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

SOCIETE DE DIFFUSION DE MATERIAUX is a French company founded 39 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction . Based in LES VANS (07140), this company of category PME shows in 2023 a revenue of 3.1 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - SOCIETE DE DIFFUSION DE MATERIAUX (SIREN 340648690)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue 3 093 435 € 3 159 115 € 3 029 201 € 2 817 512 € 2 699 082 € 2 523 316 € 2 465 198 € 2 279 920 € 2 435 642 €
Net income 41 776 € 87 972 € 91 652 € 92 088 € 55 885 € 51 090 € 35 536 € 30 678 € 34 476 €
EBITDA 48 489 € 128 645 € 161 877 € 130 623 € 91 057 € 51 909 € 56 066 € 75 745 € 52 926 €
Net margin 1.4% 2.8% 3.0% 3.3% 2.1% 2.0% 1.4% 1.3% 1.4%

Revenue and income statement

In 2023, SOCIETE DE DIFFUSION DE MATERIAUX achieves revenue of 3.1 M€. Revenue is growing positively over 9 years (CAGR: +3.0%). Slight decline of -2% vs 2022. After deducting consumption (2.3 M€), gross margin stands at 833 k€, i.e. a rate of 27%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 48 k€, representing 1.6% of revenue. Warning negative scissor effect: despite revenue change (-2%), EBITDA varies by -62%, reducing margin by 2.5 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 42 k€, i.e. 1.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

3 093 435 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

832 784 €

EBITDA (2023) ?
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

48 489 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

30 235 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

41 776 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

1.6%

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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 17%. 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 54%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 5.9 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 0.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

16.682%

Financial autonomy (2023) ?
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

54.081%

Cash flow / Revenue (2023) ?
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

0.834%

Repayment capacity (2023) ?
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

5.857

Asset age ratio (2023) ?
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

24.9%

Solvency indicators evolution
SOCIETE DE DIFFUSION DE MATERIAUX

Sector positioning

Debt ratio
16.68 2023
2021
2022
2023
Q1: 2.57
Med: 20.68
Q3: 66.59
Good

In 2023, the debt ratio of SOCIETE DE DIFFUSION DE M... (16.68) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
54.08% 2023
2021
2022
2023
Q1: 23.87%
Med: 44.0%
Q3: 61.5%
Good +6 pts over 3 years

In 2023, the financial autonomy of SOCIETE DE DIFFUSION DE M... (54.1%) 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
5.86 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.61 years
Q3: 2.59 years
Average +14 pts over 3 years

In 2023, the repayment capacity of SOCIETE DE DIFFUSION DE M... (5.86) 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 284.03. 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 3.8x. Financial charges are adequately covered by operations.

Liquidity ratio (2023) ?
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

284.027

Interest coverage (2023) ?
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

3.817

Liquidity indicators evolution
SOCIETE DE DIFFUSION DE MATERIAUX

Sector positioning

Liquidity ratio
284.03 2023
2021
2022
2023
Q1: 162.74
Med: 229.49
Q3: 335.87
Good +6 pts over 3 years

In 2023, the liquidity ratio of SOCIETE DE DIFFUSION DE M... (284.03) 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
3.82x 2023
2021
2022
2023
Q1: 0.0x
Med: 1.22x
Q3: 6.21x
Good +9 pts over 3 years

In 2023, the interest coverage of SOCIETE DE DIFFUSION DE M... (3.8x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 43 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 53 days. Favorable situation: supplier credit is longer than customer credit by 10 days. Inventory turnover is 61 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 109 days of revenue, i.e. 934 k€ to permanently finance.

Operating WCR (2023) ?
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

933 753 €

Customer credit (2023) ?
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

43 j

Supplier credit (2023) ?
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

53 j

Inventory turnover (2023) ?
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

61 j

WCR in days of revenue (2023) ?
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

109 j

WCR and payment terms evolution
SOCIETE DE DIFFUSION DE MATERIAUX

Positioning of SOCIETE DE DIFFUSION DE MATERIAUX in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (23 transactions). This range of 23 196€ to 203 962€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
23k€ 80k€ 203k€
80 725 € Range: 23 196€ - 203 962€
NAF 5 année 2023

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 23 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 (Commerce de gros (commerce interentreprises) de bois et de matériaux de construction )

Compare SOCIETE DE DIFFUSION DE MATERIAUX with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Frequently asked questions about SOCIETE DE DIFFUSION DE MATERIAUX

What is the revenue of SOCIETE DE DIFFUSION DE MATERIAUX ?

The revenue of SOCIETE DE DIFFUSION DE MATERIAUX in 2023 is 3.1 M€.

Is SOCIETE DE DIFFUSION DE MATERIAUX profitable?

Yes, SOCIETE DE DIFFUSION DE MATERIAUX generated a net profit of 42 k€ in 2023.

Where is the headquarters of SOCIETE DE DIFFUSION DE MATERIAUX ?

The headquarters of SOCIETE DE DIFFUSION DE MATERIAUX is located in LES VANS (07140), in the department Ardeche.

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

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

SOCIETE DE DIFFUSION DE MATERIAUX operates in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction (NAF code 46.73A). See the 'Sector positioning' section above to compare the company with its competitors.