Employees: 03 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 1986-07-01 (39 years)Status: ActiveBusiness sector: SupérettesLocation: GELLES (63740), Puy-de-Dome
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
COMBRE : revenue, balance sheet and financial ratios
COMBRE is a French company
founded 39 years ago,
specialized in the sector Supérettes.
Based in GELLES (63740),
this company of category PME
shows in 2025 a net income positive of 122 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2025, COMBRE generates positive net income of 122 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 60 k€ -> 122 k€.
Net income (2025)
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Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
122 188 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 23%. 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 52%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2025)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
22.594%
Financial autonomy (2025)
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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
51.789%
Asset age ratio (2025)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Debt ratio
0.0
92.262
68.78
95.998
79.207
69.729
46.178
32.196
34.583
22.594
Financial autonomy
27.87
32.146
40.578
33.446
39.069
39.033
43.455
46.549
46.349
51.789
Repayment capacity
None
None
None
None
None
None
None
None
None
None
Cash flow / Revenue
None%
None%
None%
None%
None%
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
22.592025
2023
2024
2025
Q1: 7.42
Med: 33.43
Q3: 80.85
Good-12 pts over 3 years
In 2025, the debt ratio of COMBRE (22.59) 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
51.79%2025
2023
2024
2025
Q1: 28.38%
Med: 45.6%
Q3: 61.41%
Good-7 pts over 3 years
In 2025, the financial autonomy of COMBRE (51.8%) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 182.10. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2025)
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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
182.104
Liquidity indicators evolution COMBRE
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Liquidity ratio
263.871
176.31
197.746
172.96
189.629
178.55
195.647
190.968
177.122
182.104
Interest coverage
None
None
None
None
None
None
None
None
None
None
Sector positioning
Liquidity ratio
182.12025
2023
2024
2025
Q1: 123.52
Med: 181.92
Q3: 270.69
Good-13 pts over 3 years
In 2025, the liquidity ratio of COMBRE (182.10) 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.
Positioning of COMBRE in its sector
Comparison with sector Supérettes
Valuation estimate
Based on 270 transactions of similar company sales
in 2025,
the value of COMBRE is estimated at
769 543 €
(range 311 085€ - 1 851 333€).
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.
Estimated enterprise value2025
270 transactions
311k€769k€1851k€
769 543 €Range: 311 085€ - 1 851 333€
NAF 5 année 2025
Valuation method used
Net Income Multiple
122 188 €
×
6.3x
=769 543 €
Range: 311 085€ - 1 851 333€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 270 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 (Supérettes)
Compare COMBRE with other companies in the same sector:
The revenue of COMBRE is not publicly disclosed (confidential accounts filed with INPI).
Is COMBRE profitable?
Yes, COMBRE generated a net profit of 122 k€ in 2025.
Where is the headquarters of COMBRE ?
The headquarters of COMBRE is located in GELLES (63740), in the department Puy-de-Dome.
Where to find the tax return of COMBRE ?
The tax return of COMBRE 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 COMBRE operate?
COMBRE operates in the sector Supérettes (NAF code 47.11C). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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