Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

AU COLLECTIONNEUR FRANC-COMTOIS : revenue, balance sheet and financial ratios

AU COLLECTIONNEUR FRANC-COMTOIS is a French company founded 15 years ago, specialized in the sector Autres commerces de détail spécialisés divers. Based in COUSANCE (39190), this company of category PME shows in 2016 a revenue of 133 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 - AU COLLECTIONNEUR FRANC-COMTOIS (SIREN 524176302)
Indicator 2016
Revenue 132 839 €
Net income 154 €
EBITDA 1 623 €
Net margin 0.1%

Revenue and income statement

In 2016, AU COLLECTIONNEUR FRANC-COMTOIS achieves revenue of 133 k€. After deducting consumption (99 k€), gross margin stands at 34 k€, i.e. a rate of 26%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2 k€, representing 1.2% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 154 €, i.e. 0.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2016) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

132 839 €

Gross margin (2016) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

34 235 €

EBITDA (2016) ?
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

1 623 €

EBIT (2016) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-1 628 €

Net income (2016) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

154 €

EBITDA margin (2016) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

1.2%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 19%. 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 15%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2016) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

18.912%

Financial autonomy (2016) ?
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

14.938%

Cash flow / Revenue (2016) ?
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

2.564%

Repayment capacity (2016) ?
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

1.116

Asset age ratio (2016) ?
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

57.8%

Solvency indicators evolution
AU COLLECTIONNEUR FRANC-COMTOIS

Sector positioning

Debt ratio
18.91 2016
2016
Q1: 0.0
Med: 17.19
Q3: 114.4
Average

In 2016, the debt ratio of AU COLLECTIONNEUR FRANC-C... (18.91) 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
14.94% 2016
2016
Q1: 5.42%
Med: 29.45%
Q3: 58.54%
Average

In 2016, the financial autonomy of AU COLLECTIONNEUR FRANC-C... (14.9%) 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
1.12 years 2016
2016
Q1: 0.0 years
Med: 0.0 years
Q3: 1.61 years
Average

In 2016, the repayment capacity of AU COLLECTIONNEUR FRANC-C... (1.12) 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 109.47. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2016) ?
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

109.468

Interest coverage (2016) ?
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
AU COLLECTIONNEUR FRANC-COMTOIS

Sector positioning

Liquidity ratio
109.47 2016
2016
Q1: 89.57
Med: 160.47
Q3: 288.35
Average

In 2016, the liquidity ratio of AU COLLECTIONNEUR FRANC-C... (109.47) 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.

Interest coverage
0.0x 2016
2016
Q1: 0.0x
Med: 0.0x
Q3: 3.58x
Average

In 2016, the interest coverage of AU COLLECTIONNEUR FRANC-C... (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: 44 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 352 days. Excellent situation: suppliers finance 308 days of the operating cycle (retail model). Inventory turnover is 124 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. WCR is negative (-135 days): operations structurally generate cash.

Operating WCR (2016) ?
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

-49 704 €

Customer credit (2016) ?
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

44 j

Supplier credit (2016) ?
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

352 j

Inventory turnover (2016) ?
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

124 j

WCR in days of revenue (2016) ?
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

-135 j

WCR and payment terms evolution
AU COLLECTIONNEUR FRANC-COMTOIS

Positioning of AU COLLECTIONNEUR FRANC-COMTOIS in its sector

Comparison with sector Autres commerces de détail spécialisés divers

Valuation estimate

Based on 994 transactions of similar company sales (all years), the value of AU COLLECTIONNEUR FRANC-COMTOIS is estimated at 20 959 € (range 10 501€ - 35 934€). With an EBITDA of 1 623€, the sector multiple of 3.7x is applied. The price/revenue ratio is 0.45x (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.

Estimated enterprise value 2016
994 transactions
10k€ 20k€ 35k€
20 959 € Range: 10 501€ - 35 934€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 623 € × 3.7x
Estimation 6 038 €
2 729€ - 11 381€
Revenue Multiple 30%
132 839 € × 0.45x
Estimation 59 359 €
30 294€ - 99 879€
Net Income Multiple 20%
154 € × 4.3x
Estimation 664 €
244€ - 1 399€
How is this estimate calculated?

This estimate is based on the analysis of 994 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 AU COLLECTIONNEUR FRANC-COMTOIS with other companies in the same sector:

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

Frequently asked questions about AU COLLECTIONNEUR FRANC-COMTOIS

What is the revenue of AU COLLECTIONNEUR FRANC-COMTOIS ?

The revenue of AU COLLECTIONNEUR FRANC-COMTOIS in 2016 is 133 k€.

Is AU COLLECTIONNEUR FRANC-COMTOIS profitable?

Yes, AU COLLECTIONNEUR FRANC-COMTOIS generated a net profit of 154€ in 2016.

Where is the headquarters of AU COLLECTIONNEUR FRANC-COMTOIS ?

The headquarters of AU COLLECTIONNEUR FRANC-COMTOIS is located in COUSANCE (39190), in the department Jura.

Where to find the tax return of AU COLLECTIONNEUR FRANC-COMTOIS ?

The tax return of AU COLLECTIONNEUR FRANC-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 AU COLLECTIONNEUR FRANC-COMTOIS operate?

AU COLLECTIONNEUR FRANC-COMTOIS 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.