C.F.C. COMBUSTIBLES COURVOISIER : revenue, balance sheet and financial ratios

C.F.C. COMBUSTIBLES COURVOISIER is a French company founded 25 years ago, specialized in the sector Commerces de détail de charbons et combustibles. Based in VIEUX-CHARMONT (25600), this company of category PME shows in 2021 a revenue of 4.6 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 - C.F.C. COMBUSTIBLES COURVOISIER (SIREN 432584639)
Indicator 2024 2023 2021 2019 2018 2017 2016
Revenue N/C N/C 4 604 185 € N/C 5 653 559 € 5 547 174 € 4 723 719 €
Net income 1 973 € 83 179 € 77 743 € 215 446 € 147 849 € 107 568 € 32 120 €
EBITDA N/C N/C -25 012 € N/C 55 822 € -102 022 € 103 370 €
Net margin N/C N/C 1.7% N/C 2.6% 1.9% 0.7%

Revenue and income statement

In 2024, C.F.C. COMBUSTIBLES COURVOISIER generates positive net income of 2 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 32 k€ -> 2 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

1 973 €

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Chart evolution

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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 64%. 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

17.409%

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

64.106%

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

9.2%

Solvency indicators evolution
C.F.C. COMBUSTIBLES COURVOISIER

Sector positioning

Debt ratio
17.41 2024
2021
2023
2024
Q1: 6.16
Med: 21.72
Q3: 62.74
Good -5 pts over 3 years

In 2024, the debt ratio of C.F.C. COMBUSTIBLES COURV... (17.41) 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
64.11% 2024
2021
2023
2024
Q1: 28.41%
Med: 45.6%
Q3: 59.58%
Excellent

In 2024, the financial autonomy of C.F.C. COMBUSTIBLES COURV... (64.1%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
3.88 years 2021
2021
Q1: 0.0 years
Med: 0.88 years
Q3: 2.89 years
Watch

In 2021, the repayment capacity of C.F.C. COMBUSTIBLES COURV... (3.88) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 308.98. 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

308.982

Liquidity indicators evolution
C.F.C. COMBUSTIBLES COURVOISIER

Sector positioning

Liquidity ratio
308.98 2024
2021
2023
2024
Q1: 148.68
Med: 206.0
Q3: 307.91
Excellent

In 2024, the liquidity ratio of C.F.C. COMBUSTIBLES COURV... (308.98) 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
-18.24x 2021
2021
Q1: 0.0x
Med: 0.66x
Q3: 2.88x
Watch

In 2021, the interest coverage of C.F.C. COMBUSTIBLES COURV... (-18.2x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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
C.F.C. COMBUSTIBLES COURVOISIER

Positioning of C.F.C. COMBUSTIBLES COURVOISIER in its sector

Comparison with sector Commerces de détail de charbons et combustibles

Valuation estimate

Based on 117 transactions of similar company sales in 2024, the value of C.F.C. COMBUSTIBLES COURVOISIER is estimated at 4 807 € (range 2 264€ - 14 912€). 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 2024
117 transactions
2k€ 4k€ 14k€
4 807 € Range: 2 264€ - 14 912€
NAF 5 année 2024

Valuation method used

Net Income Multiple
1 973 € × 2.4x = 4 807 €
Range: 2 265€ - 14 912€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 117 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 (Commerces de détail de charbons et combustibles)

Compare C.F.C. COMBUSTIBLES COURVOISIER with other companies in the same sector:

Voir toutes les statistiques du secteur Commerces de détail de charbons et combustibles

Frequently asked questions about C.F.C. COMBUSTIBLES COURVOISIER

What is the revenue of C.F.C. COMBUSTIBLES COURVOISIER ?

The revenue of C.F.C. COMBUSTIBLES COURVOISIER in 2021 is 4.6 M€.

Is C.F.C. COMBUSTIBLES COURVOISIER profitable?

Yes, C.F.C. COMBUSTIBLES COURVOISIER generated a net profit of 2 k€ in 2024.

Where is the headquarters of C.F.C. COMBUSTIBLES COURVOISIER ?

The headquarters of C.F.C. COMBUSTIBLES COURVOISIER is located in VIEUX-CHARMONT (25600), in the department Doubs.

Where to find the tax return of C.F.C. COMBUSTIBLES COURVOISIER ?

The tax return of C.F.C. COMBUSTIBLES COURVOISIER 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 C.F.C. COMBUSTIBLES COURVOISIER operate?

C.F.C. COMBUSTIBLES COURVOISIER operates in the sector Commerces de détail de charbons et combustibles (NAF code 47.78B). See the 'Sector positioning' section above to compare the company with its competitors.