VESOUL DIFFUSION : revenue, balance sheet and financial ratios

VESOUL DIFFUSION is a French company founded 24 years ago, specialized in the sector Autres commerces de détail en magasin non spécialisé. Based in CASTELNAU-LE-LEZ (34170), this company of category ETI shows in 2024 a revenue of 1.9 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 - VESOUL DIFFUSION (SIREN 438646994)
Indicator 2024 2023 2022 2021 2020 2019 2017 2016 2015
Revenue 1 898 723 € 440 608 € 1 708 688 € 1 685 149 € 1 225 004 € 1 371 713 € 1 573 041 € 1 609 074 € 1 661 882 €
Net income -167 432 € 265 947 € -181 612 € -45 722 € -7 867 € -95 770 € 18 313 € 10 167 € -9 376 €
EBITDA -9 328 € -201 935 € 72 655 € -252 611 € -75 087 € 27 109 € 156 108 € 147 998 € 92 504 €
Net margin -8.8% 60.4% -10.6% -2.7% -0.6% -7.0% 1.2% 0.6% -0.6%

Revenue and income statement

In 2024, VESOUL DIFFUSION achieves revenue of 1.9 M€. Revenue is growing positively over 9 years (CAGR: +1.5%). Vs 2023, growth of +331% (441 k€ -> 1.9 M€). After deducting consumption (1.0 M€), gross margin stands at 879 k€, i.e. a rate of 46%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -9 k€, representing -0.5% of revenue. Positive scissor effect: EBITDA margin improves by +45.3 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -167 k€ (-8.8% 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

1 898 723 €

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

879 366 €

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

-9 328 €

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

-117 195 €

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

-167 432 €

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

-0.5%

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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 2831%. 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 2%. 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

2830.884%

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

2.196%

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

-4.574%

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

-20.9

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

91.7%

Solvency indicators evolution
VESOUL DIFFUSION

Sector positioning

Debt ratio
2830.88 2024
2022
2023
2024
Q1: 0.0
Med: 23.43
Q3: 121.92
Watch +52 pts over 3 years

In 2024, the debt ratio of VESOUL DIFFUSION (2830.88) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
2.2% 2024
2022
2023
2024
Q1: 0.29%
Med: 21.22%
Q3: 45.84%
Average

In 2024, the financial autonomy of VESOUL DIFFUSION (2.2%) 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
-20.9 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.49 years
Q3: 2.15 years
Excellent -54 pts over 3 years

In 2024, the repayment capacity of VESOUL DIFFUSION (-20.90) 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 133.36. 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

133.357

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

-420.455

Liquidity indicators evolution
VESOUL DIFFUSION

Sector positioning

Liquidity ratio
133.36 2024
2022
2023
2024
Q1: 98.73
Med: 156.88
Q3: 292.75
Average -9 pts over 3 years

In 2024, the liquidity ratio of VESOUL DIFFUSION (133.36) 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
-420.45x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.68x
Q3: 2.88x
Watch -52 pts over 3 years

In 2024, the interest coverage of VESOUL DIFFUSION (-420.4x) 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: 8 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 134 days. Excellent situation: suppliers finance 126 days of the operating cycle (retail model). Inventory turnover is 166 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 257 days of revenue, i.e. 1.4 M€ to permanently finance. Over 2015-2024, WCR increased by +143%, 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

1 357 283 €

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

8 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

134 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

166 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

257 j

WCR and payment terms evolution
VESOUL DIFFUSION

Positioning of VESOUL DIFFUSION in its sector

Comparison with sector Autres commerces de détail en magasin non spécialisé

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (31 transactions). This range of 138 117€ to 644 213€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
138k€ 288k€ 644k€
288 273 € Range: 138 117€ - 644 213€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 31 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 (Autres commerces de détail en magasin non spécialisé)

Compare VESOUL DIFFUSION with other companies in the same sector:

Voir toutes les statistiques du secteur Autres commerces de détail en magasin non spécialisé

Frequently asked questions about VESOUL DIFFUSION

What is the revenue of VESOUL DIFFUSION ?

The revenue of VESOUL DIFFUSION in 2024 is 1.9 M€.

Is VESOUL DIFFUSION profitable?

VESOUL DIFFUSION recorded a net loss in 2024.

Where is the headquarters of VESOUL DIFFUSION ?

The headquarters of VESOUL DIFFUSION is located in CASTELNAU-LE-LEZ (34170), in the department Herault.

Where to find the tax return of VESOUL DIFFUSION ?

The tax return of VESOUL 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 VESOUL DIFFUSION operate?

VESOUL DIFFUSION operates in the sector Autres commerces de détail en magasin non spécialisé (NAF code 47.19B). See the 'Sector positioning' section above to compare the company with its competitors.