COLVEMAT CENTRE AUVERGNE. : revenue, balance sheet and financial ratios

COLVEMAT CENTRE AUVERGNE. is a French company founded 37 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers. Based in BOURGES (18000), this company of category ETI shows in 2024 a revenue of 4.7 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 - COLVEMAT CENTRE AUVERGNE. (SIREN 350136586)
Indicator 2024 2023 2022 2021 2019 2018 2017 2016
Revenue 4 710 931 € 7 217 069 € 6 863 924 € 5 455 438 € N/C N/C 3 207 872 € 2 471 858 €
Net income -142 767 € 111 295 € 210 402 € 70 743 € 228 326 € 104 833 € 216 992 € 39 539 €
EBITDA -121 680 € 71 513 € 419 255 € 288 050 € N/C N/C 241 868 € 62 728 €
Net margin -3.0% 1.5% 3.1% 1.3% N/C N/C 6.8% 1.6%

Revenue and income statement

In 2024, COLVEMAT CENTRE AUVERGNE. achieves revenue of 4.7 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +8.4%. Significant drop of -35% vs 2023. After deducting consumption (1.7 M€), gross margin stands at 3.0 M€, i.e. a rate of 63%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -122 k€, representing -2.6% of revenue. Warning negative scissor effect: despite revenue change (-35%), EBITDA varies by -270%, reducing margin by 3.6 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -143 k€ (-3.0% of revenue), which will impact equity.

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

4 710 931 €

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

2 984 125 €

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

-121 680 €

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

-264 062 €

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

-142 767 €

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

-2.6%

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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 7%. 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 63%. 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

6.568%

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

63.145%

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

-2.342%

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

-0.85

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

25.4%

Solvency indicators evolution
COLVEMAT CENTRE AUVERGNE.

Sector positioning

Debt ratio
6.57 2024
2022
2023
2024
Q1: 0.04
Med: 9.13
Q3: 39.41
Good -13 pts over 3 years

In 2024, the debt ratio of COLVEMAT CENTRE AUVERGNE. (6.57) 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
63.15% 2024
2022
2023
2024
Q1: 27.43%
Med: 48.79%
Q3: 66.47%
Good +16 pts over 3 years

In 2024, the financial autonomy of COLVEMAT CENTRE AUVERGNE. (63.1%) 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
-0.85 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.04 years
Q3: 1.32 years
Excellent -38 pts over 3 years

In 2024, the repayment capacity of COLVEMAT CENTRE AUVERGNE. (-0.85) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 240.24. 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

240.237

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

-1.883

Liquidity indicators evolution
COLVEMAT CENTRE AUVERGNE.

Sector positioning

Liquidity ratio
240.24 2024
2022
2023
2024
Q1: 169.25
Med: 248.65
Q3: 383.9
Average +10 pts over 3 years

In 2024, the liquidity ratio of COLVEMAT CENTRE AUVERGNE. (240.24) 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
-1.88x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.63x
Q3: 5.9x
Average -32 pts over 3 years

In 2024, the interest coverage of COLVEMAT CENTRE AUVERGNE. (-1.9x) 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: 49 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 44 days. The company must finance 5 days of gap between collections and payments. Inventory turnover is 23 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 115 days of revenue, i.e. 1.5 M€ to permanently finance. Over 2016-2024, WCR increased by +161%, 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

1 509 712 €

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

49 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

44 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

23 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

115 j

WCR and payment terms evolution
COLVEMAT CENTRE AUVERGNE.

Positioning of COLVEMAT CENTRE AUVERGNE. in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (32 transactions). This range of 629 706€ to 1 291 383€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
629k€ 1059k€ 1291k€
1 059 978 € Range: 629 706€ - 1 291 383€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 32 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 (Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers)

Compare COLVEMAT CENTRE AUVERGNE. with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers

Frequently asked questions about COLVEMAT CENTRE AUVERGNE.

What is the revenue of COLVEMAT CENTRE AUVERGNE. ?

The revenue of COLVEMAT CENTRE AUVERGNE. in 2024 is 4.7 M€.

Is COLVEMAT CENTRE AUVERGNE. profitable?

COLVEMAT CENTRE AUVERGNE. recorded a net loss in 2024.

Where is the headquarters of COLVEMAT CENTRE AUVERGNE. ?

The headquarters of COLVEMAT CENTRE AUVERGNE. is located in BOURGES (18000), in the department Cher.

Where to find the tax return of COLVEMAT CENTRE AUVERGNE. ?

The tax return of COLVEMAT CENTRE AUVERGNE. 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 COLVEMAT CENTRE AUVERGNE. operate?

COLVEMAT CENTRE AUVERGNE. operates in the sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers (NAF code 46.69B). See the 'Sector positioning' section above to compare the company with its competitors.