SOCIETE DIFFUSION ET CONDITIONNEMENT : revenue, balance sheet and financial ratios

SOCIETE DIFFUSION ET CONDITIONNEMENT is a French company founded 49 years ago, specialized in the sector Fabrication d'emballages en matières plastiques. Based in SAINT-PIERRE (97432), this company of category ETI shows in 2024 a revenue of 10.9 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 DIFFUSION ET CONDITIONNEMENT (SIREN 311210827)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 2014
Revenue 10 866 617 € 9 143 315 € 7 724 760 € 7 802 963 € 7 673 598 € 5 309 197 € 4 434 038 € 4 503 565 € 4 966 929 € 4 749 479 € 6 305 420 €
Net income 320 567 € 484 104 € -833 077 € 93 693 € 447 656 € 226 889 € -5 447 € 40 378 € 534 374 € 374 767 € -68 871 €
EBITDA 738 349 € 701 131 € -184 121 € 430 555 € 317 642 € 294 146 € -67 615 € 74 345 € 556 792 € 151 582 € 249 991 €
Net margin 3.0% 5.3% -10.8% 1.2% 5.8% 4.3% -0.1% 0.9% 10.8% 7.9% -1.1%

Revenue and income statement

In 2024, SOCIETE DIFFUSION ET CONDITIONNEMENT achieves revenue of 10.9 M€. Over the period 2014-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.6%. Vs 2023, growth of +19% (9.1 M€ -> 10.9 M€). After deducting consumption (5.3 M€), gross margin stands at 5.6 M€, i.e. a rate of 52%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 738 k€, representing 6.8% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 321 k€, i.e. 3.0% 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

10 866 617 €

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

5 600 605 €

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

738 349 €

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

271 803 €

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

320 567 €

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

6.7%

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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 31%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 62%. 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 3.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 7.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

30.991%

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

62.103%

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

7.859%

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

2.993

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

15.9%

Solvency indicators evolution
SOCIETE DIFFUSION ET CONDITIONNEMENT

Sector positioning

Debt ratio
30.99 2024
2022
2023
2024
Q1: 0.81
Med: 21.34
Q3: 62.69
Average

In 2024, the debt ratio of SOCIETE DIFFUSION ET COND... (30.99) 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
62.1% 2024
2022
2023
2024
Q1: 34.69%
Med: 51.42%
Q3: 66.21%
Good

In 2024, the financial autonomy of SOCIETE DIFFUSION ET COND... (62.1%) 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
2.99 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.67 years
Q3: 2.23 years
Watch +53 pts over 3 years

In 2024, the repayment capacity of SOCIETE DIFFUSION ET COND... (2.99) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 370.76. 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 12.2x. 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

370.761

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

12.151

Liquidity indicators evolution
SOCIETE DIFFUSION ET CONDITIONNEMENT

Sector positioning

Liquidity ratio
370.76 2024
2022
2023
2024
Q1: 149.84
Med: 223.59
Q3: 339.99
Excellent

In 2024, the liquidity ratio of SOCIETE DIFFUSION ET COND... (370.76) 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
12.15x 2024
2022
2023
2024
Q1: 0.29x
Med: 3.95x
Q3: 10.02x
Excellent +50 pts over 3 years

In 2024, the interest coverage of SOCIETE DIFFUSION ET COND... (12.2x) 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: 71 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 51 days. The company must finance 20 days of gap between collections and payments. Inventory turnover is 104 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 304 days of revenue, i.e. 9.2 M€ to permanently finance. Over 2014-2024, WCR increased by +115%, 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

9 175 228 €

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

71 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

51 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

104 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

304 j

WCR and payment terms evolution
SOCIETE DIFFUSION ET CONDITIONNEMENT

Positioning of SOCIETE DIFFUSION ET CONDITIONNEMENT in its sector

Comparison with sector Fabrication d'emballages en matières plastiques

Valuation estimate

Based on 76 transactions of similar company sales (all years), the value of SOCIETE DIFFUSION ET CONDITIONNEMENT is estimated at 1 240 571 € (range 537 539€ - 2 362 995€). With an EBITDA of 738 349€, the sector multiple of 1.3x is applied. The price/revenue ratio is 0.20x (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
76 tx
537k€ 1240k€ 2362k€
1 240 571 € Range: 537 539€ - 2 362 995€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
738 349 € × 1.3x
Estimation 932 441 €
371 937€ - 2 070 228€
Revenue Multiple 30%
10 866 617 € × 0.20x
Estimation 2 210 781 €
1 056 862€ - 2 975 168€
Net Income Multiple 20%
320 567 € × 1.7x
Estimation 555 585 €
172 563€ - 2 176 656€
How is this estimate calculated?

This estimate is based on the analysis of 76 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 d'emballages en matières plastiques)

Compare SOCIETE DIFFUSION ET CONDITIONNEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d'emballages en matières plastiques

Frequently asked questions about SOCIETE DIFFUSION ET CONDITIONNEMENT

What is the revenue of SOCIETE DIFFUSION ET CONDITIONNEMENT ?

The revenue of SOCIETE DIFFUSION ET CONDITIONNEMENT in 2024 is 10.9 M€.

Is SOCIETE DIFFUSION ET CONDITIONNEMENT profitable?

Yes, SOCIETE DIFFUSION ET CONDITIONNEMENT generated a net profit of 321 k€ in 2024.

Where is the headquarters of SOCIETE DIFFUSION ET CONDITIONNEMENT ?

The headquarters of SOCIETE DIFFUSION ET CONDITIONNEMENT is located in SAINT-PIERRE (97432), in the department La Reunion.

Where to find the tax return of SOCIETE DIFFUSION ET CONDITIONNEMENT ?

The tax return of SOCIETE DIFFUSION ET CONDITIONNEMENT 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 DIFFUSION ET CONDITIONNEMENT operate?

SOCIETE DIFFUSION ET CONDITIONNEMENT operates in the sector Fabrication d'emballages en matières plastiques (NAF code 22.22Z). See the 'Sector positioning' section above to compare the company with its competitors.