TOULON DIFFUSION AUTO : revenue, balance sheet and financial ratios

TOULON DIFFUSION AUTO is a French company founded 36 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in TOULON (83100), this company of category ETI shows in 2024 a revenue of 82.4 M€. 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

Financial history - TOULON DIFFUSION AUTO (SIREN 378063903)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 82 423 427 € 72 163 771 € 59 450 061 € 53 529 298 € 46 087 857 € 50 190 646 € 46 735 118 € 43 591 584 € 38 335 697 €
Net income 685 927 € 1 521 781 € 2 181 773 € 1 621 993 € 1 226 973 € 1 088 598 € 1 308 251 € 1 383 348 € 1 204 341 €
EBITDA 556 911 € 1 579 375 € 2 323 609 € 1 686 561 € 1 131 843 € 1 046 105 € 1 395 594 € 1 293 236 € 1 095 756 €
Net margin 0.8% 2.1% 3.7% 3.0% 2.7% 2.2% 2.8% 3.2% 3.1%

Revenue and income statement

In 2024, TOULON DIFFUSION AUTO achieves revenue of 82.4 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +10.0%. Vs 2023, growth of +14% (72.2 M€ -> 82.4 M€). After deducting consumption (70.0 M€), gross margin stands at 12.4 M€, i.e. a rate of 15%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 557 k€, representing 0.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 686 k€, i.e. 0.8% 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

82 423 427 €

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

12 394 844 €

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

556 911 €

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

1 299 009 €

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

685 927 €

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

0.7%

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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 153%. 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 15%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

152.928%

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

14.715%

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

-0.238%

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

-26.094

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

21.6%

Solvency indicators evolution
TOULON DIFFUSION AUTO

Sector positioning

Debt ratio
152.93 2024
2022
2023
2024
Q1: 4.08
Med: 38.33
Q3: 127.96
Average +12 pts over 3 years

In 2024, the debt ratio of TOULON DIFFUSION AUTO (152.93) 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
14.71% 2024
2022
2023
2024
Q1: 10.78%
Med: 27.25%
Q3: 53.06%
Average

In 2024, the financial autonomy of TOULON DIFFUSION AUTO (14.7%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
-26.09 years 2024
2022
2023
2024
Q1: -0.37 years
Med: 0.21 years
Q3: 3.53 years
Excellent -35 pts over 3 years

In 2024, the repayment capacity of TOULON DIFFUSION AUTO (-26.09) 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 152.68. 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 88.0x. 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

152.682

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

87.996

Liquidity indicators evolution
TOULON DIFFUSION AUTO

Sector positioning

Liquidity ratio
152.68 2024
2022
2023
2024
Q1: 132.93
Med: 200.61
Q3: 386.05
Average

In 2024, the liquidity ratio of TOULON DIFFUSION AUTO (152.68) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
88.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 2.15x
Q3: 25.1x
Excellent +22 pts over 3 years

In 2024, the interest coverage of TOULON DIFFUSION AUTO (88.0x) 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: 22 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 55 days. Excellent situation: suppliers finance 33 days of the operating cycle (retail model). Inventory turnover is 45 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 85 days of revenue, i.e. 19.5 M€ to permanently finance. Over 2016-2024, WCR increased by +140%, 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

19 481 601 €

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

22 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

55 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

45 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

85 j

WCR and payment terms evolution
TOULON DIFFUSION AUTO

Positioning of TOULON DIFFUSION AUTO in its sector

Comparison with sector Commerce de voitures et de véhicules automobiles légers

Valuation estimate

Based on 148 transactions of similar company sales in 2024, the value of TOULON DIFFUSION AUTO is estimated at 4 773 383 € (range 2 171 696€ - 8 803 957€). With an EBITDA of 556 911€, the sector multiple of 1.6x is applied. The price/revenue ratio is 0.16x (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.

Estimated enterprise value 2024
148 transactions
2171k€ 4773k€ 8803k€
4 773 383 € Range: 2 171 696€ - 8 803 957€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
556 911 € × 1.6x
Estimation 898 423 €
334 319€ - 1 337 652€
Revenue Multiple 30%
82 423 427 € × 0.16x
Estimation 13 220 937 €
6 038 196€ - 23 328 421€
Net Income Multiple 20%
685 927 € × 2.6x
Estimation 1 789 454 €
965 387€ - 5 683 028€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 148 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 voitures et de véhicules automobiles légers)

Compare TOULON DIFFUSION AUTO with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de voitures et de véhicules automobiles légers

Frequently asked questions about TOULON DIFFUSION AUTO

What is the revenue of TOULON DIFFUSION AUTO ?

The revenue of TOULON DIFFUSION AUTO in 2024 is 82.4 M€.

Is TOULON DIFFUSION AUTO profitable?

Yes, TOULON DIFFUSION AUTO generated a net profit of 686 k€ in 2024.

Where is the headquarters of TOULON DIFFUSION AUTO ?

The headquarters of TOULON DIFFUSION AUTO is located in TOULON (83100), in the department Var.

Where to find the tax return of TOULON DIFFUSION AUTO ?

The tax return of TOULON DIFFUSION AUTO 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 TOULON DIFFUSION AUTO operate?

TOULON DIFFUSION AUTO operates in the sector Commerce de voitures et de véhicules automobiles légers (NAF code 45.11Z). See the 'Sector positioning' section above to compare the company with its competitors.