SIREN : 350018115
COME BACK is a French company founded 37 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in PARIS (75018), this company of category PME shows in 2021 a revenue of 682 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 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|
| Revenue | 681 552 € | 641 963 € | 831 848 € | 842 963 € | 808 060 € | 813 000 € |
| Net income | 81 129 € | 25 359 € | 24 738 € | 16 151 € | 9 333 € | 8 606 € |
| EBITDA | 104 074 € | 29 146 € | 39 179 € | 31 218 € | 31 228 € | 20 175 € |
| Net margin | 11.9% | 4.0% | 3.0% | 1.9% | 1.2% | 1.1% |
In 2021, COME BACK achieves revenue of 682 k€. Activity remains stable over the period (CAGR: -3.5%). Vs 2020: +6%. After deducting consumption (413 k€), gross margin stands at 268 k€, i.e. a rate of 39%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 104 k€, representing 15.3% of revenue. Positive scissor effect: EBITDA margin improves by +10.7 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 81 k€, i.e. 11.9% of revenue. This profit can be retained or distributed to shareholders.
681 552 €
268 220 €
104 074 €
85 738 €
81 129 €
13.8%
The debt ratio (= Financial debt / Equity x 100) stands at 69%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 50%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 13.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
69.438%
50.098%
13.05%
2.084
20.7%
In 2021, the debt ratio of COME BACK (69.44) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2021, the financial autonomy of COME BACK (50.1%) 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.
In 2021, the repayment capacity of COME BACK (2.08) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.
The liquidity ratio (= Current assets / Current liabilities) stands at 441.36. 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 7.5x. Operating income very largely covers interest expenses: high safety margin.
441.357
7.499
In 2021, the liquidity ratio of COME BACK (441.36) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.
In 2021, the interest coverage of COME BACK (7.5x) 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: 7 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 46 days. Excellent situation: suppliers finance 39 days of the operating cycle (retail model). Inventory turnover is 33 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 20 days of revenue, i.e. 39 k€ to permanently finance. Notable WCR improvement over the period (-82%), freeing up cash.
38 780 €
7 j
46 j
33 j
20 j
Based on 96 transactions of similar company sales
in 2021,
the value of COME BACK is estimated at
357 660 €
(range 124 782€ - 843 893€).
With an EBITDA of 104 074€, the sector multiple of 4.2x is applied.
The price/revenue ratio is 0.37x
(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 96 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 COME BACK with other companies in the same sector:
Voir toutes les statistiques du secteur Commerce de détail d'habillement en magasin spécialisé
The revenue of COME BACK in 2021 is 682 k€.
Yes, COME BACK generated a net profit of 81 k€ in 2021.
The headquarters of COME BACK is located in PARIS (75018), in the department Paris.
The tax return of COME BACK 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).
COME BACK 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.