V. NAILS DIFFUSION : revenue, balance sheet and financial ratios

V. NAILS DIFFUSION is a French company founded 16 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de fournitures et équipements divers pour le commerce et les services. Based in IVRY-SUR-SEINE (94200), this company of category PME shows in 2024 a revenue of 3.6 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-06-20

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Synthèse

Santé financière : Saine

Aucun signal de fragilité majeur : rentabilité positive et structure financière équilibrée.

In summary, V. NAILS DIFFUSION combines a growing business with positive profitability. Its financial structure is solid, with debt well contained relative to its sector.

Financial history - V. NAILS DIFFUSION (SIREN 521986273)
Indicator 2024 2023 2022 2021 2020 2015 2014 2013
Revenue 3 584 297 € 3 732 978 € 3 602 592 € 2 881 807 € 2 559 513 € 1 173 481 € 1 067 867 € 692 229 €
Net income 486 874 € 513 812 € 619 461 € 510 649 € 247 708 € 35 579 € 26 549 € 24 889 €
EBITDA 747 091 € 769 440 € 838 707 € 750 372 € 361 487 € 52 217 € 41 130 € 40 815 €
Net margin 13.6% 13.8% 17.2% 17.7% 9.7% 3.0% 2.5% 3.6%

Revenue and income statement

In 2024, V. NAILS DIFFUSION achieves revenue of 3.6 M€. Over the period 2020-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +8.8%. Slight decline of -4% vs 2023. After deducting consumption (2.2 M€), gross margin stands at 1.4 M€, i.e. a rate of 38%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 747 k€, representing 20.8% of revenue. Compared with its sector, this ratio places the company among the best positioned (sector median: 5.4%). Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 487 k€, i.e. 13.6% 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

3 584 297 €

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

1 352 853 €

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

747 091 €

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

637 703 €

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

486 874 €

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

20.8%

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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 3%. This ratio is more favorable than the sector median (13.4%). Financial autonomy (= Equity / Total assets x 100) reaches 85%. Compared with its sector, this ratio places the company among the best positioned (sector median: 43.4%). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.2 years of cash flow to repay all financial debt. This ratio is more favorable than the sector median (0.3 years). Cash flow represents 16.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Compared with its sector, this ratio places the company among the best positioned (sector median: 4.4%).

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

3.3%

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

84.6%

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

16.64%

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

0.16

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

15.8%

Solvency indicators evolution
V. NAILS DIFFUSION

Sector positioning

Debt ratio
3.3% 2024
Q1: 0.25%
Med: 13.39%
Q3: 48.7%
Good

In 2024, the debt ratio of V. NAILS DIFFUSION (3.3%) 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
84.6% 2024
Q1: 20.63%
Med: 43.37%
Q3: 61.92%
Excellent

In 2024, the financial autonomy of V. NAILS DIFFUSION (84.6%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.15 years 2023
Q1: 0.0 years
Med: 0.31 years
Q3: 1.75 years
Good

In 2023, the repayment capacity of V. NAILS DIFFUSION (0.15) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 7.80. Compared with its sector, this ratio places the company among the best positioned (sector median: 2.2).

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

7.8

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

0.0

Liquidity indicators evolution
V. NAILS DIFFUSION

Sector positioning

Liquidity ratio
7.8 2024
Q1: 1.51
Med: 2.23
Q3: 3.35
Excellent

In 2024, the liquidity ratio of V. NAILS DIFFUSION (7.80) 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
0.0x 2024
Q1: 0.0x
Med: 0.73x
Q3: 5.36x
Average

In 2024, the interest coverage of V. NAILS DIFFUSION (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 32 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 16 days. The company must finance 16 days of gap between collections and payments. Inventory turnover is 168 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 243 days of revenue, i.e. 2.4 M€ to permanently finance. Between 2021 and 2024, WCR worsened by 108 days of revenue, signaling an increased financing need.

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

2 418 218 €

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

32 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

168 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

243 j

WCR and payment terms evolution
V. NAILS DIFFUSION

Positioning of V. NAILS DIFFUSION in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de fournitures et équipements divers pour le commerce et les services

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (32 transactions). This range of 633 822€ to 2 279 431€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
633k€ 983k€ 2279k€
983 514 € Range: 633 822€ - 2 279 431€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 32 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 fournitures et équipements divers pour le commerce et les services)

Compare V. NAILS DIFFUSION with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de fournitures et équipements divers pour le commerce et les services

Top companies in Commerce de gros (commerce interentreprises) de fournitures et équipements divers pour le commerce et les services

Largest companies by revenue in the sector Commerce de gros (commerce interentreprises) de fournitures et équipements divers pour le commerce et les services:

Top companies in Val-de-Marne

Largest companies by revenue in the department Val-de-Marne:

Voir le classement complet du département Val-de-Marne

Frequently asked questions about V. NAILS DIFFUSION

What is the revenue of V. NAILS DIFFUSION ?

The revenue of V. NAILS DIFFUSION in 2024 is 3.6 M€.

Is V. NAILS DIFFUSION profitable?

Yes, V. NAILS DIFFUSION generated a net profit of 487 k€ in 2024.

Where is the headquarters of V. NAILS DIFFUSION ?

The headquarters of V. NAILS DIFFUSION is located in IVRY-SUR-SEINE (94200), in the department Val-de-Marne.

Where to find the tax return of V. NAILS DIFFUSION ?

The tax return of V. NAILS 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 V. NAILS DIFFUSION operate?

V. NAILS DIFFUSION operates in the sector Commerce de gros (commerce interentreprises) de fournitures et équipements divers pour le commerce et les services (NAF code 46.69C). See the 'Sector positioning' section above to compare the company with its competitors.