ACHAT VENTE ARTISANAT CODDRETTO ET COMPAGNIE : revenue, balance sheet and financial ratios

ACHAT VENTE ARTISANAT CODDRETTO ET COMPAGNIE is a French company founded 17 years ago, specialized in the sector Autres commerces de détail spécialisés divers. Based in DRAGUIGNAN (83300), this company of category PME shows in 2020 a revenue of 64 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

Financial history - ACHAT VENTE ARTISANAT CODDRETTO ET COMPAGNIE (SIREN 510943962)
Indicator 2020 2019 2016 2015
Revenue 64 275 € 71 619 € 63 419 € 64 615 €
Net income 14 563 € 220 € 7 738 € -3 357 €
EBITDA 11 190 € -3 122 € 10 817 € -504 €
Net margin 22.7% 0.3% 12.2% -5.2%

Revenue and income statement

In 2020, ACHAT VENTE ARTISANAT CODDRETTO ET COMPAGNIE achieves revenue of 64 k€. Activity remains stable over the period (CAGR: -0.1%). Significant drop of -10% vs 2019. After deducting consumption (17 k€), gross margin stands at 48 k€, i.e. a rate of 74%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 11 k€, representing 17.4% of revenue. Positive scissor effect: EBITDA margin improves by +21.8 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 15 k€, i.e. 22.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

64 275 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

47 583 €

EBITDA (2020) ?
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

11 190 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

15 691 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

14 563 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

15.3%

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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 22%. 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 14%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 22.8% 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 (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

22.364%

Financial autonomy (2020) ?
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

14.356%

Cash flow / Revenue (2020) ?
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

22.774%

Repayment capacity (2020) ?
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

0.888

Asset age ratio (2020) ?
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

1.1%

Solvency indicators evolution
ACHAT VENTE ARTISANAT CODDRETTO ET COMPAGNIE

Sector positioning

Debt ratio
22.36 2020
2016
2019
2020
Q1: 0.0
Med: 32.07
Q3: 125.07
Good -19 pts over 3 years

In 2020, the debt ratio of ACHAT VENTE ARTISANAT COD... (22.36) 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
14.36% 2020
2016
2019
2020
Q1: 7.94%
Med: 32.28%
Q3: 57.8%
Average -16 pts over 3 years

In 2020, the financial autonomy of ACHAT VENTE ARTISANAT COD... (14.4%) 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
0.89 years 2020
2016
2019
2020
Q1: 0.0 years
Med: 0.0 years
Q3: 2.04 years
Average +10 pts over 3 years

In 2020, the repayment capacity of ACHAT VENTE ARTISANAT COD... (0.89) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 291.99. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2020) ?
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

291.989

Interest coverage (2020) ?
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
ACHAT VENTE ARTISANAT CODDRETTO ET COMPAGNIE

Sector positioning

Liquidity ratio
291.99 2020
2016
2019
2020
Q1: 111.2
Med: 204.58
Q3: 368.13
Good +38 pts over 3 years

In 2020, the liquidity ratio of ACHAT VENTE ARTISANAT COD... (291.99) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
0.0x 2020
2016
2019
2020
Q1: 0.0x
Med: 0.0x
Q3: 1.35x
Average -33 pts over 3 years

In 2020, the interest coverage of ACHAT VENTE ARTISANAT COD... (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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 35 days. Excellent situation: suppliers finance 35 days of the operating cycle (retail model). Inventory turnover is 110 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 40 days of revenue, i.e. 7 k€ to permanently finance. Over 2015-2020, WCR increased by +136%, requiring additional financing.

Operating WCR (2020) ?
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

7 215 €

Customer credit (2020) ?
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

0 j

Supplier credit (2020) ?
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

35 j

Inventory turnover (2020) ?
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

110 j

WCR in days of revenue (2020) ?
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

40 j

WCR and payment terms evolution
ACHAT VENTE ARTISANAT CODDRETTO ET COMPAGNIE

Positioning of ACHAT VENTE ARTISANAT CODDRETTO ET COMPAGNIE in its sector

Comparison with sector Autres commerces de détail spécialisés divers

Valuation estimate

Based on 84 transactions of similar company sales in 2020, the value of ACHAT VENTE ARTISANAT CODDRETTO ET COMPAGNIE is estimated at 35 585 € (range 18 268€ - 67 584€). With an EBITDA of 11 190€, the sector multiple of 2.6x is applied. The price/revenue ratio is 0.37x (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 2020
84 tx
18k€ 35k€ 67k€
35 585 € Range: 18 268€ - 67 584€
NAF 5 année 2020

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
11 190 € × 2.6x
Estimation 28 604 €
16 078€ - 62 571€
Revenue Multiple 30%
64 275 € × 0.37x
Estimation 23 516 €
11 545€ - 46 441€
Net Income Multiple 20%
14 563 € × 4.9x
Estimation 71 145 €
33 832€ - 111 830€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 84 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 spécialisés divers)

Compare ACHAT VENTE ARTISANAT CODDRETTO ET COMPAGNIE with other companies in the same sector:

Voir toutes les statistiques du secteur Autres commerces de détail spécialisés divers

Frequently asked questions about ACHAT VENTE ARTISANAT CODDRETTO ET COMPAGNIE

What is the revenue of ACHAT VENTE ARTISANAT CODDRETTO ET COMPAGNIE ?

The revenue of ACHAT VENTE ARTISANAT CODDRETTO ET COMPAGNIE in 2020 is 64 k€.

Is ACHAT VENTE ARTISANAT CODDRETTO ET COMPAGNIE profitable?

Yes, ACHAT VENTE ARTISANAT CODDRETTO ET COMPAGNIE generated a net profit of 15 k€ in 2020.

Where is the headquarters of ACHAT VENTE ARTISANAT CODDRETTO ET COMPAGNIE ?

The headquarters of ACHAT VENTE ARTISANAT CODDRETTO ET COMPAGNIE is located in DRAGUIGNAN (83300), in the department Var.

Where to find the tax return of ACHAT VENTE ARTISANAT CODDRETTO ET COMPAGNIE ?

The tax return of ACHAT VENTE ARTISANAT CODDRETTO ET COMPAGNIE 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 ACHAT VENTE ARTISANAT CODDRETTO ET COMPAGNIE operate?

ACHAT VENTE ARTISANAT CODDRETTO ET COMPAGNIE operates in the sector Autres commerces de détail spécialisés divers (NAF code 47.78C). See the 'Sector positioning' section above to compare the company with its competitors.