SIREN : 432494243
COM.85 is a French company founded 25 years ago, specialized in the sector Édition de revues et périodiques. Based in LA ROCHE-SUR-YON (85000), this company of category PME shows in 2018 a revenue of 19 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
| Indicator | 2018 | 2017 | 2016 |
|---|---|---|---|
| Revenue | 19 369 € | 67 227 € | 34 405 € |
| Net income | 479 € | 3 335 € | -5 016 € |
| EBITDA | 1 957 € | -598 € | -7 224 € |
| Net margin | 2.5% | 5.0% | -14.6% |
In 2018, COM.85 achieves revenue of 19 k€. Revenue is declining over the period 2016-2018 (CAGR: -25.0%). Significant drop of -71% vs 2017. After deducting consumption (33 €), gross margin stands at 19 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 2 k€, representing 10.1% of revenue. Positive scissor effect: EBITDA margin improves by +11.0 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 479 €, i.e. 2.5% of revenue. This profit can be retained or distributed to shareholders.
19 369 €
19 336 €
1 957 €
737 €
479 €
10.1%
The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 0%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 41.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
0.0%
0.0%
41.37%
0.0
63.2%
In 2018, the debt ratio of COM.85 (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
In 2018, the financial autonomy of COM.85 (0.0%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2018, the repayment capacity of COM.85 (0.00) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 94.90. 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 13.1x. Operating income very largely covers interest expenses: high safety margin.
94.899
13.081
In 2018, the liquidity ratio of COM.85 (94.90) 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.
In 2018, the interest coverage of COM.85 (13.1x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 788 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 411 days. The gap of 377 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. WCR is negative (-49 days): operations structurally generate cash. Notable WCR improvement over the period (-125%), freeing up cash.
-2 614 €
788 j
411 j
0 j
-49 j
Based on 67 transactions of similar company sales
(all years),
the value of COM.85 is estimated at
2 510 €
(range 1 343€ - 9 500€).
With an EBITDA of 1 957€, the sector multiple of 1.1x is applied.
The price/revenue ratio is 0.16x
(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.
Medium reliability: estimate to be confirmed with in-depth analysis.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 67 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare COM.85 with other companies in the same sector:
Voir toutes les statistiques du secteur Édition de revues et périodiques
The revenue of COM.85 in 2018 is 19 k€.
Yes, COM.85 generated a net profit of 479€ in 2018.
The headquarters of COM.85 is located in LA ROCHE-SUR-YON (85000), in the department Vendee.
The tax return of COM.85 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).
COM.85 operates in the sector Édition de revues et périodiques (NAF code 58.14Z). See the 'Sector positioning' section above to compare the company with its competitors.