COMPAGNIE DE GESTION DE BOUTIQUES : revenue, balance sheet and financial ratios

COMPAGNIE DE GESTION DE BOUTIQUES is a French company founded 43 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in LONS (64140), this company of category PME shows in 2022 a revenue of 3.0 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 - COMPAGNIE DE GESTION DE BOUTIQUES (SIREN 325080034)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017
Revenue N/C N/C 2 955 232 € 2 324 726 € 3 161 501 € 3 470 314 € 3 582 582 € 3 435 433 €
Net income -100 192 € -81 990 € 43 525 € -259 058 € -182 803 € -175 095 € -16 193 € -176 205 €
EBITDA N/C N/C -130 929 € -254 743 € -272 176 € -361 923 € -428 917 € -203 148 €
Net margin N/C N/C 1.5% -11.1% -5.8% -5.0% -0.5% -5.1%

Revenue and income statement

In 2024, COMPAGNIE DE GESTION DE BOUTIQUES records a net loss of 100 k€. This deficit will reduce equity on the balance sheet.

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

-100 192 €

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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 34%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 50%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

34.434%

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

49.559%

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

4.3%

Solvency indicators evolution
COMPAGNIE DE GESTION DE BOUTIQUES

Sector positioning

Debt ratio
34.43 2024
2022
2023
2024
Q1: 0.78
Med: 21.74
Q3: 81.35
Average

In 2024, the debt ratio of COMPAGNIE DE GESTION DE B... (34.43) 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
49.56% 2024
2022
2023
2024
Q1: 7.04%
Med: 33.52%
Q3: 60.34%
Good

In 2024, the financial autonomy of COMPAGNIE DE GESTION DE B... (49.6%) 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
-5.14 years 2022
2022
Q1: 0.0 years
Med: 0.48 years
Q3: 3.26 years
Excellent

In 2022, the repayment capacity of COMPAGNIE DE GESTION DE B... (-5.14) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 206.33. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

206.332

Liquidity indicators evolution
COMPAGNIE DE GESTION DE BOUTIQUES

Sector positioning

Liquidity ratio
206.33 2024
2022
2023
2024
Q1: 112.99
Med: 209.42
Q3: 385.58
Average -18 pts over 3 years

In 2024, the liquidity ratio of COMPAGNIE DE GESTION DE B... (206.33) 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
-6.55x 2022
2022
Q1: 0.0x
Med: 0.32x
Q3: 3.45x
Watch

In 2022, the interest coverage of COMPAGNIE DE GESTION DE B... (-6.5x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

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

0 €

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

0 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

0 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 and payment terms evolution
COMPAGNIE DE GESTION DE BOUTIQUES

Positioning of COMPAGNIE DE GESTION DE BOUTIQUES in its sector

Comparison with sector Commerce de détail d'habillement en magasin spécialisé

Similar companies (Commerce de détail d'habillement en magasin spécialisé)

Compare COMPAGNIE DE GESTION DE BOUTIQUES with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'habillement en magasin spécialisé

Frequently asked questions about COMPAGNIE DE GESTION DE BOUTIQUES

What is the revenue of COMPAGNIE DE GESTION DE BOUTIQUES ?

The revenue of COMPAGNIE DE GESTION DE BOUTIQUES in 2022 is 3.0 M€.

Is COMPAGNIE DE GESTION DE BOUTIQUES profitable?

COMPAGNIE DE GESTION DE BOUTIQUES recorded a net loss in 2024.

Where is the headquarters of COMPAGNIE DE GESTION DE BOUTIQUES ?

The headquarters of COMPAGNIE DE GESTION DE BOUTIQUES is located in LONS (64140), in the department Pyrenees-Atlantiques.

Where to find the tax return of COMPAGNIE DE GESTION DE BOUTIQUES ?

The tax return of COMPAGNIE DE GESTION DE BOUTIQUES 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 DE GESTION DE BOUTIQUES operate?

COMPAGNIE DE GESTION DE BOUTIQUES operates in the sector Commerce de détail d'habillement en magasin spécialisé (NAF code 47.71Z). See the 'Sector positioning' section above to compare the company with its competitors.