SARL A.M. COURTAGE : revenue, balance sheet and financial ratios

SARL A.M. COURTAGE is a French company founded 22 years ago, specialized in the sector Intermédiaires spécialisés dans le commerce d'autres produits spécifiques. Based in SAINT-QUENTIN (02100), this company of category PME shows in 2024 a revenue of 249 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Historique financier - SARL A.M. COURTAGE (SIREN 452959018)
Kennzahl 2024 2023 2021 2020 2019 2017
Umsatz 248 512 € 257 644 € 274 264 € 333 739 € 331 708 € 506 046 €
Nettoergebnis 0 € 31 796 € 24 806 € 17 845 € 24 271 € 113 258 €
EBITDA 1 031 € 38 050 € 34 566 € 21 815 € 29 541 € 165 042 €
Nettomarge 0.0% 12.3% 9.0% 5.3% 7.3% 22.4%

Umsatz und Gewinn- und Verlustrechnung

In 2024, SARL A.M. COURTAGE achieves revenue of 249 k€. Revenue is declining over the period 2017-2024 (CAGR: -9.7%). Slight decline of -4% vs 2023. After deducting consumption (0 €), gross margin stands at 249 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 1 k€, representing 0.4% of revenue. Warning negative scissor effect: despite revenue change (-4%), EBITDA varies by -97%, reducing margin by 14.4 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at 0 € (0.0% of revenue), which will impact equity.

Umsatz (2024) ?
Umsatz
Definition
Gesamtbetrag der Verkäufe von Waren und Dienstleistungen des Unternehmens.
Formel
Warenverkäufe + Verkaufte Produktion

248 512 €

Bruttomarge (2024) ?
Bruttomarge
Definition
Differenz zwischen Umsatz und Wareneinsatz.
Formel
Umsatz - Wareneinsatz

248 512 €

EBITDA (2024) ?
EBITDA (Betriebsergebnis vor Abschreibungen)
Definition
Ressource générée par l'activité courante, avant amortissements et charges financières.
Formel
Wertschöpfung - Personalkosten - Steuern
Interpretation
Positiv = rentable Tätigkeit

1 031 €

EBIT (2024) ?
EBIT (Betriebsergebnis)
Definition
Betriebsergebnis, einschließlich Abschreibungen und Rückstellungen.
Formel
EBITDA - Abschreibungen und Rückstellungen + Auflösungen

-662 €

EBITDA-Marge (2024) ?
EBITDA-Marge
Definition
Misst die operative Rentabilität des Unternehmens.
Formel
(EBE / CA) x 100
Interpretation
> 10% : Gute Rentabilität
5-10% : Durchschnitt
< 5% : Faible

0.4%

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Solvenz- und Verschuldungskennzahlen

The debt ratio (= Financial debt / Equity x 100) stands at 124%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 24%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 34.7 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Verschuldungsgrad (2024) ?
Verschuldungsgrad
Definition
Misst das Verhältnis von Schulden zu Eigenkapital.
Formel
(Finanzschulden / Eigenkapital) x 100
Interpretation
< 50% : Faible
50-100% : Moderat
> 100% : Hoch

124.313%

Finanzielle Autonomie (2024) ?
Finanzielle Autonomie
Definition
Anteil des Eigenkapitals an der Gesamtfinanzierung.
Formel
(Eigenkapital / Bilanzsumme) x 100
Interpretation
> 30% : Gute Autonomie
20-30% : Durchschnitt
< 20% : Faible

24.07%

Cashflow / Umsatz (2024) ?
Cashflow / Umsatz
Definition
Capacité d'autofinancement rapportée au chiffre d'affaires.
Formel
(CAF / CA) x 100
Interpretation
Je höher das Verhältnis, desto mehr Liquidität generiert das Unternehmen

0.682%

Rückzahlungsfähigkeit (2024) ?
Rückzahlungsfähigkeit
Definition
Anzahl der Jahre zur Schuldenrückzahlung mit dem Cashflow.
Formel
Dettes financières / CAF
Interpretation
< 3 Jahre : Ausgezeichnet
3-5 Jahre : Angemessen
> 5 Jahre : Attention

34.711

Anlagenaltersquote (2024) ?
Anlagenaltersquote
Definition
Misst den Abnutzungsgrad des Sachanlagevermögens.
Formel
Kumulierte Abschreibungen / Bruttoanlagevermögen x 100
Interpretation
< 50% : Neue Anlagen
50-70% : Normale Abnutzung
> 70% : Alternde Anlagen

19.6%

Entwicklung der Solvenzkennzahlen
SARL A.M. COURTAGE

Positionnement sectoriel

Debt ratio
124.31 2024
2021
2023
2024
Q1: 0.0
Méd: 5.8
Q3: 35.12
Average +34 pts über 3 Jahre

In 2024, the debt ratio of SARL A.M. COURTAGE (124.31) 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
24.07% 2024
2021
2023
2024
Q1: 15.09%
Méd: 44.33%
Q3: 67.75%
Average -43 pts über 3 Jahre

In 2024, the financial autonomy of SARL A.M. COURTAGE (24.1%) 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
34.71 years 2024
2021
2023
2024
Q1: 0.0 years
Méd: 0.0 years
Q3: 0.85 years
Watch +22 pts über 3 Jahre

In 2024, the repayment capacity of SARL A.M. COURTAGE (34.71) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquiditätskennzahlen

The liquidity ratio (= Current assets / Current liabilities) stands at 128.37. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquiditätsquote (2024) ?
Liquiditätsquote
Definition
Fähigkeit, kurzfristige Schulden mit dem Umlaufvermögen zu decken.
Formel
Umlaufvermögen / Kurzfristige Verbindlichkeiten
Interpretation
> 1.5 : Sehr gut
1-1.5 : Angemessen
< 1 : Risque de liquidité

128.368

Zinsdeckung (2024) ?
Zinsdeckung
Definition
Fähigkeit, Zinsaufwendungen mit dem Betriebsergebnis zu decken.
Formel
EBIT / Zinsaufwendungen
Interpretation
> 3 : Komfortabel
1.5-3 : Acceptable
< 1.5 : Risiko

0.0

Entwicklung der Liquiditätskennzahlen
SARL A.M. COURTAGE

Positionnement sectoriel

Liquidity ratio
128.37 2024
2021
2023
2024
Q1: 144.96
Méd: 248.4
Q3: 435.6
Watch -36 pts über 3 Jahre

In 2024, the liquidity ratio of SARL A.M. COURTAGE (128.37) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
0.0x 2024
2021
2023
2024
Q1: 0.0x
Méd: 0.0x
Q3: 2.0x
Average -50 pts über 3 Jahre

In 2024, the interest coverage of SARL A.M. COURTAGE (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.

Umlaufvermögensbedarf und Zahlungsfristen

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 89 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 131 days. Excellent situation: suppliers finance 42 days of the operating cycle (retail model). Overall, WCR represents 114 days of revenue, i.e. 79 k€ to permanently finance. Notable WCR improvement over the period (-45%), freeing up cash.

Operatives Working Capital (2024) ?
Operatives Working Capital
Definition
Besoin de financement généré par le cycle d'exploitation (stocks + créances - dettes fournisseurs).
Formel
Stocks + Créances clients - Dettes fournisseurs
Interpretation
Negativ = freigesetzte Liquidität
Positiv = Finanzierungsbedarf

78 587 €

Kundenforderungen (2024) ?
Kundenforderungen (Tage)
Definition
Durchschnittliche Zahlungsfrist für Kunden.
Formel
(Kundenforderungen / Umsatz inkl. MwSt.) x 360
Interpretation
< 45j : Gut
45-60j : Durchschnitt
> 60j : Lang

89 j

Lieferantenverbindlichkeiten (2024) ?
Lieferantenverbindlichkeiten (Tage)
Definition
Durchschnittliche Zahlungsfrist von Lieferanten.
Formel
(Lieferantenverbindlichkeiten / Einkäufe inkl. MwSt.) x 360
Interpretation
Je länger die Frist, desto besser für die Liquidität

131 j

Lagerumschlag (2024) ?
Lagerumschlag (Tage)
Definition
Durchschnittliche Lagerdauer für Waren oder Materialien.
Formel
(Vorräte / Einkaufskosten) x 360
Interpretation
Je niedriger das Verhältnis, desto schneller der Umschlag

0 j

Working Capital in Umsatztagen (2024) ?
Working Capital in Umsatztagen
Definition
Drückt den Betriebskapitalbedarf in Umsatztagen aus.
Formel
(BFR exploitation / CA) x 360
Interpretation
Je weniger Tage, desto besser das Working Capital Management

114 j

Entwicklung des Working Capital und der Zahlungsfristen
SARL A.M. COURTAGE

Positionnement de SARL A.M. COURTAGE dans son secteur

Vergleich mit der Branche Intermédiaires spécialisés dans le commerce d'autres produits spécifiques

Bewertungsschätzung

Based on 50 transactions of similar company sales (all years), the value of SARL A.M. COURTAGE is estimated at 30 876 € (range 15 410€ - 60 620€). With an EBITDA of 1 031€, the sector multiple of 1.8x is applied. The price/revenue ratio is 0.32x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
50 tx
15k€ 30k€ 60k€
30 876 € Range: 15 410€ - 60 620€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 031 € × 1.8x
Estimation 1 874 €
977€ - 6 368€
Revenue Multiple 30%
248 512 € × 0.32x
Estimation 79 213 €
39 467€ - 151 041€

Bewertungsentwicklung

How is this estimate calculated?

This estimate is based on the analysis of 50 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 (Intermédiaires spécialisés dans le commerce d'autres produits spécifiques)

Compare SARL A.M. COURTAGE with other companies in the same sector:

Voir toutes les statistiques du secteur Intermédiaires spécialisés dans le commerce d'autres produits spécifiques

Frequently asked questions about SARL A.M. COURTAGE

What is the revenue of SARL A.M. COURTAGE ?

The revenue of SARL A.M. COURTAGE in 2024 is 249 k€.

Is SARL A.M. COURTAGE profitable?

Yes, SARL A.M. COURTAGE generated a net profit of 32 k€ in 2023.

Where is the headquarters of SARL A.M. COURTAGE ?

The headquarters of SARL A.M. COURTAGE is located in SAINT-QUENTIN (02100), in the department Aisne.

Where to find the tax return of SARL A.M. COURTAGE ?

The tax return of SARL A.M. 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 SARL A.M. COURTAGE operate?

SARL A.M. COURTAGE operates in the sector Intermédiaires spécialisés dans le commerce d'autres produits spécifiques (NAF code 46.18Z). See the 'Sector positioning' section above to compare the company with its competitors.