SAINT NABORD DIFFUSION : revenue, balance sheet and financial ratios

SAINT NABORD 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 1.1 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 NABORD DIFFUSION (SIREN 817837743)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 050 152 € 1 083 885 € 1 166 959 € 1 085 112 € 849 753 € 923 643 € 902 246 € 921 606 € 880 894 €
Net income -14 854 € -20 220 € 15 752 € -9 821 € 14 665 € -74 939 € 25 966 € -56 327 € 3 779 €
EBITDA 32 543 € 26 132 € 59 768 € 17 308 € -18 325 € -22 733 € -32 206 € -65 771 € -50 826 €
Net margin -1.4% -1.9% 1.3% -0.9% 1.7% -8.1% 2.9% -6.1% 0.4%

Revenue and income statement

In 2024, SAINT NABORD DIFFUSION achieves revenue of 1.1 M€. Revenue is growing positively over 9 years (CAGR: +2.2%). Slight decline of -3% vs 2023. After deducting consumption (637 k€), gross margin stands at 413 k€, i.e. a rate of 39%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 33 k€, representing 3.1% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -15 k€ (-1.4% 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

1 050 152 €

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

412 960 €

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

32 543 €

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

-5 010 €

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

-14 854 €

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 105%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 30%. 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

104.824%

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

30.242%

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

-0.854%

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

-21.788

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

9.9%

Solvency indicators evolution
SAINT NABORD DIFFUSION

Sector positioning

Debt ratio
104.82 2024
2022
2023
2024
Q1: 0.0
Med: 23.43
Q3: 121.92
Average +6 pts over 3 years

In 2024, the debt ratio of SAINT NABORD DIFFUSION (104.82) 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
30.24% 2024
2022
2023
2024
Q1: 0.29%
Med: 21.22%
Q3: 45.84%
Good

In 2024, the financial autonomy of SAINT NABORD DIFFUSION (30.2%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
-21.79 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.49 years
Q3: 2.15 years
Excellent -52 pts over 3 years

In 2024, the repayment capacity of SAINT NABORD DIFFUSION (-21.79) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 235.68. 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 31.0x. 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

235.684

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

30.996

Liquidity indicators evolution
SAINT NABORD DIFFUSION

Sector positioning

Liquidity ratio
235.68 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 NABORD DIFFUSION (235.68) 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
31.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.68x
Q3: 2.88x
Excellent

In 2024, the interest coverage of SAINT NABORD DIFFUSION (31.0x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 78 days. Excellent situation: suppliers finance 78 days of the operating cycle (retail model). Inventory turnover is 176 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 163 days of revenue, i.e. 476 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

475 771 €

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

78 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

176 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

163 j

WCR and payment terms evolution
SAINT NABORD DIFFUSION

Positioning of SAINT NABORD 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 64 317€ to 512 253€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
64k€ 194k€ 512k€
194 132 € Range: 64 317€ - 512 253€
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 NABORD 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 NABORD DIFFUSION

What is the revenue of SAINT NABORD DIFFUSION ?

The revenue of SAINT NABORD DIFFUSION in 2024 is 1.1 M€.

Is SAINT NABORD DIFFUSION profitable?

SAINT NABORD DIFFUSION recorded a net loss in 2024.

Where is the headquarters of SAINT NABORD DIFFUSION ?

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

Where to find the tax return of SAINT NABORD DIFFUSION ?

The tax return of SAINT NABORD 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 NABORD DIFFUSION operate?

SAINT NABORD 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.