NOVADENT DIFFUSION : revenue, balance sheet and financial ratios

NOVADENT DIFFUSION is a French company founded 40 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de produits pharmaceutiques. Based in TOULOUSE (31300), this company of category PME shows in 2025 a revenue of 4.0 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 - NOVADENT DIFFUSION (SIREN 337694046)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 4 048 798 € 3 648 370 € N/C N/C N/C N/C N/C 3 460 527 € 3 668 798 € 3 423 145 €
Net income 181 802 € 172 182 € 132 603 € 268 313 € 215 843 € 79 686 € 117 937 € 115 537 € 111 554 € 90 771 €
EBITDA 214 741 € 219 744 € N/C N/C N/C N/C N/C 161 356 € 136 450 € 120 616 €
Net margin 4.5% 4.7% N/C N/C N/C N/C N/C 3.3% 3.0% 2.7%

Revenue and income statement

In 2025, NOVADENT DIFFUSION achieves revenue of 4.0 M€. Revenue is growing positively over 10 years (CAGR: +1.9%). Vs 2024, growth of +11% (3.6 M€ -> 4.0 M€). After deducting consumption (2.6 M€), gross margin stands at 1.4 M€, i.e. a rate of 35%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 215 k€, representing 5.3% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 182 k€, i.e. 4.5% 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

4 048 798 €

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

1 428 170 €

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

214 741 €

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

241 820 €

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

181 802 €

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

5.3%

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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 21%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 39%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 3.9% 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

20.715%

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

39.102%

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

3.865%

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

0.873

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

84.5%

Solvency indicators evolution
NOVADENT DIFFUSION

Sector positioning

Debt ratio
20.71 2025
2023
2024
2025
Q1: 0.0
Med: 3.67
Q3: 28.55
Average +11 pts over 3 years

In 2025, the debt ratio of NOVADENT DIFFUSION (20.71) 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
39.1% 2025
2023
2024
2025
Q1: 26.28%
Med: 43.48%
Q3: 62.04%
Average -8 pts over 3 years

In 2025, the financial autonomy of NOVADENT DIFFUSION (39.1%) 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
0.87 years 2025
2024
2025
Q1: 0.0 years
Med: 0.0 years
Q3: 0.67 years
Average +14 pts over 2 years

In 2025, the repayment capacity of NOVADENT DIFFUSION (0.87) 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 183.27. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 1.4x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

183.27

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

1.36

Liquidity indicators evolution
NOVADENT DIFFUSION

Sector positioning

Liquidity ratio
183.27 2025
2023
2024
2025
Q1: 147.44
Med: 215.05
Q3: 310.05
Average

In 2025, the liquidity ratio of NOVADENT DIFFUSION (183.27) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
1.36x 2025
2024
2025
Q1: 0.0x
Med: 0.36x
Q3: 5.44x
Good

In 2025, the interest coverage of NOVADENT DIFFUSION (1.4x) 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. Average customer payment term: 38 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 62 days. Favorable situation: supplier credit is longer than customer credit by 24 days. Inventory turnover is 50 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 78 days of revenue, i.e. 880 k€ to permanently finance. Over 2016-2025, WCR increased by +80%, 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

880 452 €

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

38 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

62 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

50 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

78 j

WCR and payment terms evolution
NOVADENT DIFFUSION

Positioning of NOVADENT DIFFUSION in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de produits pharmaceutiques

Valuation estimate

Based on 124 transactions of similar company sales (all years), the value of NOVADENT DIFFUSION is estimated at 364 134 € (range 187 376€ - 1 167 722€). With an EBITDA of 214 741€, the sector multiple of 0.7x is applied. The price/revenue ratio is 0.21x (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 2025
124 transactions
187k€ 364k€ 1167k€
364 134 € Range: 187 376€ - 1 167 722€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
214 741 € × 0.7x
Estimation 151 153 €
71 455€ - 550 142€
Revenue Multiple 30%
4 048 798 € × 0.21x
Estimation 862 290 €
467 600€ - 2 611 892€
Net Income Multiple 20%
181 802 € × 0.8x
Estimation 149 353 €
56 845€ - 545 419€

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) de produits pharmaceutiques)

Compare NOVADENT DIFFUSION with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de produits pharmaceutiques

Frequently asked questions about NOVADENT DIFFUSION

What is the revenue of NOVADENT DIFFUSION ?

The revenue of NOVADENT DIFFUSION in 2025 is 4.0 M€.

Is NOVADENT DIFFUSION profitable?

Yes, NOVADENT DIFFUSION generated a net profit of 182 k€ in 2025.

Where is the headquarters of NOVADENT DIFFUSION ?

The headquarters of NOVADENT DIFFUSION is located in TOULOUSE (31300), in the department Haute-Garonne.

Where to find the tax return of NOVADENT DIFFUSION ?

The tax return of NOVADENT 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 NOVADENT DIFFUSION operate?

NOVADENT DIFFUSION operates in the sector Commerce de gros (commerce interentreprises) de produits pharmaceutiques (NAF code 46.46Z). See the 'Sector positioning' section above to compare the company with its competitors.