SIREN : 312212970
COMMENTAIRE is a French company founded 48 years ago, specialized in the sector Édition de revues et périodiques. Based in PARIS (75007), this company of category PME shows in 2024 a revenue of 328 k€. 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 328 404 € | 295 899 € | 270 274 € | 289 385 € | 258 085 € | 267 474 € | 264 693 € | 244 577 € | 287 113 € |
| Net income | 21 927 € | 15 051 € | 2 359 € | 3 918 € | 2 766 € | -15 495 € | -1 301 € | -53 417 € | -260 € |
| EBITDA | 36 506 € | 22 684 € | -1 050 € | 5 430 € | 6 732 € | -13 282 € | 14 388 € | -43 242 € | -43 348 € |
| Net margin | 6.7% | 5.1% | 0.9% | 1.4% | 1.1% | -5.8% | -0.5% | -21.8% | -0.1% |
In 2024, COMMENTAIRE achieves revenue of 328 k€. Revenue is growing positively over 9 years (CAGR: +1.7%). Vs 2023, growth of +11% (296 k€ -> 328 k€). After deducting consumption (3 k€), gross margin stands at 326 k€, i.e. a rate of 99%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 37 k€, representing 11.1% of revenue. Positive scissor effect: EBITDA margin improves by +3.5 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 22 k€, i.e. 6.7% of revenue. This profit can be retained or distributed to shareholders.
328 404 €
325 734 €
36 506 €
20 275 €
21 927 €
10.9%
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 52%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 10.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
0.0%
52.016%
10.466%
0.0
In 2024, the debt ratio of COMMENTAIRE (0.00) 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 COMMENTAIRE (52.0%) 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 COMMENTAIRE (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 34 days. Excellent situation: suppliers finance 34 days of the operating cycle (retail model). WCR is negative (-135 days): operations structurally generate cash. Notable WCR improvement over the period (-108%), freeing up cash.
-123 060 €
0 j
34 j
0 j
-135 j
Based on 67 transactions of similar company sales
(all years),
the value of COMMENTAIRE is estimated at
59 390 €
(range 26 791€ - 197 241€).
With an EBITDA of 36 506€, the sector multiple of 1.1x 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.
Medium reliability: estimate to be confirmed with in-depth analysis.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 67 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 COMMENTAIRE with other companies in the same sector:
Voir toutes les statistiques du secteur Édition de revues et périodiques
The revenue of COMMENTAIRE in 2024 is 328 k€.
Yes, COMMENTAIRE generated a net profit of 22 k€ in 2024.
The headquarters of COMMENTAIRE is located in PARIS (75007), in the department Paris.
The tax return of COMMENTAIRE 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).
COMMENTAIRE operates in the sector Édition de revues et périodiques (NAF code 58.14Z). See the 'Sector positioning' section above to compare the company with its competitors.