SAINT DIE DIFFUSION : revenue, balance sheet and financial ratios

SAINT DIE DIFFUSION is a French company founded 10 years ago, specialized in the sector Autres commerces de détail en magasin non spécialisé. Based in CASTELNAU-LE-LEZ (34170), this company of category ETI shows in 2024 a revenue of 3.9 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 - SAINT DIE DIFFUSION (SIREN 817839095)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 3 904 202 € 4 048 846 € 4 240 209 € 4 169 400 € 3 528 751 € 3 576 251 € 3 465 969 € 2 165 378 € 1 386 006 €
Net income -23 € 3 795 € -2 054 € -60 497 € 37 740 € -241 706 € 17 470 € -127 913 € 3 707 €
EBITDA 122 401 € 172 270 € 213 108 € 183 188 € 19 819 € 23 801 € -12 471 € -148 899 € -56 790 €
Net margin -0.0% 0.1% -0.0% -1.5% 1.1% -6.8% 0.5% -5.9% 0.3%

Revenue and income statement

In 2024, SAINT DIE DIFFUSION achieves revenue of 3.9 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +13.8%. Slight decline of -4% vs 2023. After deducting consumption (2.3 M€), gross margin stands at 1.6 M€, i.e. a rate of 42%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 122 k€, representing 3.1% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -23 € (-0.0% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

3 904 202 €

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

1 626 218 €

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

122 401 €

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

-39 334 €

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

-23 €

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

3.1%

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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 779%. 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 7%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 16.2 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 2.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

778.674%

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

6.593%

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

2.212%

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

16.207

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

24.4%

Solvency indicators evolution
SAINT DIE DIFFUSION

Sector positioning

Debt ratio
778.67 2024
2022
2023
2024
Q1: 0.0
Med: 23.43
Q3: 121.92
Watch

In 2024, the debt ratio of SAINT DIE DIFFUSION (778.67) 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
6.59% 2024
2022
2023
2024
Q1: 0.29%
Med: 21.22%
Q3: 45.84%
Average

In 2024, the financial autonomy of SAINT DIE DIFFUSION (6.6%) 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
16.21 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.49 years
Q3: 2.15 years
Watch

In 2024, the repayment capacity of SAINT DIE DIFFUSION (16.21) 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 165.02. 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 52.7x. Operating income very largely covers interest expenses: high safety margin.

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

165.02

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

52.672

Liquidity indicators evolution
SAINT DIE DIFFUSION

Sector positioning

Liquidity ratio
165.02 2024
2022
2023
2024
Q1: 98.73
Med: 156.88
Q3: 292.75
Good +7 pts over 3 years

In 2024, the liquidity ratio of SAINT DIE DIFFUSION (165.02) 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
52.67x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.68x
Q3: 2.88x
Excellent

In 2024, the interest coverage of SAINT DIE DIFFUSION (52.7x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 103 days. Excellent situation: suppliers finance 102 days of the operating cycle (retail model). Inventory turnover is 151 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 168 days of revenue, i.e. 1.8 M€ to permanently finance. Over 2016-2024, WCR increased by +268%, requiring additional financing.

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

1 821 427 €

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

1 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

103 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

151 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

168 j

WCR and payment terms evolution
SAINT DIE DIFFUSION

Positioning of SAINT DIE DIFFUSION in its sector

Comparison with sector Autres commerces de détail en magasin non spécialisé

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (31 transactions). This range of 240 665€ to 1 920 885€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
240k€ 727k€ 1920k€
727 575 € Range: 240 665€ - 1 920 885€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 31 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 en magasin non spécialisé)

Compare SAINT DIE DIFFUSION with other companies in the same sector:

Voir toutes les statistiques du secteur Autres commerces de détail en magasin non spécialisé

Frequently asked questions about SAINT DIE DIFFUSION

What is the revenue of SAINT DIE DIFFUSION ?

The revenue of SAINT DIE DIFFUSION in 2024 is 3.9 M€.

Is SAINT DIE DIFFUSION profitable?

SAINT DIE DIFFUSION recorded a net loss in 2024.

Where is the headquarters of SAINT DIE DIFFUSION ?

The headquarters of SAINT DIE DIFFUSION is located in CASTELNAU-LE-LEZ (34170), in the department Herault.

Where to find the tax return of SAINT DIE DIFFUSION ?

The tax return of SAINT DIE 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 SAINT DIE DIFFUSION operate?

SAINT DIE DIFFUSION operates in the sector Autres commerces de détail en magasin non spécialisé (NAF code 47.19B). See the 'Sector positioning' section above to compare the company with its competitors.