CFJ INVEST MARBRERIE SUD OUEST : revenue, balance sheet and financial ratios

CFJ INVEST MARBRERIE SUD OUEST is a French company founded 21 years ago, specialized in the sector Autres commerces de détail spécialisés divers. Based in TOURNEFEUILLE (31170), this company of category PME shows in 2024 a revenue of 186 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 - CFJ INVEST MARBRERIE SUD OUEST (SIREN 482470093)
Indicator 2024 2021 2019 2018 2017 2016
Revenue 186 024 € 335 462 € N/C N/C N/C N/C
Net income 18 148 € 52 173 € 28 469 € 31 613 € -1 069 € -1 052 €
EBITDA 24 576 € 67 974 € -871 € -1 345 € -1 069 € -1 052 €
Net margin 9.8% 15.6% N/C N/C N/C N/C

Revenue and income statement

In 2024, CFJ INVEST MARBRERIE SUD OUEST achieves revenue of 186 k€. Revenue is declining over the period 2021-2024 (CAGR: -17.8%). Significant drop of -45% vs 2021. After deducting consumption (49 k€), gross margin stands at 137 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 25 k€, representing 13.2% of revenue. Warning negative scissor effect: despite revenue change (-45%), EBITDA varies by -64%, reducing margin by 7.1 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 18 k€, i.e. 9.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

186 024 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

136 994 €

EBITDA (2024) ?
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

24 576 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

20 583 €

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

18 148 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

13.2%

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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 1%. 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 92%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 11.4% 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 (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

1.44%

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

91.562%

Cash flow / Revenue (2024) ?
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

11.436%

Repayment capacity (2024) ?
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

0.16

Solvency indicators evolution
CFJ INVEST MARBRERIE SUD OUEST

Sector positioning

Debt ratio
1.44 2024
2019
2021
2024
Q1: 0.03
Med: 14.44
Q3: 63.29
Good -10 pts over 3 years

In 2024, the debt ratio of CFJ INVEST MARBRERIE SUD ... (1.44) 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
91.56% 2024
2019
2021
2024
Q1: 4.11%
Med: 30.16%
Q3: 59.21%
Excellent

In 2024, the financial autonomy of CFJ INVEST MARBRERIE SUD ... (91.6%) 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
0.16 years 2024
2019
2021
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.8 years
Average

In 2024, the repayment capacity of CFJ INVEST MARBRERIE SUD ... (0.16) 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 0.00. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement. The interest coverage ratio (= EBIT / Interest expenses) is 0.5x. Danger: operating income does not cover interest charges, unsustainable situation.

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

0.0

Interest coverage (2024) ?
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

0.464

Liquidity indicators evolution
CFJ INVEST MARBRERIE SUD OUEST

Sector positioning

Liquidity ratio
0.0 2024
2019
2021
2024
Q1: 128.25
Med: 221.87
Q3: 403.52
Watch -17 pts over 3 years

In 2024, the liquidity ratio of CFJ INVEST MARBRERIE SUD ... (0.00) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
0.46x 2024
2019
2021
2024
Q1: 0.0x
Med: 0.0x
Q3: 2.7x
Good +29 pts over 3 years

In 2024, the interest coverage of CFJ INVEST MARBRERIE SUD ... (0.5x) 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: 12 days. Favorable situation: supplier credit is longer than customer credit by 12 days. WCR is negative (-28 days): operations structurally generate cash.

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

-14 274 €

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

12 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 in days of revenue (2024) ?
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

-28 j

WCR and payment terms evolution
CFJ INVEST MARBRERIE SUD OUEST

Positioning of CFJ INVEST MARBRERIE SUD OUEST in its sector

Comparison with sector Autres commerces de détail spécialisés divers

Valuation estimate

Based on 117 transactions of similar company sales in 2024, the value of CFJ INVEST MARBRERIE SUD OUEST is estimated at 87 197 € (range 54 603€ - 163 387€). With an EBITDA of 24 576€, the sector multiple of 4.0x is applied. The price/revenue ratio is 0.53x (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 2024
117 transactions
54k€ 87k€ 163k€
87 197 € Range: 54 603€ - 163 387€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
24 576 € × 4.0x
Estimation 97 614 €
67 352€ - 184 039€
Revenue Multiple 30%
186 024 € × 0.53x
Estimation 98 490 €
55 869€ - 146 451€
Net Income Multiple 20%
18 148 € × 2.4x
Estimation 44 218 €
20 831€ - 137 164€

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 (Autres commerces de détail spécialisés divers)

Compare CFJ INVEST MARBRERIE SUD OUEST with other companies in the same sector:

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

Frequently asked questions about CFJ INVEST MARBRERIE SUD OUEST

What is the revenue of CFJ INVEST MARBRERIE SUD OUEST ?

The revenue of CFJ INVEST MARBRERIE SUD OUEST in 2024 is 186 k€.

Is CFJ INVEST MARBRERIE SUD OUEST profitable?

Yes, CFJ INVEST MARBRERIE SUD OUEST generated a net profit of 18 k€ in 2024.

Where is the headquarters of CFJ INVEST MARBRERIE SUD OUEST ?

The headquarters of CFJ INVEST MARBRERIE SUD OUEST is located in TOURNEFEUILLE (31170), in the department Haute-Garonne.

Where to find the tax return of CFJ INVEST MARBRERIE SUD OUEST ?

The tax return of CFJ INVEST MARBRERIE SUD OUEST 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 CFJ INVEST MARBRERIE SUD OUEST operate?

CFJ INVEST MARBRERIE SUD OUEST 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.