SIREN : 315412130
COM'IN is a French company founded 47 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in PAMIERS (09100), this company of category ETI shows in 2024 a revenue of 1.4 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 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 1 407 307 € | 616 059 € | 793 880 € | 627 537 € | 664 857 € | 776 336 € | 878 883 € | 990 870 € | 656 792 € |
| Net income | 22 759 € | 118 894 € | 78 588 € | 60 111 € | 44 294 € | -33 552 € | 73 374 € | 63 336 € | 54 122 € |
| EBITDA | 366 987 € | 352 561 € | 504 073 € | 558 576 € | 597 228 € | 655 510 € | 759 117 € | 681 983 € | 434 609 € |
| Net margin | 1.6% | 19.3% | 9.9% | 9.6% | 6.7% | -4.3% | 8.3% | 6.4% | 8.2% |
In 2024, COM'IN achieves revenue of 1.4 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +10.0%. Vs 2023, growth of +128% (616 k€ -> 1.4 M€). After deducting consumption (921 k€), gross margin stands at 487 k€, i.e. a rate of 35%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 367 k€, representing 26.1% of revenue. Warning negative scissor effect: despite revenue change (+128%), EBITDA varies by +4%, reducing margin by 31.2 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 23 k€, i.e. 1.6% of revenue. This profit can be retained or distributed to shareholders.
1 407 307 €
486 768 €
366 987 €
-3 917 €
22 759 €
26.1%
The debt ratio (= Financial debt / Equity x 100) stands at 197%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 33%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 6.8 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 23.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
196.911%
32.58%
23.5%
6.831
59.0%
In 2024, the debt ratio of COM'IN (196.91) 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 2024, the financial autonomy of COM'IN (32.6%) 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 2024, the repayment capacity of COM'IN (6.83) 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 1888.23. 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 22.6x. Operating income very largely covers interest expenses: high safety margin.
1888.226
22.633
In 2024, the liquidity ratio of COM'IN (1888.23) 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 2024, the interest coverage of COM'IN (22.6x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 21 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 22 days. Favorable situation: supplier credit is longer than customer credit by 1 days. Inventory turnover is 156 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 513 days of revenue, i.e. 2.0 M€ to permanently finance. Over 2016-2024, WCR increased by +1239%, requiring additional financing.
2 005 553 €
21 j
22 j
156 j
513 j
Based on 148 transactions of similar company sales in 2024, the value of COM'IN is estimated at 375 612 € (range 147 488€ - 597 941€). With an EBITDA of 366 987€, the sector multiple of 1.6x is applied. The price/revenue ratio is 0.16x (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.
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This estimate is based on the analysis of 148 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 COM'IN with other companies in the same sector:
Voir toutes les statistiques du secteur Commerce de voitures et de véhicules automobiles légers
The revenue of COM'IN in 2024 is 1.4 M€.
Yes, COM'IN generated a net profit of 23 k€ in 2024.
The headquarters of COM'IN is located in PAMIERS (09100), in the department Ariege.
The tax return of COM'IN 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).
COM'IN operates in the sector Commerce de voitures et de véhicules automobiles légers (NAF code 45.11Z). See the 'Sector positioning' section above to compare the company with its competitors.