COMPAGNIE D INVESTISSEMENTS ET FINANCIERE DESCOTTES : revenue, balance sheet and financial ratios

COMPAGNIE D INVESTISSEMENTS ET FINANCIERE DESCOTTES is a French company founded 29 years ago, specialized in the sector Activités des sociétés holding. Based in PARIS (75016), this company of category PME shows in 2024 a revenue of 711 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

Financial history - COMPAGNIE D INVESTISSEMENTS ET FINANCIERE DESCOTTES (SIREN 410006563)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 711 427 € 704 649 € 663 462 € 658 451 € 552 187 € 624 907 € 584 116 € 577 218 € 572 314 €
Net income 592 767 € 168 422 € 1 318 523 € 455 220 € 3 040 536 € 317 682 € 66 297 € 120 621 € 168 464 €
EBITDA 399 035 € 357 760 € 351 739 € 363 791 € 221 068 € 385 099 € 340 795 € 325 273 € 330 955 €
Net margin 83.3% 23.9% 198.7% 69.1% 550.6% 50.8% 11.3% 20.9% 29.4%

Revenue and income statement

In 2024, COMPAGNIE D INVESTISSEMENTS ET FINANCIERE DESCOTTES achieves revenue of 711 k€. Revenue is growing positively over 9 years (CAGR: +2.8%). Vs 2023: +1%. After deducting consumption (0 €), gross margin stands at 711 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 399 k€, representing 56.1% of revenue. Positive scissor effect: EBITDA margin improves by +5.3 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 593 k€, i.e. 83.3% 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

711 427 €

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

711 427 €

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

399 035 €

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

49 231 €

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

592 767 €

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

56.1%

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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 4%. 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 88%. 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 1.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 62.5% 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 (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

3.696%

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

88.392%

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

62.489%

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

0.951

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

32.6%

Solvency indicators evolution
COMPAGNIE D INVESTISSEMENTS ET FINANCIERE DESCOTTES

Sector positioning

Debt ratio
3.7 2024
2022
2023
2024
Q1: 0.01
Med: 8.77
Q3: 62.6
Good -15 pts over 3 years

In 2024, the debt ratio of COMPAGNIE D INVESTISSEMEN... (3.70) 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
88.39% 2024
2022
2023
2024
Q1: 15.71%
Med: 62.26%
Q3: 91.3%
Good

In 2024, the financial autonomy of COMPAGNIE D INVESTISSEMEN... (88.4%) 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
0.95 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.09 years
Q3: 3.07 years
Average -11 pts over 3 years

In 2024, the repayment capacity of COMPAGNIE D INVESTISSEMEN... (0.95) 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 493.30. 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 32.1x. Operating income very largely covers interest expenses: high safety margin.

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

493.302

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

32.15

Liquidity indicators evolution
COMPAGNIE D INVESTISSEMENTS ET FINANCIERE DESCOTTES

Sector positioning

Liquidity ratio
493.3 2024
2022
2023
2024
Q1: 138.65
Med: 681.09
Q3: 3914.52
Average -16 pts over 3 years

In 2024, the liquidity ratio of COMPAGNIE D INVESTISSEMEN... (493.30) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
32.15x 2024
2022
2023
2024
Q1: -74.77x
Med: 0.0x
Q3: 0.0x
Excellent

In 2024, the interest coverage of COMPAGNIE D INVESTISSEMEN... (32.1x) 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: 2 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 17 days. Favorable situation: supplier credit is longer than customer credit by 15 days. WCR is negative (-415 days): operations structurally generate cash. Notable WCR improvement over the period (-363%), 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

-821 029 €

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

2 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

17 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

0 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

-415 j

WCR and payment terms evolution
COMPAGNIE D INVESTISSEMENTS ET FINANCIERE DESCOTTES

Positioning of COMPAGNIE D INVESTISSEMENTS ET FINANCIERE DESCOTTES in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Based on 54 transactions of similar company sales in 2024, the value of COMPAGNIE D INVESTISSEMENTS ET FINANCIERE DESCOTTES is estimated at 1 263 580 € (range 351 889€ - 2 697 493€). With an EBITDA of 399 035€, the sector multiple of 4.8x is applied. The price/revenue ratio is 0.59x (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 2024
54 tx
351k€ 1263k€ 2697k€
1 263 580 € Range: 351 889€ - 2 697 493€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
399 035 € × 4.8x
Estimation 1 929 674 €
326 646€ - 3 325 391€
Revenue Multiple 30%
711 427 € × 0.59x
Estimation 418 868 €
260 589€ - 497 955€
Net Income Multiple 20%
592 767 € × 1.5x
Estimation 865 417 €
551 948€ - 4 427 058€

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 sociétés holding)

Compare COMPAGNIE D INVESTISSEMENTS ET FINANCIERE DESCOTTES with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about COMPAGNIE D INVESTISSEMENTS ET FINANCIERE DESCOTTES

What is the revenue of COMPAGNIE D INVESTISSEMENTS ET FINANCIERE DESCOTTES ?

The revenue of COMPAGNIE D INVESTISSEMENTS ET FINANCIERE DESCOTTES in 2024 is 711 k€.

Is COMPAGNIE D INVESTISSEMENTS ET FINANCIERE DESCOTTES profitable?

Yes, COMPAGNIE D INVESTISSEMENTS ET FINANCIERE DESCOTTES generated a net profit of 593 k€ in 2024.

Where is the headquarters of COMPAGNIE D INVESTISSEMENTS ET FINANCIERE DESCOTTES ?

The headquarters of COMPAGNIE D INVESTISSEMENTS ET FINANCIERE DESCOTTES is located in PARIS (75016), in the department Paris.

Where to find the tax return of COMPAGNIE D INVESTISSEMENTS ET FINANCIERE DESCOTTES ?

The tax return of COMPAGNIE D INVESTISSEMENTS ET FINANCIERE DESCOTTES 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 COMPAGNIE D INVESTISSEMENTS ET FINANCIERE DESCOTTES operate?

COMPAGNIE D INVESTISSEMENTS ET FINANCIERE DESCOTTES operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.