SIREN : 514201813
COMMAC is a French company founded 16 years ago, specialized in the sector Construction de réseaux pour fluides. Based in MONTBELIARD (25200), this company of category PME shows in 2024 a revenue of 4.1 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-02
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2024 | 2023 | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|---|
| Revenue | 4 126 965 € | 3 939 620 € | 3 338 674 € | 3 115 082 € | 3 297 199 € | 3 834 410 € | 4 458 325 € |
| Net income | 264 690 € | 297 075 € | 203 188 € | 185 290 € | 194 035 € | 245 505 € | 282 289 € |
| EBITDA | 361 773 € | 396 668 € | 280 032 € | 267 178 € | 282 009 € | 377 946 € | 456 747 € |
| Net margin | 6.4% | 7.5% | 6.1% | 5.9% | 5.9% | 6.4% | 6.3% |
In 2024, COMMAC achieves revenue of 4.1 M€. Activity remains stable over the period (CAGR: -1.1%). Vs 2023: +5%. After deducting consumption (3.0 M€), gross margin stands at 1.2 M€, i.e. a rate of 28%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 362 k€, representing 8.8% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 265 k€, i.e. 6.4% of revenue. This profit can be retained or distributed to shareholders.
4 126 965 €
1 169 562 €
361 773 €
334 882 €
264 690 €
8.7%
The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 84%. 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 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 6.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
0.082%
83.793%
6.663%
0.004
3.1%
In 2024, the debt ratio of COMMAC (0.08) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
In 2024, the financial autonomy of COMMAC (83.8%) 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.
In 2024, the repayment capacity of COMMAC (0.00) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
The liquidity ratio (= Current assets / Current liabilities) stands at 614.92. 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 0.8x. Danger: operating income does not cover interest charges, unsustainable situation.
614.923
0.773
In 2024, the liquidity ratio of COMMAC (614.92) 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 COMMAC (0.8x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 41 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 10 days. The gap of 31 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 34 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 96 days of revenue, i.e. 1.1 M€ to permanently finance. Over 2017-2024, WCR increased by +62%, requiring additional financing.
1 100 290 €
41 j
10 j
34 j
96 j
Indicative estimate only : the number of comparable transactions in this sector is limited (33 transactions). This range of 185 730€ to 1 271 463€ is provided for information purposes only and requires in-depth analysis to be confirmed.
This estimate is based on the analysis of 33 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 COMMAC with other companies in the same sector:
Voir toutes les statistiques du secteur Construction de réseaux pour fluides
The revenue of COMMAC in 2024 is 4.1 M€.
Yes, COMMAC generated a net profit of 265 k€ in 2024.
The headquarters of COMMAC is located in MONTBELIARD (25200), in the department Doubs.
The tax return of COMMAC 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).
COMMAC operates in the sector Construction de réseaux pour fluides (NAF code 42.21Z). See the 'Sector positioning' section above to compare the company with its competitors.