SIREN : 539403113
SUB DIFFUSION is a French company founded 14 years ago, specialized in the sector Restauration de type rapide. Based in TIGNIEU-JAMEYZIEU (38230), this company of category PME shows in 2021 a revenue of 236 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-02
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2021 | 2020 | 2018 |
|---|---|---|---|
| Revenue | 235 687 € | 207 276 € | 316 917 € |
| Net income | 42 222 € | -10 440 € | 0 € |
| EBITDA | 57 796 € | -24 085 € | 54 843 € |
| Net margin | 17.9% | -5.0% | 0.0% |
In 2021, SUB DIFFUSION achieves revenue of 236 k€. Revenue is declining over the period 2018-2021 (CAGR: -9.4%). Vs 2020, growth of +14% (207 k€ -> 236 k€). After deducting consumption (73 k€), gross margin stands at 163 k€, i.e. a rate of 69%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 58 k€, representing 24.5% of revenue. Positive scissor effect: EBITDA margin improves by +36.1 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 42 k€, i.e. 17.9% of revenue. This profit can be retained or distributed to shareholders.
235 687 €
162 715 €
57 796 €
55 417 €
42 222 €
19.5%
The debt ratio (= Financial debt / Equity x 100) stands at 157%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 30%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 22.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
156.716%
29.667%
22.337%
0.991
2.6%
In 2021, the debt ratio of SUB DIFFUSION (156.72) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2021, the financial autonomy of SUB DIFFUSION (29.7%) 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.
In 2021, the repayment capacity of SUB DIFFUSION (0.99) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 315.73. 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 0.7x. Danger: operating income does not cover interest charges, unsustainable situation.
315.726
0.656
In 2021, the liquidity ratio of SUB DIFFUSION (315.73) 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.
In 2021, the interest coverage of SUB DIFFUSION (0.7x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 41 days. Excellent situation: suppliers finance 41 days of the operating cycle (retail model). Inventory turnover is 7 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 6 days of revenue, i.e. 4 k€ to permanently finance. Notable WCR improvement over the period (-48%), freeing up cash.
3 785 €
0 j
41 j
7 j
6 j
Based on 663 transactions of similar company sales in 2021, the value of SUB DIFFUSION is estimated at 285 784 € (range 163 657€ - 522 282€). With an EBITDA of 57 796€, the sector multiple of 5.7x is applied. The price/revenue ratio is 0.87x (in line with sector norms). 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.
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This estimate is based on the analysis of 663 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare SUB DIFFUSION with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration de type rapide
The revenue of SUB DIFFUSION in 2021 is 236 k€.
Yes, SUB DIFFUSION generated a net profit of 42 k€ in 2021.
The headquarters of SUB DIFFUSION is located in TIGNIEU-JAMEYZIEU (38230), in the department Isere.
The tax return of SUB 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).
SUB DIFFUSION operates in the sector Restauration de type rapide (NAF code 56.10C). See the 'Sector positioning' section above to compare the company with its competitors.