Employees: 03 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 1994-11-18 (31 years)Status: ActiveBusiness sector: Travaux de maçonnerie générale et gros œuvre de bâtimentLocation: CIER-DE-LUCHON (31110), Haute-Garonne
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
COMET : revenue, balance sheet and financial ratios
COMET is a French company
founded 31 years ago,
specialized in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment.
Based in CIER-DE-LUCHON (31110),
this company of category PME
shows in 2016 a revenue of 839 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2024, COMET generates positive net income of 73 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 95 k€ -> 73 k€.
Net income (2024)
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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
73 333 €
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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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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 26%. 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 64%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2024)
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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
25.734%
Financial autonomy (2024)
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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
63.624%
Asset age ratio (2024)
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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
Debt ratio
41.011
20.185
11.9
9.846
14.556
17.915
5.98
7.64
25.734
Financial autonomy
57.267
69.955
70.432
75.878
72.824
65.819
71.868
76.325
63.624
Repayment capacity
1.987
None
None
None
None
None
None
None
None
Cash flow / Revenue
14.231%
None%
None%
None%
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
25.732024
2022
2023
2024
Q1: 1.22
Med: 17.23
Q3: 51.19
Average+25 pts over 3 years
In 2024, the debt ratio of COMET (25.73) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
Financial autonomy
63.62%2024
2022
2023
2024
Q1: 11.24%
Med: 33.41%
Q3: 54.18%
Excellent
In 2024, the financial autonomy of COMET (63.6%) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 451.41. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2024)
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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
451.412
Liquidity indicators evolution COMET
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Liquidity ratio
383.498
488.63
381.648
519.412
528.578
394.989
424.724
515.174
451.412
Interest coverage
1.581
None
None
None
None
None
None
None
None
Sector positioning
Liquidity ratio
451.412024
2022
2023
2024
Q1: 138.85
Med: 197.41
Q3: 306.86
Excellent
In 2024, the liquidity ratio of COMET (451.41) 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.
Working capital requirement (WCR) and payment terms
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.
Operating WCR (2024)
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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
0 €
Customer credit (2024)
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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
0 j
Supplier credit (2024)
?
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
0 j
Inventory turnover (2024)
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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
0 j
WCR and payment terms evolution COMET
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Operating WCR
218 040 €
0 €
0 €
0 €
0 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
44
0
0
0
0
0
0
0
0
Customer payment term (days)
72
0
0
0
0
0
0
0
0
Supplier payment term (days)
75
0
0
0
0
0
0
0
0
Positioning of COMET in its sector
Comparison with sector Travaux de maçonnerie générale et gros œuvre de bâtiment
Valuation estimate
Indicative estimate only : the number of comparable transactions in this sector is limited (25 transactions).
This range of 188 870€ to 625 288€ is provided for information purposes only and requires in-depth analysis to be confirmed.
Estimated enterprise value2024
Indicative
188k€343k€625k€
343 050 €Range: 188 870€ - 625 288€
NAF 5 année 2024
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 25 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 (Travaux de maçonnerie générale et gros œuvre de bâtiment)
Compare COMET with other companies in the same sector:
Yes, COMET generated a net profit of 73 k€ in 2024.
Where is the headquarters of COMET ?
The headquarters of COMET is located in CIER-DE-LUCHON (31110), in the department Haute-Garonne.
Where to find the tax return of COMET ?
The tax return of COMET 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 COMET operate?
COMET operates in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment (NAF code 43.99C). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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