SOFREST DIFFUSION : revenue, balance sheet and financial ratios

SOFREST DIFFUSION is a French company founded 22 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de minerais et métaux. Based in SAINT-DIE-DES-VOSGES (88100), this company of category PME shows in 2021 a revenue of 64.9 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 - SOFREST DIFFUSION (SIREN 450279666)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C 64 873 660 € 31 036 012 € 34 086 381 € 45 484 968 € 2 582 781 € N/C
Net income 234 798 € 481 376 € 358 432 € 751 974 € 564 016 € 269 894 € 533 293 € 1 834 670 € 40 303 €
EBITDA N/C N/C N/C 1 106 741 € 658 276 € 575 044 € 837 219 € 36 271 € -20 052 €
Net margin N/C N/C N/C 1.2% 1.8% 0.8% 1.2% 71.0% N/C

Revenue and income statement

In 2024, SOFREST DIFFUSION generates positive net income of 235 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 40 k€ -> 235 k€.

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

234 798 €

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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 66%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 32%. The balance between equity and debt is satisfactory.

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

65.756%

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

32.471%

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

27.9%

Solvency indicators evolution
SOFREST DIFFUSION

Sector positioning

Debt ratio
65.76 2024
2022
2023
2024
Q1: 0.21
Med: 11.92
Q3: 50.67
Average +45 pts over 3 years

In 2024, the debt ratio of SOFREST DIFFUSION (65.76) 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
32.47% 2024
2022
2023
2024
Q1: 28.45%
Med: 52.57%
Q3: 71.08%
Average

In 2024, the financial autonomy of SOFREST DIFFUSION (32.5%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 141.11. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

141.107

Liquidity indicators evolution
SOFREST DIFFUSION

Sector positioning

Liquidity ratio
141.11 2024
2022
2023
2024
Q1: 172.14
Med: 274.65
Q3: 436.7
Watch

In 2024, the liquidity ratio of SOFREST DIFFUSION (141.11) 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.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

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

0 €

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

0 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

0 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

0 j

WCR and payment terms evolution
SOFREST DIFFUSION

Positioning of SOFREST DIFFUSION in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de minerais et métaux

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (23 transactions). This range of 82 765€ to 902 639€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
82k€ 470k€ 902k€
470 636 € Range: 82 765€ - 902 639€
NAF 5 all-time

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 minerais et métaux)

Compare SOFREST DIFFUSION with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de minerais et métaux

Frequently asked questions about SOFREST DIFFUSION

What is the revenue of SOFREST DIFFUSION ?

The revenue of SOFREST DIFFUSION in 2021 is 64.9 M€.

Is SOFREST DIFFUSION profitable?

Yes, SOFREST DIFFUSION generated a net profit of 235 k€ in 2024.

Where is the headquarters of SOFREST DIFFUSION ?

The headquarters of SOFREST DIFFUSION is located in SAINT-DIE-DES-VOSGES (88100), in the department Vosges.

Where to find the tax return of SOFREST DIFFUSION ?

The tax return of SOFREST 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 SOFREST DIFFUSION operate?

SOFREST DIFFUSION operates in the sector Commerce de gros (commerce interentreprises) de minerais et métaux (NAF code 46.72Z). See the 'Sector positioning' section above to compare the company with its competitors.