ACIERS COMTOIS : revenue, balance sheet and financial ratios

ACIERS COMTOIS is a French company founded 19 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de minerais et métaux. Based in AUDINCOURT (25400), this company of category PME shows in 2021 a revenue of 3.6 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 - ACIERS COMTOIS (SIREN 491883591)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C 3 578 048 € 2 860 628 € 3 136 793 € 3 233 801 € 2 946 269 € N/C
Net income 27 131 € 448 441 € 548 390 € 328 868 € 167 267 € 122 606 € 117 707 € 66 794 € 80 060 €
EBITDA N/C N/C N/C 437 173 € 214 043 € 183 647 € 182 122 € 97 495 € N/C
Net margin N/C N/C N/C 9.2% 5.8% 3.9% 3.6% 2.3% N/C

Revenue and income statement

In 2024, ACIERS COMTOIS generates positive net income of 27 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 80 k€ -> 27 k€.

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

27 131 €

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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 17%. 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 53%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

17.281%

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

53.016%

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

49.6%

Solvency indicators evolution
ACIERS COMTOIS

Sector positioning

Debt ratio
17.28 2024
2022
2023
2024
Q1: 0.21
Med: 11.92
Q3: 50.67
Average

In 2024, the debt ratio of ACIERS COMTOIS (17.28) 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
53.02% 2024
2022
2023
2024
Q1: 28.45%
Med: 52.57%
Q3: 71.08%
Good -6 pts over 3 years

In 2024, the financial autonomy of ACIERS COMTOIS (53.0%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 212.50. 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

212.499

Liquidity indicators evolution
ACIERS COMTOIS

Sector positioning

Liquidity ratio
212.5 2024
2022
2023
2024
Q1: 172.14
Med: 274.65
Q3: 436.7
Average -6 pts over 3 years

In 2024, the liquidity ratio of ACIERS COMTOIS (212.50) 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.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

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

0 €

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

0 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

0 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

0 j

WCR and payment terms evolution
ACIERS COMTOIS

Positioning of ACIERS COMTOIS in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de minerais et métaux

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (23 transactions). This range of 9 563€ to 104 300€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
9k€ 54k€ 104k€
54 382 € Range: 9 563€ - 104 300€
NAF 5 all-time

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 23 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 (Commerce de gros (commerce interentreprises) de minerais et métaux)

Compare ACIERS COMTOIS with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de minerais et métaux

Frequently asked questions about ACIERS COMTOIS

What is the revenue of ACIERS COMTOIS ?

The revenue of ACIERS COMTOIS in 2021 is 3.6 M€.

Is ACIERS COMTOIS profitable?

Yes, ACIERS COMTOIS generated a net profit of 27 k€ in 2024.

Where is the headquarters of ACIERS COMTOIS ?

The headquarters of ACIERS COMTOIS is located in AUDINCOURT (25400), in the department Doubs.

Where to find the tax return of ACIERS COMTOIS ?

The tax return of ACIERS COMTOIS 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 ACIERS COMTOIS operate?

ACIERS COMTOIS operates in the sector Commerce de gros (commerce interentreprises) de minerais et métaux (NAF code 46.72Z). See the 'Sector positioning' section above to compare the company with its competitors.