AALBERTS HFC COMAP SA : revenue, balance sheet and financial ratios

AALBERTS HFC COMAP SA is a French company founded 41 years ago, specialized in the sector Fabrication d'autres articles de robinetterie. Based in VILLEURBANNE (69100), this company of category ETI shows in 2024 a revenue of 107.3 M€. 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

Financial history - AALBERTS HFC COMAP SA (SIREN 302304068)
Indicator 2024 2023 2022 2020 2019 2016 2015 2014
Revenue 107 323 302 € 120 577 580 € 130 782 537 € 105 520 531 € 116 041 685 € 126 637 896 € 121 151 041 € 126 740 822 €
Net income -3 571 958 € 19 271 259 € 19 249 395 € 2 053 577 € 944 354 € 4 102 005 € 14 626 624 € 2 387 178 €
EBITDA 6 157 234 € 9 239 274 € 11 522 974 € 3 114 479 € 1 796 923 € 2 516 317 € 1 432 197 € 3 034 769 €
Net margin -3.3% 16.0% 14.7% 1.9% 0.8% 3.2% 12.1% 1.9%

Revenue and income statement

In 2024, AALBERTS HFC COMAP SA achieves revenue of 107.3 M€. Activity remains stable over the period (CAGR: -1.6%). Significant drop of -11% vs 2023. After deducting consumption (58.9 M€), gross margin stands at 48.4 M€, i.e. a rate of 45%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 6.2 M€, representing 5.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -3.6 M€ (-3.3% 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

107 323 302 €

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

48 376 958 €

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

6 157 234 €

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

4 705 906 €

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

-3 571 958 €

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

5.7%

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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 0%. 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 65%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 31.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

0.001%

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

64.67%

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

31.529%

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

0.0

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

26.2%

Solvency indicators evolution
AALBERTS HFC COMAP SA

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 1.41
Med: 11.15
Q3: 49.41
Excellent

In 2024, the debt ratio of AALBERTS HFC COMAP SA (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
64.67% 2024
2022
2023
2024
Q1: 33.0%
Med: 54.96%
Q3: 70.68%
Good -17 pts over 3 years

In 2024, the financial autonomy of AALBERTS HFC COMAP SA (64.7%) 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
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.28 years
Q3: 1.79 years
Excellent

In 2024, the repayment capacity of AALBERTS HFC COMAP SA (0.00) 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 575.69. 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 1.4x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

575.688

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

1.356

Liquidity indicators evolution
AALBERTS HFC COMAP SA

Sector positioning

Liquidity ratio
575.69 2024
2022
2023
2024
Q1: 194.53
Med: 300.65
Q3: 399.48
Excellent

In 2024, the liquidity ratio of AALBERTS HFC COMAP SA (575.69) 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
1.36x 2024
2022
2023
2024
Q1: 0.02x
Med: 1.87x
Q3: 6.99x
Average -26 pts over 3 years

In 2024, the interest coverage of AALBERTS HFC COMAP SA (1.4x) 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: 60 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 55 days. The company must finance 5 days of gap between collections and payments. Inventory turnover is 95 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 438 days of revenue, i.e. 130.7 M€ to permanently finance. Over 2014-2024, WCR increased by +204%, 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

130 725 148 €

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

60 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

55 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

95 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

438 j

WCR and payment terms evolution
AALBERTS HFC COMAP SA

Positioning of AALBERTS HFC COMAP SA in its sector

Comparison with sector Fabrication d'autres articles de robinetterie

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (37 transactions). This range of 6 135 261€ to 20 190 462€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
6135k€ 12843k€ 20190k€
12 843 110 € Range: 6 135 261€ - 20 190 462€
NAF 4 all-time Aggregated at NAF sub-class level
How is this estimate calculated?

This estimate is based on the analysis of 37 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 (Fabrication d'autres articles de robinetterie)

Compare AALBERTS HFC COMAP SA with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d'autres articles de robinetterie

Frequently asked questions about AALBERTS HFC COMAP SA

What is the revenue of AALBERTS HFC COMAP SA ?

The revenue of AALBERTS HFC COMAP SA in 2024 is 107.3 M€.

Is AALBERTS HFC COMAP SA profitable?

AALBERTS HFC COMAP SA recorded a net loss in 2024.

Where is the headquarters of AALBERTS HFC COMAP SA ?

The headquarters of AALBERTS HFC COMAP SA is located in VILLEURBANNE (69100), in the department Rhone.

Where to find the tax return of AALBERTS HFC COMAP SA ?

The tax return of AALBERTS HFC COMAP SA 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 AALBERTS HFC COMAP SA operate?

AALBERTS HFC COMAP SA operates in the sector Fabrication d'autres articles de robinetterie (NAF code 28.14Z). See the 'Sector positioning' section above to compare the company with its competitors.