CAEN - COUVRECHEF M2 : revenue, balance sheet and financial ratios

CAEN - COUVRECHEF M2 is a French company founded 11 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in MONT-SAINT-AIGNAN (76130), this company of category PME shows in 2023 a revenue of 150 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - CAEN - COUVRECHEF M2 (SIREN 811283837)
Indicator 2023 2022 2020 2019 2017 2016
Revenue 149 728 € 141 990 € 138 318 € 136 058 € 133 137 € 131 350 €
Net income 40 634 € 32 511 € 38 328 € 21 874 € 4 235 € 6 355 €
EBITDA 118 214 € 112 194 € 109 686 € 104 927 € 90 669 € 91 306 €
Net margin 27.1% 22.9% 27.7% 16.1% 3.2% 4.8%

Revenue and income statement

In 2023, CAEN - COUVRECHEF M2 achieves revenue of 150 k€. Revenue is growing positively over 6 years (CAGR: +1.9%). Vs 2022: +5%. After deducting consumption (0 €), gross margin stands at 150 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 118 k€, representing 79.0% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 41 k€, i.e. 27.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

149 728 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

149 728 €

EBITDA (2023) ?
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

118 214 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

56 854 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

40 634 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

79.0%

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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 1052%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 8%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 5.4 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 68.1% 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 (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

1051.511%

Financial autonomy (2023) ?
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

8.128%

Cash flow / Revenue (2023) ?
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

68.12%

Repayment capacity (2023) ?
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

5.368

Asset age ratio (2023) ?
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

48.5%

Solvency indicators evolution
CAEN - COUVRECHEF M2

Sector positioning

Debt ratio
1051.51 2023
2020
2022
2023
Q1: -24.56
Med: 7.75
Q3: 165.49
Average

In 2023, the debt ratio of CAEN - COUVRECHEF M2 (1051.51) 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
8.13% 2023
2020
2022
2023
Q1: 0.43%
Med: 30.89%
Q3: 76.14%
Average +6 pts over 3 years

In 2023, the financial autonomy of CAEN - COUVRECHEF M2 (8.1%) 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
5.37 years 2023
2020
2022
2023
Q1: -0.3 years
Med: 0.44 years
Q3: 10.33 years
Average -7 pts over 3 years

In 2023, the repayment capacity of CAEN - COUVRECHEF M2 (5.37) 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 330.08. 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 11.2x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2023) ?
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

330.083

Interest coverage (2023) ?
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

11.192

Liquidity indicators evolution
CAEN - COUVRECHEF M2

Sector positioning

Liquidity ratio
330.08 2023
2020
2022
2023
Q1: 95.06
Med: 298.09
Q3: 1218.26
Good

In 2023, the liquidity ratio of CAEN - COUVRECHEF M2 (330.08) 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
11.19x 2023
2020
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 16.98x
Good

In 2023, the interest coverage of CAEN - COUVRECHEF M2 (11.2x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 20 days. Favorable situation: supplier credit is longer than customer credit by 20 days. Overall, WCR represents 115 days of revenue, i.e. 48 k€ to permanently finance. Over 2016-2023, WCR increased by +14840%, requiring additional financing.

Operating WCR (2023) ?
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

47 882 €

Customer credit (2023) ?
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 (2023) ?
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

20 j

Inventory turnover (2023) ?
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 in days of revenue (2023) ?
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

115 j

WCR and payment terms evolution
CAEN - COUVRECHEF M2

Positioning of CAEN - COUVRECHEF M2 in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 215 transactions of similar company sales in 2023, the value of CAEN - COUVRECHEF M2 is estimated at 373 636 € (range 104 620€ - 631 127€). With an EBITDA of 118 214€, the sector multiple of 5.2x is applied. The price/revenue ratio is 0.51x (in line with sector norms). 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 2023
215 transactions
104k€ 373k€ 631k€
373 636 € Range: 104 620€ - 631 127€
NAF 5 année 2023

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
118 214 € × 5.2x
Estimation 609 221 €
154 566€ - 978 916€
Revenue Multiple 30%
149 728 € × 0.51x
Estimation 76 454 €
34 813€ - 174 904€
Net Income Multiple 20%
40 634 € × 5.7x
Estimation 230 450 €
84 470€ - 445 993€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 215 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 (Location de terrains et d'autres biens immobiliers)

Compare CAEN - COUVRECHEF M2 with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about CAEN - COUVRECHEF M2

What is the revenue of CAEN - COUVRECHEF M2 ?

The revenue of CAEN - COUVRECHEF M2 in 2023 is 150 k€.

Is CAEN - COUVRECHEF M2 profitable?

Yes, CAEN - COUVRECHEF M2 generated a net profit of 41 k€ in 2023.

Where is the headquarters of CAEN - COUVRECHEF M2 ?

The headquarters of CAEN - COUVRECHEF M2 is located in MONT-SAINT-AIGNAN (76130), in the department Seine-Maritime.

Where to find the tax return of CAEN - COUVRECHEF M2 ?

The tax return of CAEN - COUVRECHEF M2 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 CAEN - COUVRECHEF M2 operate?

CAEN - COUVRECHEF M2 operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.