SOC DIFFUSION PRODUITS DE PARFUMERIE : revenue, balance sheet and financial ratios

SOC DIFFUSION PRODUITS DE PARFUMERIE is a French company founded 67 years ago, specialized in the sector Fabrication de parfums et de produits pour la toilette. Based in EVREUX (27000), this company of category PME shows in 2024 a revenue of 33.0 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-11

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - SOC DIFFUSION PRODUITS DE PARFUMERIE (SIREN 593650104)
Indicator 2024 2023 2022 2021 2020 2019 2018
Revenue 33 031 661 € 37 065 682 € 64 709 058 € 36 654 686 € 22 953 342 € 24 411 570 € 30 607 209 €
Net income 287 721 € 285 371 € 222 370 € 239 802 € 157 550 € 399 231 € 398 559 €
EBITDA 1 222 269 € 2 102 899 € 1 891 417 € 1 106 479 € 661 096 € 945 668 € 1 052 722 €
Net margin 0.9% 0.8% 0.3% 0.7% 0.7% 1.6% 1.3%

Revenue and income statement

In 2024, SOC DIFFUSION PRODUITS DE PARFUMERIE achieves revenue of 33.0 M€. Revenue is growing positively over 7 years (CAGR: +1.3%). Significant drop of -11% vs 2023. After deducting consumption (14.4 M€), gross margin stands at 18.6 M€, i.e. a rate of 56%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.2 M€, representing 3.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 288 k€, i.e. 0.9% 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

33 031 661 €

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

18 593 950 €

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

1 222 269 €

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

465 959 €

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

287 721 €

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

3.7%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 61%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 22%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.2 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 3.1% 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

61.401%

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

22.435%

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

3.136%

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

3.22

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

28.2%

Solvency indicators evolution
SOC DIFFUSION PRODUITS DE PARFUMERIE

Sector positioning

Debt ratio
61.4 2024
2022
2023
2024
Q1: 0.02
Med: 16.11
Q3: 69.89
Average

In 2024, the debt ratio of SOC DIFFUSION PRODUITS DE... (61.40) 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
22.43% 2024
2022
2023
2024
Q1: 13.12%
Med: 39.4%
Q3: 62.45%
Average +6 pts over 3 years

In 2024, the financial autonomy of SOC DIFFUSION PRODUITS DE... (22.4%) 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
3.22 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.86 years
Average

In 2024, the repayment capacity of SOC DIFFUSION PRODUITS DE... (3.22) 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 109.07. 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 9.3x. 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

109.073

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

9.288

Liquidity indicators evolution
SOC DIFFUSION PRODUITS DE PARFUMERIE

Sector positioning

Liquidity ratio
109.07 2024
2022
2023
2024
Q1: 133.62
Med: 232.43
Q3: 402.04
Watch

In 2024, the liquidity ratio of SOC DIFFUSION PRODUITS DE... (109.07) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
9.29x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.69x
Q3: 9.22x
Excellent

In 2024, the interest coverage of SOC DIFFUSION PRODUITS DE... (9.3x) 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: 30 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 125 days. Excellent situation: suppliers finance 95 days of the operating cycle (retail model). Inventory turnover is 78 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 118 days of revenue, i.e. 10.8 M€ to permanently finance. Over 2018-2024, WCR increased by +99%, 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

10 782 195 €

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

30 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

125 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

78 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

118 j

WCR and payment terms evolution
SOC DIFFUSION PRODUITS DE PARFUMERIE

Positioning of SOC DIFFUSION PRODUITS DE PARFUMERIE in its sector

Comparison with sector Fabrication de parfums et de produits pour la toilette

Valuation estimate

Based on 74 transactions of similar company sales (all years), the value of SOC DIFFUSION PRODUITS DE PARFUMERIE is estimated at 1 501 430 € (range 839 992€ - 3 601 141€). With an EBITDA of 1 222 269€, the sector multiple of 0.6x is applied. The price/revenue ratio is 0.11x (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
74 tx
839k€ 1501k€ 3601k€
1 501 430 € Range: 839 992€ - 3 601 141€
Section all-time Aggregated at NAF section level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 222 269 € × 0.6x
Estimation 763 950 €
231 442€ - 1 761 692€
Revenue Multiple 30%
33 031 661 € × 0.11x
Estimation 3 628 338 €
2 367 799€ - 8 255 012€
Net Income Multiple 20%
287 721 € × 0.5x
Estimation 154 774 €
69 658€ - 1 218 962€
How is this estimate calculated?

This estimate is based on the analysis of 74 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 (Fabrication de parfums et de produits pour la toilette)

Compare SOC DIFFUSION PRODUITS DE PARFUMERIE with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de parfums et de produits pour la toilette

Frequently asked questions about SOC DIFFUSION PRODUITS DE PARFUMERIE

What is the revenue of SOC DIFFUSION PRODUITS DE PARFUMERIE ?

The revenue of SOC DIFFUSION PRODUITS DE PARFUMERIE in 2024 is 33.0 M€.

Is SOC DIFFUSION PRODUITS DE PARFUMERIE profitable?

Yes, SOC DIFFUSION PRODUITS DE PARFUMERIE generated a net profit of 288 k€ in 2024.

Where is the headquarters of SOC DIFFUSION PRODUITS DE PARFUMERIE ?

The headquarters of SOC DIFFUSION PRODUITS DE PARFUMERIE is located in EVREUX (27000), in the department Eure.

Where to find the tax return of SOC DIFFUSION PRODUITS DE PARFUMERIE ?

The tax return of SOC DIFFUSION PRODUITS DE PARFUMERIE 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 DIFFUSION PRODUITS DE PARFUMERIE operate?

SOC DIFFUSION PRODUITS DE PARFUMERIE operates in the sector Fabrication de parfums et de produits pour la toilette (NAF code 20.42Z). See the 'Sector positioning' section above to compare the company with its competitors.