SIREN : 061200226
COMEC is a French company founded 65 years ago, specialized in the sector Travaux de menuiserie bois et PVC. Based in LA TESSOUALLE (49280), this company of category PME shows in 2025 a revenue of 27.6 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-04-25
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|---|
| Revenue | 27 621 230 € | 31 583 961 € | 31 608 585 € | 28 464 755 € | 24 371 021 € | 25 327 994 € | 26 516 185 € | 24 689 315 € | 25 664 273 € | 24 416 615 € |
| Net income | -292 806 € | 758 988 € | 327 748 € | -669 272 € | -413 280 € | 40 490 € | 907 925 € | 823 174 € | 850 410 € | 1 033 683 € |
| EBITDA | 872 012 € | 2 114 475 € | 1 456 387 € | 362 195 € | 295 694 € | 579 819 € | 1 494 144 € | 1 432 156 € | 1 396 919 € | 1 867 900 € |
| Net margin | -1.1% | 2.4% | 1.0% | -2.4% | -1.7% | 0.2% | 3.4% | 3.3% | 3.3% | 4.2% |
In 2025, COMEC achieves revenue of 27.6 M€. Revenue is growing positively over 10 years (CAGR: +1.4%). Significant drop of -13% vs 2024. After deducting consumption (11.5 M€), gross margin stands at 16.1 M€, i.e. a rate of 58%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 872 k€, representing 3.2% of revenue. Warning negative scissor effect: despite revenue change (-13%), EBITDA varies by -59%, reducing margin by 3.5 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -293 k€ (-1.1% of revenue), which will impact equity.
27 621 230 €
16 133 371 €
872 012 €
-320 359 €
-292 806 €
3.2%
The debt ratio (= Financial debt / Equity x 100) stands at 56%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 41%. 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 7.4 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 2.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
56.098%
40.653%
2.356%
7.402
29.7%
In 2025, the debt ratio of COMEC (56.10) 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 2025, the financial autonomy of COMEC (40.6%) 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 2025, the repayment capacity of COMEC (7.40) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.
The liquidity ratio (= Current assets / Current liabilities) stands at 167.46. 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 11.5x. Operating income very largely covers interest expenses: high safety margin.
167.458
11.548
In 2025, the liquidity ratio of COMEC (167.46) 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.
In 2025, the interest coverage of COMEC (11.6x) 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: 67 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 50 days. The company must finance 17 days of gap between collections and payments. Inventory turnover is 44 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 73 days of revenue, i.e. 5.6 M€ to permanently finance. Notable WCR improvement over the period (-26%), freeing up cash.
5 583 355 €
67 j
50 j
44 j
73 j
Compare COMEC with other companies in the same sector:
Voir toutes les statistiques du secteur Travaux de menuiserie bois et PVC
The revenue of COMEC in 2025 is 27.6 M€.
COMEC recorded a net loss in 2025.
The headquarters of COMEC is located in LA TESSOUALLE (49280), in the department Maine-et-Loire.
The tax return of COMEC 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).
COMEC operates in the sector Travaux de menuiserie bois et PVC (NAF code 43.32A). See the 'Sector positioning' section above to compare the company with its competitors.