SOC DE COURTAGE ET DE DIFFUSION : revenue, balance sheet and financial ratios

SOC DE COURTAGE ET DE DIFFUSION is a French company founded 126 years ago, specialized in the sector Intermédiaires spécialisés dans le commerce d'autres produits spécifiques. Based in SAINT-MALO (35400), this company of category ETI shows in 2024 a revenue of 37.8 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 - SOC DE COURTAGE ET DE DIFFUSION (SIREN 712007251)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 37 754 033 € 35 767 242 € 35 483 474 € 31 889 085 € 26 638 543 € 30 431 942 € 28 778 176 € 28 353 793 € 25 116 146 €
Net income 7 357 315 € 8 075 010 € 8 533 265 € 8 407 172 € 6 119 346 € 5 623 201 € 5 274 506 € 5 169 573 € 4 201 018 €
EBITDA 11 119 397 € 10 647 125 € 11 916 060 € 10 855 905 € 8 363 820 € 8 083 562 € 7 273 135 € 6 985 461 € 7 211 193 €
Net margin 19.5% 22.6% 24.0% 26.4% 23.0% 18.5% 18.3% 18.2% 16.7%

Revenue and income statement

In 2024, SOC DE COURTAGE ET DE DIFFUSION achieves revenue of 37.8 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.2%. Vs 2023: +6%. After deducting consumption (6.5 M€), gross margin stands at 31.3 M€, i.e. a rate of 83%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 11.1 M€, representing 29.5% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 7.4 M€, i.e. 19.5% of revenue. This profit can be retained or distributed to shareholders.

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

37 754 033 €

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

31 256 260 €

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

11 119 397 €

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

10 542 709 €

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

7 357 315 €

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

29.4%

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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 0%. 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 84%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 20.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

0.0%

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

84.291%

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

20.572%

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

0.0

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

28.9%

Solvency indicators evolution
SOC DE COURTAGE ET DE DIFFUSION

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.0
Med: 5.8
Q3: 35.12
Excellent

In 2024, the debt ratio of SOC DE COURTAGE ET DE DIF... (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
84.29% 2024
2022
2023
2024
Q1: 15.09%
Med: 44.33%
Q3: 67.75%
Excellent

In 2024, the financial autonomy of SOC DE COURTAGE ET DE DIF... (84.3%) 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.

Repayment capacity
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.85 years
Excellent

In 2024, the repayment capacity of SOC DE COURTAGE ET DE DIF... (0.00) 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 492.92. 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 13.4x. 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

492.922

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

13.421

Liquidity indicators evolution
SOC DE COURTAGE ET DE DIFFUSION

Sector positioning

Liquidity ratio
492.92 2024
2022
2023
2024
Q1: 144.96
Med: 248.4
Q3: 435.6
Excellent

In 2024, the liquidity ratio of SOC DE COURTAGE ET DE DIF... (492.92) 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.

Interest coverage
13.42x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 2.0x
Excellent

In 2024, the interest coverage of SOC DE COURTAGE ET DE DIF... (13.4x) 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: 48 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 34 days. The company must finance 14 days of gap between collections and payments. Inventory turnover is 77 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 113 days of revenue, i.e. 11.9 M€ to permanently finance. Over 2016-2024, WCR increased by +25%, 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

11 883 459 €

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

48 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

34 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

77 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

113 j

WCR and payment terms evolution
SOC DE COURTAGE ET DE DIFFUSION

Positioning of SOC DE COURTAGE ET DE DIFFUSION in its sector

Comparison with sector Intermédiaires spécialisés dans le commerce d'autres produits spécifiques

Valuation estimate

Based on 50 transactions of similar company sales (all years), the value of SOC DE COURTAGE ET DE DIFFUSION is estimated at 16 078 295 € (range 8 711 033€ - 49 324 480€). With an EBITDA of 11 119 397€, the sector multiple of 1.8x is applied. The price/revenue ratio is 0.32x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
50 tx
8711k€ 16078k€ 49324k€
16 078 295 € Range: 8 711 033€ - 49 324 480€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
11 119 397 € × 1.8x
Estimation 20 214 733 €
10 532 443€ - 68 675 346€
Revenue Multiple 30%
37 754 033 € × 0.32x
Estimation 12 034 013 €
5 995 858€ - 22 946 224€
Net Income Multiple 20%
7 357 315 € × 1.6x
Estimation 11 803 623 €
8 230 271€ - 40 514 704€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 50 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 (Intermédiaires spécialisés dans le commerce d'autres produits spécifiques)

Compare SOC DE COURTAGE ET DE DIFFUSION with other companies in the same sector:

Voir toutes les statistiques du secteur Intermédiaires spécialisés dans le commerce d'autres produits spécifiques

Frequently asked questions about SOC DE COURTAGE ET DE DIFFUSION

What is the revenue of SOC DE COURTAGE ET DE DIFFUSION ?

The revenue of SOC DE COURTAGE ET DE DIFFUSION in 2024 is 37.8 M€.

Is SOC DE COURTAGE ET DE DIFFUSION profitable?

Yes, SOC DE COURTAGE ET DE DIFFUSION generated a net profit of 7.4 M€ in 2024.

Where is the headquarters of SOC DE COURTAGE ET DE DIFFUSION ?

The headquarters of SOC DE COURTAGE ET DE DIFFUSION is located in SAINT-MALO (35400), in the department Ille-et-Vilaine.

Where to find the tax return of SOC DE COURTAGE ET DE DIFFUSION ?

The tax return of SOC DE COURTAGE ET DE 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 SOC DE COURTAGE ET DE DIFFUSION operate?

SOC DE COURTAGE ET DE DIFFUSION operates in the sector Intermédiaires spécialisés dans le commerce d'autres produits spécifiques (NAF code 46.18Z). See the 'Sector positioning' section above to compare the company with its competitors.