SOCIETE BASTIAISE DE DIFFUSION : revenue, balance sheet and financial ratios

SOCIETE BASTIAISE DE DIFFUSION is a French company founded 69 years ago, specialized in the sector Intermédiaires spécialisés dans le commerce d'autres produits spécifiques. Based in LUCCIANA (20290), this company of category PME shows in 2018 a revenue of 1.1 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - SOCIETE BASTIAISE DE DIFFUSION (SIREN 495720260)
Indicator 2018 2017 2016
Revenue 1 107 217 € 1 190 200 € 1 258 536 €
Net income -303 743 € -178 294 € -154 505 €
EBITDA -364 677 € -181 940 € -248 427 €
Net margin -27.4% -15.0% -12.3%

Revenue and income statement

In 2018, SOCIETE BASTIAISE DE DIFFUSION achieves revenue of 1.1 M€. Revenue is declining over the period 2016-2018 (CAGR: -6.2%). Slight decline of -7% vs 2017. After deducting consumption (151 k€), gross margin stands at 956 k€, i.e. a rate of 86%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -365 k€, representing -32.9% of revenue. Warning negative scissor effect: despite revenue change (-7%), EBITDA varies by -100%, reducing margin by 17.6 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -304 k€ (-27.4% of revenue), which will impact equity.

Revenue (2018) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 107 217 €

Gross margin (2018) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

955 801 €

EBITDA (2018) ?
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

-364 677 €

EBIT (2018) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-380 217 €

Net income (2018) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-303 743 €

EBITDA margin (2018) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-32.9%

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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 -45%. 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 -14%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2018) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-44.718%

Financial autonomy (2018) ?
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

-14.49%

Cash flow / Revenue (2018) ?
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

-41.143%

Repayment capacity (2018) ?
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

-0.381

Asset age ratio (2018) ?
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

15.6%

Solvency indicators evolution
SOCIETE BASTIAISE DE DIFFUSION

Sector positioning

Debt ratio
-44.72 2018
2016
2017
2018
Q1: 0.0
Med: 5.32
Q3: 47.6
Excellent -50 pts over 3 years

In 2018, the debt ratio of SOCIETE BASTIAISE DE DIFF... (-44.72) 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
-14.49% 2018
2016
2017
2018
Q1: 9.67%
Med: 35.13%
Q3: 64.11%
Watch

In 2018, the financial autonomy of SOCIETE BASTIAISE DE DIFF... (-14.5%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
-0.38 years 2018
2016
2017
2018
Q1: 0.0 years
Med: 0.0 years
Q3: 0.91 years
Excellent

In 2018, the repayment capacity of SOCIETE BASTIAISE DE DIFF... (-0.38) 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 90.98. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2018) ?
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

90.978

Interest coverage (2018) ?
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

-0.047

Liquidity indicators evolution
SOCIETE BASTIAISE DE DIFFUSION

Sector positioning

Liquidity ratio
90.98 2018
2016
2017
2018
Q1: 123.26
Med: 203.4
Q3: 388.73
Watch

In 2018, the liquidity ratio of SOCIETE BASTIAISE DE DIFF... (90.98) 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
-0.05x 2018
2016
2017
2018
Q1: 0.0x
Med: 0.0x
Q3: 1.51x
Average

In 2018, the interest coverage of SOCIETE BASTIAISE DE DIFF... (-0.1x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 482 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 629 days. Excellent situation: suppliers finance 147 days of the operating cycle (retail model). Overall, WCR represents 473 days of revenue, i.e. 1.5 M€ to permanently finance.

Operating WCR (2018) ?
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

1 454 972 €

Customer credit (2018) ?
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

482 j

Supplier credit (2018) ?
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

629 j

Inventory turnover (2018) ?
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 in days of revenue (2018) ?
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

473 j

WCR and payment terms evolution
SOCIETE BASTIAISE DE DIFFUSION

Positioning of SOCIETE BASTIAISE 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 SOCIETE BASTIAISE DE DIFFUSION is estimated at 352 922 € (range 175 841€ - 672 946€). 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 2018
50 tx
175k€ 352k€ 672k€
352 922 € Range: 175 841€ - 672 946€
NAF 5 all-time

Valuation method used

Revenue Multiple
1 107 217 € × 0.32x = 352 923 €
Range: 175 841€ - 672 947€

Only this financial indicator is available for this company.

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 SOCIETE BASTIAISE 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 SOCIETE BASTIAISE DE DIFFUSION

What is the revenue of SOCIETE BASTIAISE DE DIFFUSION ?

The revenue of SOCIETE BASTIAISE DE DIFFUSION in 2018 is 1.1 M€.

Is SOCIETE BASTIAISE DE DIFFUSION profitable?

SOCIETE BASTIAISE DE DIFFUSION recorded a net loss in 2018.

Where is the headquarters of SOCIETE BASTIAISE DE DIFFUSION ?

The headquarters of SOCIETE BASTIAISE DE DIFFUSION is located in LUCCIANA (20290).

Where to find the tax return of SOCIETE BASTIAISE DE DIFFUSION ?

The tax return of SOCIETE BASTIAISE 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 SOCIETE BASTIAISE DE DIFFUSION operate?

SOCIETE BASTIAISE 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.