COFIMA (COMPAGNIE FINANCIERE ET DE MANAGEMENT) : revenue, balance sheet and financial ratios

COFIMA (COMPAGNIE FINANCIERE ET DE MANAGEMENT) is a French company founded 26 years ago, specialized in the sector Activités des sociétés holding. Based in SARROLA-CARCOPINO (20167), this company of category PME shows in 2024 a revenue of 606 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 - COFIMA (COMPAGNIE FINANCIERE ET DE MANAGEMENT) (SIREN 434375887)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 606 327 € 664 514 € 674 535 € 606 600 € 451 409 € 497 883 € 403 253 € 380 929 €
Net income 732 493 € 618 625 € 571 589 € 501 078 € 269 680 € 225 265 € 158 014 € 133 109 €
EBITDA -251 354 € -90 083 € 28 564 € 44 567 € 31 052 € 39 098 € -37 920 € 36 100 €
Net margin 120.8% 93.1% 84.7% 82.6% 59.7% 45.2% 39.2% 34.9%

Revenue and income statement

In 2024, COFIMA (COMPAGNIE FINANCIERE ET DE MANAGEMENT) achieves revenue of 606 k€. Over the period 2017-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +6.9%. Slight decline of -9% vs 2023. After deducting consumption (0 €), gross margin stands at 606 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 -251 k€, representing -41.5% of revenue. Warning negative scissor effect: despite revenue change (-9%), EBITDA varies by -179%, reducing margin by 27.9 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 732 k€, i.e. 120.8% 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

606 327 €

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

606 327 €

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

-251 354 €

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

-87 439 €

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

732 493 €

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

-41.5%

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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 49%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 66%. 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 5.1 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 86.0% 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

48.639%

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

66.088%

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

86.047%

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

5.142

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

72.0%

Solvency indicators evolution
COFIMA (COMPAGNIE FINANCIERE ET DE MANAGEMENT)

Sector positioning

Debt ratio
48.64 2024
2022
2023
2024
Q1: 0.01
Med: 8.77
Q3: 62.6
Average

In 2024, the debt ratio of COFIMA (COMPAGNIE FINANCI... (48.64) 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
66.09% 2024
2022
2023
2024
Q1: 15.71%
Med: 62.26%
Q3: 91.3%
Good

In 2024, the financial autonomy of COFIMA (COMPAGNIE FINANCI... (66.1%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
5.14 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.09 years
Q3: 3.07 years
Average

In 2024, the repayment capacity of COFIMA (COMPAGNIE FINANCI... (5.14) 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 3091.03. 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

3091.029

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

-24.857

Liquidity indicators evolution
COFIMA (COMPAGNIE FINANCIERE ET DE MANAGEMENT)

Sector positioning

Liquidity ratio
3091.03 2024
2022
2023
2024
Q1: 138.65
Med: 681.09
Q3: 3914.52
Good

In 2024, the liquidity ratio of COFIMA (COMPAGNIE FINANCI... (3091.03) 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
-24.86x 2024
2022
2023
2024
Q1: -74.77x
Med: 0.0x
Q3: 0.0x
Average -33 pts over 3 years

In 2024, the interest coverage of COFIMA (COMPAGNIE FINANCI... (-24.9x) 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: 57 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 41 days. The company must finance 16 days of gap between collections and payments. Overall, WCR represents 196 days of revenue, i.e. 330 k€ to permanently finance. Notable WCR improvement over the period (-27%), freeing up 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

329 708 €

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

57 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

41 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

196 j

WCR and payment terms evolution
COFIMA (COMPAGNIE FINANCIERE ET DE MANAGEMENT)

Positioning of COFIMA (COMPAGNIE FINANCIERE ET DE MANAGEMENT) in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Based on 54 transactions of similar company sales in 2024, the value of COFIMA (COMPAGNIE FINANCIERE ET DE MANAGEMENT) is estimated at 641 957 € (range 406 076€ - 2 442 873€). The price/revenue ratio is 0.59x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
54 tx
406k€ 641k€ 2442k€
641 957 € Range: 406 076€ - 2 442 873€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
606 327 € × 0.59x
Estimation 356 988 €
222 092€ - 424 392€
Net Income Multiple 20%
732 493 € × 1.5x
Estimation 1 069 412 €
682 053€ - 5 470 596€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 54 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 (Activités des sociétés holding)

Compare COFIMA (COMPAGNIE FINANCIERE ET DE MANAGEMENT) with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about COFIMA (COMPAGNIE FINANCIERE ET DE MANAGEMENT)

What is the revenue of COFIMA (COMPAGNIE FINANCIERE ET DE MANAGEMENT) ?

The revenue of COFIMA (COMPAGNIE FINANCIERE ET DE MANAGEMENT) in 2024 is 606 k€.

Is COFIMA (COMPAGNIE FINANCIERE ET DE MANAGEMENT) profitable?

Yes, COFIMA (COMPAGNIE FINANCIERE ET DE MANAGEMENT) generated a net profit of 732 k€ in 2024.

Where is the headquarters of COFIMA (COMPAGNIE FINANCIERE ET DE MANAGEMENT) ?

The headquarters of COFIMA (COMPAGNIE FINANCIERE ET DE MANAGEMENT) is located in SARROLA-CARCOPINO (20167).

Where to find the tax return of COFIMA (COMPAGNIE FINANCIERE ET DE MANAGEMENT) ?

The tax return of COFIMA (COMPAGNIE FINANCIERE ET DE MANAGEMENT) 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 COFIMA (COMPAGNIE FINANCIERE ET DE MANAGEMENT) operate?

COFIMA (COMPAGNIE FINANCIERE ET DE MANAGEMENT) operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.