UNEP DIFFUSION COURTAGE : revenue, balance sheet and financial ratios

UNEP DIFFUSION COURTAGE is a French company founded 36 years ago, specialized in the sector Activités des agents et courtiers d'assurances. Based in PARIS (75008), this company of category ETI shows in 2024 a revenue of 16.4 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 - UNEP DIFFUSION COURTAGE (SIREN 353356439)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 16 424 579 € 16 922 402 € 15 520 238 € 12 884 526 € 13 505 304 € 11 587 818 € 9 861 595 € 9 377 918 € 8 250 075 €
Net income -2 649 237 € 721 642 € 518 223 € 348 733 € 1 468 196 € 3 211 369 € 921 385 € 1 138 963 € 898 114 €
EBITDA -1 199 009 € 925 753 € 626 875 € 725 536 € 2 177 758 € 1 895 902 € 1 270 821 € 1 756 557 € 1 457 549 €
Net margin -16.1% 4.3% 3.3% 2.7% 10.9% 27.7% 9.3% 12.1% 10.9%

Revenue and income statement

In 2024, UNEP DIFFUSION COURTAGE achieves revenue of 16.4 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +9.0%. Slight decline of -3% vs 2023. After deducting consumption (0 €), gross margin stands at 16.4 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -1.2 M€, representing -7.3% of revenue. Warning negative scissor effect: despite revenue change (-3%), EBITDA varies by -230%, reducing margin by 12.8 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -2.6 M€ (-16.1% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

16 424 579 €

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

16 424 579 €

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

-1 199 009 €

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

-1 186 692 €

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

-2 649 237 €

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

-7.3%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 1%. 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 66%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

0.532%

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

65.599%

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

-16.083%

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

-0.018

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

42.0%

Solvency indicators evolution
UNEP DIFFUSION COURTAGE

Sector positioning

Debt ratio
0.53 2024
2022
2023
2024
Q1: 0.0
Med: 7.62
Q3: 47.41
Good

In 2024, the debt ratio of UNEP DIFFUSION COURTAGE (0.53) 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
65.6% 2024
2022
2023
2024
Q1: 12.95%
Med: 47.58%
Q3: 76.23%
Good

In 2024, the financial autonomy of UNEP DIFFUSION COURTAGE (65.6%) 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
-0.02 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.12 years
Q3: 1.71 years
Excellent

In 2024, the repayment capacity of UNEP DIFFUSION COURTAGE (-0.02) 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 276.93. 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

276.934

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

-133.513

Liquidity indicators evolution
UNEP DIFFUSION COURTAGE

Sector positioning

Liquidity ratio
276.93 2024
2022
2023
2024
Q1: 123.9
Med: 243.5
Q3: 572.15
Good

In 2024, the liquidity ratio of UNEP DIFFUSION COURTAGE (276.93) 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
-133.51x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 2.21x
Watch

In 2024, the interest coverage of UNEP DIFFUSION COURTAGE (-133.5x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 58 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 16 days. The gap of 42 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 13 days of revenue, i.e. 600 k€ to permanently finance. Over 2016-2024, WCR increased by +449%, 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

600 154 €

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

58 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

16 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 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

13 j

WCR and payment terms evolution
UNEP DIFFUSION COURTAGE

Positioning of UNEP DIFFUSION COURTAGE in its sector

Comparison with sector Activités des agents et courtiers d'assurances

Valuation estimate

Based on 193 transactions of similar company sales (all years), the value of UNEP DIFFUSION COURTAGE is estimated at 16 135 969 € (range 4 499 787€ - 30 010 105€). The price/revenue ratio is 0.98x (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.

Estimated enterprise value 2024
193 transactions
4499k€ 16135k€ 30010k€
16 135 969 € Range: 4 499 787€ - 30 010 105€
NAF 5 all-time

Valuation method used

Revenue Multiple
16 424 579 € × 0.98x = 16 135 969 €
Range: 4 499 787€ - 30 010 105€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 193 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 (Activités des agents et courtiers d'assurances)

Compare UNEP DIFFUSION COURTAGE with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des agents et courtiers d'assurances

Frequently asked questions about UNEP DIFFUSION COURTAGE

What is the revenue of UNEP DIFFUSION COURTAGE ?

The revenue of UNEP DIFFUSION COURTAGE in 2024 is 16.4 M€.

Is UNEP DIFFUSION COURTAGE profitable?

UNEP DIFFUSION COURTAGE recorded a net loss in 2024.

Where is the headquarters of UNEP DIFFUSION COURTAGE ?

The headquarters of UNEP DIFFUSION COURTAGE is located in PARIS (75008), in the department Paris.

Where to find the tax return of UNEP DIFFUSION COURTAGE ?

The tax return of UNEP DIFFUSION COURTAGE 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 UNEP DIFFUSION COURTAGE operate?

UNEP DIFFUSION COURTAGE operates in the sector Activités des agents et courtiers d'assurances (NAF code 66.22Z). See the 'Sector positioning' section above to compare the company with its competitors.