COMINGES PIECES AUTOS PAR ABREVIATION CPA : revenue, balance sheet and financial ratios

COMINGES PIECES AUTOS PAR ABREVIATION CPA is a French company founded 17 years ago, specialized in the sector Entretien et réparation de véhicules automobiles légers. Based in SEGRE-EN-ANJOU BLEU (49500), this company of category ETI shows in 2024 a revenue of 8.7 M€. 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

Financial history - COMINGES PIECES AUTOS PAR ABREVIATION CPA (SIREN 511155624)
Indicator 2024 2023 2022 2022 2021 2020 2019 2017
Revenue 8 749 292 € 7 491 208 € 5 091 329 € 5 853 869 € 5 992 503 € 5 605 208 € 5 695 651 € 5 514 674 €
Net income 489 040 € 282 282 € 267 920 € 52 716 € 212 514 € 144 586 € 245 605 € -11 118 €
EBITDA 751 419 € 501 890 € 451 987 € 202 022 € 481 587 € -71 736 € 111 332 € 7 172 €
Net margin 5.6% 3.8% 5.3% 0.9% 3.5% 2.6% 4.3% -0.2%

Revenue and income statement

In 2024, COMINGES PIECES AUTOS PAR ABREVIATION CPA achieves revenue of 8.7 M€. Over the period 2017-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +6.8%. Vs 2023, growth of +17% (7.5 M€ -> 8.7 M€). After deducting consumption (3.8 M€), gross margin stands at 4.9 M€, i.e. a rate of 56%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 751 k€, representing 8.6% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 489 k€, i.e. 5.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

8 749 292 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

4 911 250 €

EBITDA (2024) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

751 419 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

675 592 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

489 040 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

8.5%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 27%. 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 28%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 6.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

27.436%

Financial autonomy (2024) ?
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

28.465%

Cash flow / Revenue (2024) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

6.169%

Repayment capacity (2024) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

0.835

Asset age ratio (2024) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

15.5%

Solvency indicators evolution
COMINGES PIECES AUTOS PAR ABREVIATION CPA

Sector positioning

Debt ratio
27.44 2024
2022
2023
2024
Q1: 5.46
Med: 23.95
Q3: 69.2
Average -23 pts over 3 years

In 2024, the debt ratio of COMINGES PIECES AUTOS PAR... (27.44) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
28.46% 2024
2022
2023
2024
Q1: 21.34%
Med: 45.54%
Q3: 63.3%
Average +7 pts over 3 years

In 2024, the financial autonomy of COMINGES PIECES AUTOS PAR... (28.5%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
0.83 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.47 years
Q3: 2.06 years
Average -19 pts over 3 years

In 2024, the repayment capacity of COMINGES PIECES AUTOS PAR... (0.83) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 128.14. 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 3.1x. Financial charges are adequately covered by operations.

Liquidity ratio (2024) ?
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

128.136

Interest coverage (2024) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

3.12

Liquidity indicators evolution
COMINGES PIECES AUTOS PAR ABREVIATION CPA

Sector positioning

Liquidity ratio
128.14 2024
2022
2023
2024
Q1: 142.55
Med: 216.97
Q3: 327.22
Watch -9 pts over 3 years

In 2024, the liquidity ratio of COMINGES PIECES AUTOS PAR... (128.14) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
3.12x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.66x
Q3: 4.7x
Good -10 pts over 3 years

In 2024, the interest coverage of COMINGES PIECES AUTOS PAR... (3.1x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 62 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 191 days. Excellent situation: suppliers finance 129 days of the operating cycle (retail model). Inventory turnover is 51 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 138 days of revenue, i.e. 3.3 M€ to permanently finance. Notable WCR improvement over the period (-27%), freeing up cash.

Operating WCR (2024) ?
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

3 347 567 €

Customer credit (2024) ?
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

62 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

191 j

Inventory turnover (2024) ?
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

51 j

WCR in days of revenue (2024) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

138 j

WCR and payment terms evolution
COMINGES PIECES AUTOS PAR ABREVIATION CPA

Positioning of COMINGES PIECES AUTOS PAR ABREVIATION CPA in its sector

Comparison with sector Entretien et réparation de véhicules automobiles légers

Valuation estimate

Based on 147 transactions of similar company sales in 2024, the value of COMINGES PIECES AUTOS PAR ABREVIATION CPA is estimated at 3 429 370 € (range 1 551 264€ - 6 088 268€). With an EBITDA of 751 419€, the sector multiple of 5.5x is applied. The price/revenue ratio is 0.35x (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.

Estimated enterprise value 2024
147 transactions
1551k€ 3429k€ 6088k€
3 429 370 € Range: 1 551 264€ - 6 088 268€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
751 419 € × 5.5x
Estimation 4 150 292 €
1 584 677€ - 6 731 640€
Revenue Multiple 30%
8 749 292 € × 0.35x
Estimation 3 037 309 €
2 013 168€ - 5 700 514€
Net Income Multiple 20%
489 040 € × 4.5x
Estimation 2 215 158 €
774 879€ - 5 061 469€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 147 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 (Entretien et réparation de véhicules automobiles légers)

Compare COMINGES PIECES AUTOS PAR ABREVIATION CPA with other companies in the same sector:

Voir toutes les statistiques du secteur Entretien et réparation de véhicules automobiles légers

Frequently asked questions about COMINGES PIECES AUTOS PAR ABREVIATION CPA

What is the revenue of COMINGES PIECES AUTOS PAR ABREVIATION CPA ?

The revenue of COMINGES PIECES AUTOS PAR ABREVIATION CPA in 2024 is 8.7 M€.

Is COMINGES PIECES AUTOS PAR ABREVIATION CPA profitable?

Yes, COMINGES PIECES AUTOS PAR ABREVIATION CPA generated a net profit of 489 k€ in 2024.

Where is the headquarters of COMINGES PIECES AUTOS PAR ABREVIATION CPA ?

The headquarters of COMINGES PIECES AUTOS PAR ABREVIATION CPA is located in SEGRE-EN-ANJOU BLEU (49500), in the department Maine-et-Loire.

Where to find the tax return of COMINGES PIECES AUTOS PAR ABREVIATION CPA ?

The tax return of COMINGES PIECES AUTOS PAR ABREVIATION CPA 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 COMINGES PIECES AUTOS PAR ABREVIATION CPA operate?

COMINGES PIECES AUTOS PAR ABREVIATION CPA operates in the sector Entretien et réparation de véhicules automobiles légers (NAF code 45.20A). See the 'Sector positioning' section above to compare the company with its competitors.