Le dernier exercice comptable publié pour cette entreprise remonte à 2022. Les données ci-dessous peuvent ne plus refléter sa situation actuelle.

COMBALUZIER : revenue, balance sheet and financial ratios

COMBALUZIER is a French company founded 15 years ago, specialized in the sector Commerce de détail de quincaillerie, peintures et verres en petites surfaces (moins de 400 m2). Based in SAUTEYRARGUES (34270), this company of category PME shows in 2022 a revenue of 1.8 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-08-08

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

Synthèse

Santé financière : Fragile

Signal structurel : résultat d'exploitation insuffisant pour couvrir les intérêts.

In summary, COMBALUZIER combines a growing business with positive profitability. Its financial structure is solid, with debt well contained relative to its sector.

Financial history - COMBALUZIER (SIREN 531619823)
Indicator 2024 2022 2021 2017 2016
Revenue N/C 1 781 259 € N/C N/C 540 322 €
Net income 172 363 € 216 204 € 138 554 € 78 003 € 67 006 €
EBITDA N/C 315 140 € N/C N/C 91 782 €
Net margin N/C 12.1% N/C N/C 12.4%

Revenue and income statement

In 2024, COMBALUZIER generates positive net income of 172 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 67 k€ -> 172 k€.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 781 259 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

958 349 €

EBITDA (2022) ?
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

315 140 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

283 504 €

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

216 204 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

17.7%

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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 5%. Compared with its sector, this ratio places the company among the best positioned (sector median: 29.9%). Financial autonomy (= Equity / Total assets x 100) reaches 63%. Compared with its sector, this ratio places the company among the best positioned (sector median: 35.8%). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.1 years of cash flow to repay all financial debt. This ratio is more favorable than the sector median (0.8 years). Cash flow represents 13.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Compared with its sector, this ratio places the company among the best positioned (sector median: 4.6%).

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

4.86%

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

63.16%

Cash flow / Revenue (2022) ?
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

13.95%

Repayment capacity (2022) ?
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

0.12

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

42.7%

Solvency indicators evolution
COMBALUZIER

Sector positioning

Debt ratio
1.51% 2024
Q1: 4.27%
Med: 29.89%
Q3: 87.54%
Excellent -14 pts over 3 years

In 2024, the debt ratio of COMBALUZIER (1.5%) 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.

Financial autonomy
75.73% 2024
Q1: 15.04%
Med: 35.81%
Q3: 57.37%
Excellent +6 pts over 3 years

In 2024, the financial autonomy of COMBALUZIER (75.7%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.12 years 2022
Q1: 0.0 years
Med: 0.82 years
Q3: 2.92 years
Good

In 2022, the repayment capacity of COMBALUZIER (0.12) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 2.51. This ratio is more favorable than the sector median (2.3). The interest coverage ratio (= EBIT / Interest expenses) is 0.1x. Danger: operating income does not cover interest charges, unsustainable situation.

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

2.51

Interest coverage (2022) ?
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

0.1

Liquidity indicators evolution
COMBALUZIER

Sector positioning

Liquidity ratio
3.59 2024
Q1: 1.54
Med: 2.32
Q3: 3.6
Good +11 pts over 3 years

In 2024, the liquidity ratio of COMBALUZIER (3.59) 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
0.1x 2022
Q1: 0.0x
Med: 0.86x
Q3: 3.58x
Average

In 2022, the interest coverage of COMBALUZIER (0.1x) 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. Overall, WCR represents 55 days of revenue, i.e. 0 € to permanently finance. Between 2016 and 2022, WCR improved by 88 days of revenue, freeing up cash.

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

272 355 €

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

8 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

26 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

88 j

WCR in days of revenue (2022) ?
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

55 j

WCR and payment terms evolution
COMBALUZIER

Positioning of COMBALUZIER in its sector

Comparison with sector Commerce de détail de quincaillerie, peintures et verres en petites surfaces (moins de 400 m2)

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (30 transactions). This range of 378 691€ to 2 008 544€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
378k€ 986k€ 2008k€
986 481 € Range: 378 691€ - 2 008 544€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 30 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 détail de quincaillerie, peintures et verres en petites surfaces (moins de 400 m2))

Compare COMBALUZIER with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de quincaillerie, peintures et verres en petites surfaces (moins de 400 m2)

Top companies in Commerce de détail de quincaillerie, peintures et verres en petites surfaces (moins de 400 m2)

Largest companies by revenue in the sector Commerce de détail de quincaillerie, peintures et verres en petites surfaces (moins de 400 m2):

Top companies in Herault

Largest companies by revenue in the department Herault:

Voir le classement complet du département Herault

Frequently asked questions about COMBALUZIER

What is the revenue of COMBALUZIER ?

The revenue of COMBALUZIER in 2022 is 1.8 M€.

Is COMBALUZIER profitable?

Yes, COMBALUZIER generated a net profit of 172 k€ in 2024.

Where is the headquarters of COMBALUZIER ?

The headquarters of COMBALUZIER is located in SAUTEYRARGUES (34270), in the department Herault.

Where to find the tax return of COMBALUZIER ?

The tax return of COMBALUZIER 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 COMBALUZIER operate?

COMBALUZIER operates in the sector Commerce de détail de quincaillerie, peintures et verres en petites surfaces (moins de 400 m2) (NAF code 47.52A). See the 'Sector positioning' section above to compare the company with its competitors.