement

In 2024, MICHEL DIFFUSION generates positive net income of 420 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 99 k€ -> 420 k€.

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

420 264 €

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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 102%. Debt level is high: negotiating margin with banks is reduced. 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

102.317%

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

36.211%

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

42.1%

Solvency indicators evolution
MICHEL DIFFUSION

Sector positioning

Debt ratio
102.32 2024
2022
2023
2024
Q1: 0.14
Med: 12.14
Q3: 43.04
Watch

In 2024, the debt ratio of MICHEL DIFFUSION (102.32) 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
36.21% 2024
2022
2023
2024
Q1: 23.34%
Med: 47.87%
Q3: 67.91%
Average

In 2024, the financial autonomy of MICHEL DIFFUSION (36.2%) 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
3.56 years 2022
2022
Q1: 0.0 years
Med: 0.31 years
Q3: 2.21 years
Watch

In 2022, the repayment capacity of MICHEL DIFFUSION (3.56) 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 290.85. 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

290.848

Liquidity indicators evolution
MICHEL DIFFUSION

Sector positioning

Liquidity ratio
290.85 2024
2022
2023
2024
Q1: 162.26
Med: 245.95
Q3: 425.37
Good +11 pts over 3 years

In 2024, the liquidity ratio of MICHEL DIFFUSION (290.85) 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
2.6x 2022
2022
Q1: 0.0x
Med: 0.97x
Q3: 5.2x
Good

In 2022, the interest coverage of MICHEL DIFFUSION (2.6x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

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

0 €

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

0 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

0 j

WCR and payment terms evolution
MICHEL DIFFUSION

Positioning of MICHEL DIFFUSION in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'autres produits intermédiaires

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (39 transactions). This range of 176 436€ to 2 531 626€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
176k€ 554k€ 2531k€
554 555 € Range: 176 436€ - 2 531 626€
NAF 5 all-time

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 39 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'autres produits intermédiaires)

Compare MICHEL DIFFUSION with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'autres produits intermédiaires

Frequently asked questions about MICHEL DIFFUSION

What is the revenue of MICHEL DIFFUSION ?

The revenue of MICHEL DIFFUSION in 2022 is 5.2 M€.

Is MICHEL DIFFUSION profitable?

Yes, MICHEL DIFFUSION generated a net profit of 420 k€ in 2024.

Where is the headquarters of MICHEL DIFFUSION ?

The headquarters of MICHEL DIFFUSION is located in TIGERY (91250), in the department Essonne.

Where to find the tax return of MICHEL DIFFUSION ?

The tax return of MICHEL 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 MICHEL DIFFUSION operate?

MICHEL DIFFUSION operates in the sector Commerce de gros (commerce interentreprises) d'autres produits intermédiaires (NAF code 46.76Z). See the 'Sector positioning' section above to compare the company with its competitors.