COPIN DESOIGNIES INVESTISSEMENTS : revenue, balance sheet and financial ratios

In 2025, COPIN DESOIGNIES INVESTISSEMENTS achieves revenue of 27 k€. Revenue is declining over the period 2021-2025 (CAGR: -9.9%). Significant drop of -34% vs 2021. After deducting consumption (0 €), gross margin stands at 27 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 11 k€, representing 39.4% of revenue. Warning negative scissor effect: despite revenue change (-34%), EBITDA varies by -58%, reducing margin by 21.9 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -9 k€ (-35.1% of revenue), which will impact equity.

The debt ratio (= Financial debt / Equity x 100) stands at 47%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 32%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 13.6 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 33.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

The liquidity ratio (= Current assets / Current liabilities) stands at 2012.89. 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 16.8x. Operating income very largely covers interest expenses: high safety margin.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 59 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 14 days. The gap of 45 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 108 days of revenue, i.e. 8 k€ to permanently finance.

Indicative estimate only : the number of comparable transactions in this sector is limited (40 transactions). This range of 3 369€ to 35 318€ is provided for information purposes only and requires in-depth analysis to be confirmed.