PIERRE GUILLAUME DIFFUSION : revenue, balance sheet and financial ratios

PIERRE GUILLAUME DIFFUSION is a French company founded 15 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté. Based in CLERMONT-FERRAND (63100), this company of category PME shows in 2017 a revenue of 1.3 M€. 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 - PIERRE GUILLAUME DIFFUSION (SIREN 523735579)
Indicator 2024 2023 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C N/C N/C N/C 1 288 443 € 1 142 890 €
Net income 371 793 € 543 027 € 362 249 € 384 024 € 180 807 € 148 697 € 103 179 € 40 516 €
EBITDA N/C N/C N/C N/C N/C N/C 168 455 € 135 560 €
Net margin N/C N/C N/C N/C N/C N/C 8.0% 3.5%

Revenue and income statement

In 2024, PIERRE GUILLAUME DIFFUSION generates positive net income of 372 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 41 k€ -> 372 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

371 793 €

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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 11%. 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 81%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

11.016%

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

80.569%

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

54.0%

Solvency indicators evolution
PIERRE GUILLAUME DIFFUSION

Sector positioning

Debt ratio
11.02 2024
2021
2023
2024
Q1: 0.0
Med: 8.39
Q3: 53.18
Average +15 pts over 3 years

In 2024, the debt ratio of PIERRE GUILLAUME DIFFUSION (11.02) 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
80.57% 2024
2021
2023
2024
Q1: 6.69%
Med: 30.09%
Q3: 58.97%
Excellent

In 2024, the financial autonomy of PIERRE GUILLAUME DIFFUSION (80.6%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 753.97. 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

753.97

Liquidity indicators evolution
PIERRE GUILLAUME DIFFUSION

Sector positioning

Liquidity ratio
753.97 2024
2021
2023
2024
Q1: 124.88
Med: 209.33
Q3: 380.42
Excellent

In 2024, the liquidity ratio of PIERRE GUILLAUME DIFFUSION (753.97) 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.

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
PIERRE GUILLAUME DIFFUSION

Positioning of PIERRE GUILLAUME DIFFUSION in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté

Valuation estimate

Based on 64 transactions of similar company sales (all years), the value of PIERRE GUILLAUME DIFFUSION is estimated at 669 956 € (range 346 580€ - 4 361 385€). 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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
64 tx
346k€ 669k€ 4361k€
669 956 € Range: 346 580€ - 4 361 385€
NAF 5 all-time

Valuation method used

Net Income Multiple
371 793 € × 1.8x = 669 957 €
Range: 346 580€ - 4 361 386€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 64 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 parfumerie et de produits de beauté)

Compare PIERRE GUILLAUME DIFFUSION with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté

Frequently asked questions about PIERRE GUILLAUME DIFFUSION

What is the revenue of PIERRE GUILLAUME DIFFUSION ?

The revenue of PIERRE GUILLAUME DIFFUSION in 2017 is 1.3 M€.

Is PIERRE GUILLAUME DIFFUSION profitable?

Yes, PIERRE GUILLAUME DIFFUSION generated a net profit of 372 k€ in 2024.

Where is the headquarters of PIERRE GUILLAUME DIFFUSION ?

The headquarters of PIERRE GUILLAUME DIFFUSION is located in CLERMONT-FERRAND (63100), in the department Puy-de-Dome.

Where to find the tax return of PIERRE GUILLAUME DIFFUSION ?

The tax return of PIERRE GUILLAUME 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 PIERRE GUILLAUME DIFFUSION operate?

PIERRE GUILLAUME DIFFUSION operates in the sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté (NAF code 46.45Z). See the 'Sector positioning' section above to compare the company with its competitors.