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COM. OUT DEVELOPPEMENT : revenue, balance sheet and financial ratios

COM. OUT DEVELOPPEMENT is a French company founded 25 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in PARIS (75004), this company of category PME shows in 2017 a revenue of 2.1 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 - COM. OUT DEVELOPPEMENT (SIREN 433447935)
Indicator 2022 2021 2020 2019 2017
Revenue N/C N/C N/C N/C 2 089 037 €
Net income -190 494 € -222 436 € -48 754 € 71 809 € 51 871 €
EBITDA N/C N/C N/C N/C 69 953 €
Net margin N/C N/C N/C N/C 2.5%

Revenue and income statement

In 2022, COM. OUT DEVELOPPEMENT records a net loss of 190 k€. This deficit will reduce equity on the balance sheet.

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-190 494 €

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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 770%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 5%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

769.86%

Financial autonomy (2022) ?
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

5.341%

Asset age ratio (2022) ?
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

18.5%

Solvency indicators evolution
COM. OUT DEVELOPPEMENT

Sector positioning

Debt ratio
769.86 2022
2020
2021
2022
Q1: 1.31
Med: 38.04
Q3: 125.5
Watch +50 pts over 3 years

In 2022, the debt ratio of COM. OUT DEVELOPPEMENT (769.86) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
5.34% 2022
2020
2021
2022
Q1: 12.92%
Med: 35.59%
Q3: 59.39%
Average -50 pts over 3 years

In 2022, the financial autonomy of COM. OUT DEVELOPPEMENT (5.3%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 148.39. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2022) ?
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

148.386

Liquidity indicators evolution
COM. OUT DEVELOPPEMENT

Sector positioning

Liquidity ratio
148.39 2022
2020
2021
2022
Q1: 118.94
Med: 209.07
Q3: 369.86
Average -42 pts over 3 years

In 2022, the liquidity ratio of COM. OUT DEVELOPPEMENT (148.39) 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.

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: 300 days. Excellent situation: suppliers finance 300 days of the operating cycle (retail model).

Operating WCR (2022) ?
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 (2022) ?
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 (2022) ?
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

300 j

Inventory turnover (2022) ?
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
COM. OUT DEVELOPPEMENT

Positioning of COM. OUT DEVELOPPEMENT in its sector

Comparison with sector Commerce de détail d'habillement en magasin spécialisé

Similar companies (Commerce de détail d'habillement en magasin spécialisé)

Compare COM. OUT DEVELOPPEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'habillement en magasin spécialisé

Frequently asked questions about COM. OUT DEVELOPPEMENT

What is the revenue of COM. OUT DEVELOPPEMENT ?

The revenue of COM. OUT DEVELOPPEMENT in 2017 is 2.1 M€.

Is COM. OUT DEVELOPPEMENT profitable?

COM. OUT DEVELOPPEMENT recorded a net loss in 2022.

Where is the headquarters of COM. OUT DEVELOPPEMENT ?

The headquarters of COM. OUT DEVELOPPEMENT is located in PARIS (75004), in the department Paris.

Where to find the tax return of COM. OUT DEVELOPPEMENT ?

The tax return of COM. OUT DEVELOPPEMENT 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 COM. OUT DEVELOPPEMENT operate?

COM. OUT DEVELOPPEMENT operates in the sector Commerce de détail d'habillement en magasin spécialisé (NAF code 47.71Z). See the 'Sector positioning' section above to compare the company with its competitors.