COMME DES GARCONS INTERNATIONAL : revenue, balance sheet and financial ratios

COMME DES GARCONS INTERNATIONAL is a French company founded 43 years ago, specialized in the sector Activités des sièges sociaux. Based in PARIS (75001), this company of category ETI shows in 2025 a revenue of 4.3 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

Financial history - COMME DES GARCONS INTERNATIONAL (SIREN 324631845)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 4 327 482 € 4 336 282 € 3 575 504 € 3 460 026 € 2 849 828 € 2 892 603 € 3 129 811 € 2 792 750 € 2 385 768 € 3 245 273 €
Net income 4 467 523 € 3 810 238 € 7 568 756 € 11 050 014 € 1 660 041 € 3 401 600 € 4 892 278 € 3 125 235 € 1 753 470 € 46 795 €
EBITDA 608 911 € 481 289 € 377 837 € 326 238 € 382 692 € 282 141 € 305 961 € 46 102 € 138 137 € 222 952 €
Net margin 103.2% 87.9% 211.7% 319.4% 58.3% 117.6% 156.3% 111.9% 73.5% 1.4%

Revenue and income statement

In 2025, COMME DES GARCONS INTERNATIONAL achieves revenue of 4.3 M€. Revenue is growing positively over 10 years (CAGR: +3.2%). Slight decline of -0% vs 2024. After deducting consumption (0 €), gross margin stands at 4.3 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 609 k€, representing 14.1% of revenue. Positive scissor effect: EBITDA margin improves by +3.0 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 4.5 M€, i.e. 103.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

4 327 482 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

4 327 482 €

EBITDA (2025) ?
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

608 911 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

339 431 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

4 467 523 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

14.1%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 12%. 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 87%. 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 2.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 102.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

12.147%

Financial autonomy (2025) ?
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

87.211%

Cash flow / Revenue (2025) ?
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

102.6%

Repayment capacity (2025) ?
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

2.3

Asset age ratio (2025) ?
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

37.4%

Solvency indicators evolution
COMME DES GARCONS INTERNATIONAL

Sector positioning

Debt ratio
12.15 2025
2023
2024
2025
Q1: 0.09
Med: 12.76
Q3: 78.81
Good +13 pts over 3 years

In 2025, the debt ratio of COMME DES GARCONS INTERNA... (12.15) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
87.21% 2025
2023
2024
2025
Q1: 14.02%
Med: 56.52%
Q3: 88.87%
Good

In 2025, the financial autonomy of COMME DES GARCONS INTERNA... (87.2%) 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.

Repayment capacity
2.3 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.28 years
Q3: 3.38 years
Average +13 pts over 3 years

In 2025, the repayment capacity of COMME DES GARCONS INTERNA... (2.30) 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 3756.86. 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 59.2x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2025) ?
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

3756.859

Interest coverage (2025) ?
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

59.247

Liquidity indicators evolution
COMME DES GARCONS INTERNATIONAL

Sector positioning

Liquidity ratio
3756.86 2025
2023
2024
2025
Q1: 131.38
Med: 522.59
Q3: 2610.36
Excellent

In 2025, the liquidity ratio of COMME DES GARCONS INTERNA... (3756.86) 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.

Interest coverage
59.25x 2025
2023
2024
2025
Q1: -43.56x
Med: 0.0x
Q3: 1.96x
Excellent

In 2025, the interest coverage of COMME DES GARCONS INTERNA... (59.2x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 135 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 185 days. Excellent situation: suppliers finance 50 days of the operating cycle (retail model). Overall, WCR represents 5718 days of revenue, i.e. 68.7 M€ to permanently finance. Over 2016-2025, WCR increased by +386%, requiring additional financing.

Operating WCR (2025) ?
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

68 740 191 €

Customer credit (2025) ?
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

135 j

Supplier credit (2025) ?
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

185 j

Inventory turnover (2025) ?
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 in days of revenue (2025) ?
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

5718 j

WCR and payment terms evolution
COMME DES GARCONS INTERNATIONAL

Positioning of COMME DES GARCONS INTERNATIONAL in its sector

Comparison with sector Activités des sièges sociaux

Valuation estimate

Based on 54 transactions of similar company sales in 2025, the value of COMME DES GARCONS INTERNATIONAL is estimated at 3 614 942 € (range 1 265 217€ - 6 782 783€). With an EBITDA of 608 911€, the sector multiple of 1.1x is applied. The price/revenue ratio is 0.63x (in line with sector norms). 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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2025
54 tx
1265k€ 3614k€ 6782k€
3 614 942 € Range: 1 265 217€ - 6 782 783€
NAF 5 année 2025

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
608 911 € × 1.1x
Estimation 651 531 €
360 414€ - 1 542 719€
Revenue Multiple 30%
4 327 482 € × 0.63x
Estimation 2 729 887 €
1 135 421€ - 3 085 637€
Net Income Multiple 20%
4 467 523 € × 2.8x
Estimation 12 351 052 €
3 721 922€ - 25 428 664€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 54 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 (Activités des sièges sociaux)

Compare COMME DES GARCONS INTERNATIONAL with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sièges sociaux

Frequently asked questions about COMME DES GARCONS INTERNATIONAL

What is the revenue of COMME DES GARCONS INTERNATIONAL ?

The revenue of COMME DES GARCONS INTERNATIONAL in 2025 is 4.3 M€.

Is COMME DES GARCONS INTERNATIONAL profitable?

Yes, COMME DES GARCONS INTERNATIONAL generated a net profit of 4.5 M€ in 2025.

Where is the headquarters of COMME DES GARCONS INTERNATIONAL ?

The headquarters of COMME DES GARCONS INTERNATIONAL is located in PARIS (75001), in the department Paris.

Where to find the tax return of COMME DES GARCONS INTERNATIONAL ?

The tax return of COMME DES GARCONS INTERNATIONAL 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 COMME DES GARCONS INTERNATIONAL operate?

COMME DES GARCONS INTERNATIONAL operates in the sector Activités des sièges sociaux (NAF code 70.10Z). See the 'Sector positioning' section above to compare the company with its competitors.