CITYA HOREAU COUFFON : revenue, balance sheet and financial ratios

CITYA HOREAU COUFFON is a French company founded 30 years ago, specialized in the sector Administration d'immeubles et autres biens immobiliers. Based in LE MANS (72000), this company of category ETI shows in 2024 a revenue of 3.0 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - CITYA HOREAU COUFFON (SIREN 402311286)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 2 959 495 € 2 610 201 € 2 516 435 € 2 636 018 € 2 352 598 € 2 497 566 € 2 183 125 € 2 270 532 € 2 163 509 €
Net income 477 237 € 488 797 € 348 748 € 528 006 € 451 213 € 491 152 € 359 946 € 422 719 € 377 932 €
EBITDA 675 290 € 634 357 € 488 583 € 726 361 € 638 803 € 706 979 € 374 459 € 502 219 € 529 481 €
Net margin 16.1% 18.7% 13.9% 20.0% 19.2% 19.7% 16.5% 18.6% 17.5%

Revenue and income statement

In 2024, CITYA HOREAU COUFFON achieves revenue of 3.0 M€. Revenue is growing positively over 9 years (CAGR: +4.0%). Vs 2023, growth of +13% (2.6 M€ -> 3.0 M€). After deducting consumption (0 €), gross margin stands at 3.0 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 675 k€, representing 22.8% 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 477 k€, i.e. 16.1% 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

2 959 495 €

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

2 959 495 €

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

675 290 €

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

621 636 €

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

477 237 €

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

22.8%

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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 120%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 5%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 17.6% 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

119.578%

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

5.358%

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

17.627%

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

1.328

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

25.9%

Solvency indicators evolution
CITYA HOREAU COUFFON

Sector positioning

Debt ratio
119.58 2024
2022
2023
2024
Q1: 0.0
Med: 10.09
Q3: 67.7
Average +50 pts over 3 years

In 2024, the debt ratio of CITYA HOREAU COUFFON (119.58) 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
5.36% 2024
2022
2023
2024
Q1: 3.13%
Med: 14.35%
Q3: 43.65%
Average

In 2024, the financial autonomy of CITYA HOREAU COUFFON (5.4%) 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
1.33 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.18 years
Q3: 4.28 years
Average +32 pts over 3 years

In 2024, the repayment capacity of CITYA HOREAU COUFFON (1.33) 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 103.14. 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 4.5x. Financial charges are adequately covered by operations.

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

103.139

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

4.473

Liquidity indicators evolution
CITYA HOREAU COUFFON

Sector positioning

Liquidity ratio
103.14 2024
2022
2023
2024
Q1: 100.01
Med: 116.53
Q3: 409.53
Average

In 2024, the liquidity ratio of CITYA HOREAU COUFFON (103.14) 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
4.47x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 7.73x
Good +40 pts over 3 years

In 2024, the interest coverage of CITYA HOREAU COUFFON (4.5x) 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: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 22 days. Favorable situation: supplier credit is longer than customer credit by 21 days. WCR is negative (-155 days): operations structurally generate cash. Over 2016-2024, WCR increased by +72%, requiring additional financing.

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

-1 276 489 €

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

1 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

22 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

-155 j

WCR and payment terms evolution
CITYA HOREAU COUFFON

Positioning of CITYA HOREAU COUFFON in its sector

Comparison with sector Administration d'immeubles et autres biens immobiliers

Valuation estimate

Based on 277 transactions of similar company sales (all years), the value of CITYA HOREAU COUFFON is estimated at 914 146 € (range 325 792€ - 2 559 572€). With an EBITDA of 675 290€, the sector multiple of 1.3x is applied. The price/revenue ratio is 0.29x (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 2024
277 transactions
325k€ 914k€ 2559k€
914 146 € Range: 325 792€ - 2 559 572€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
675 290 € × 1.3x
Estimation 895 617 €
311 621€ - 2 702 188€
Revenue Multiple 30%
2 959 495 € × 0.29x
Estimation 844 507 €
407 055€ - 1 842 382€
Net Income Multiple 20%
477 237 € × 2.2x
Estimation 1 064 930 €
239 325€ - 3 278 820€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 277 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 (Administration d'immeubles et autres biens immobiliers)

Compare CITYA HOREAU COUFFON with other companies in the same sector:

Voir toutes les statistiques du secteur Administration d'immeubles et autres biens immobiliers

Frequently asked questions about CITYA HOREAU COUFFON

What is the revenue of CITYA HOREAU COUFFON ?

The revenue of CITYA HOREAU COUFFON in 2024 is 3.0 M€.

Is CITYA HOREAU COUFFON profitable?

Yes, CITYA HOREAU COUFFON generated a net profit of 477 k€ in 2024.

Where is the headquarters of CITYA HOREAU COUFFON ?

The headquarters of CITYA HOREAU COUFFON is located in LE MANS (72000), in the department Sarthe.

Where to find the tax return of CITYA HOREAU COUFFON ?

The tax return of CITYA HOREAU COUFFON 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 CITYA HOREAU COUFFON operate?

CITYA HOREAU COUFFON operates in the sector Administration d'immeubles et autres biens immobiliers (NAF code 68.32A). See the 'Sector positioning' section above to compare the company with its competitors.