COMPAGNIE EUROPEENNE DES BAINS : revenue, balance sheet and financial ratios

COMPAGNIE EUROPEENNE DES BAINS is a French company founded 36 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in PARIS (75001), this company of category ETI shows in 2023 a revenue of 7.7 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - COMPAGNIE EUROPEENNE DES BAINS (SIREN 352840862)
Indicator 2023 2022 2021 2020 2019 2017 2016
Revenue 7 692 227 € 3 135 790 € 5 209 447 € 4 694 552 € 5 357 553 € 4 307 384 € 4 361 106 €
Net income -11 069 774 € 2 422 978 € -1 625 619 € -1 916 889 € 2 394 407 € 1 315 532 € -2 615 418 €
EBITDA -21 079 € -3 332 645 € -379 824 € -255 735 € 37 890 € 22 306 € -197 019 €
Net margin -143.9% 77.3% -31.2% -40.8% 44.7% 30.5% -60.0%

Revenue and income statement

In 2023, COMPAGNIE EUROPEENNE DES BAINS achieves revenue of 7.7 M€. Over the period 2016-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +8.4%. Vs 2022, growth of +145% (3.1 M€ -> 7.7 M€). After deducting consumption (200 k€), gross margin stands at 7.5 M€, i.e. a rate of 97%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -21 k€, representing -0.3% of revenue. Positive scissor effect: EBITDA margin improves by +106.0 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -11.1 M€ (-143.9% of revenue), which will impact equity.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

7 692 227 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

7 492 206 €

EBITDA (2023) ?
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

-21 079 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-8 934 353 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-11 069 774 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-0.3%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at -222%. 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 -66%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 10.2 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 30.0% 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 (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-222.272%

Financial autonomy (2023) ?
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

-65.703%

Cash flow / Revenue (2023) ?
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

30.048%

Repayment capacity (2023) ?
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

10.19

Asset age ratio (2023) ?
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

7.7%

Solvency indicators evolution
COMPAGNIE EUROPEENNE DES BAINS

Sector positioning

Debt ratio
-222.27 2023
2021
2022
2023
Q1: 0.0
Med: 4.57
Q3: 46.63
Excellent

In 2023, the debt ratio of COMPAGNIE EUROPEENNE DES ... (-222.27) 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.

Financial autonomy
-65.7% 2023
2021
2022
2023
Q1: 4.34%
Med: 38.51%
Q3: 74.89%
Average

In 2023, the financial autonomy of COMPAGNIE EUROPEENNE DES ... (-65.7%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
10.19 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.06 years
Average +50 pts over 3 years

In 2023, the repayment capacity of COMPAGNIE EUROPEENNE DES ... (10.19) 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 390.22. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

390.218

Interest coverage (2023) ?
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

-27307.728

Liquidity indicators evolution
COMPAGNIE EUROPEENNE DES BAINS

Sector positioning

Liquidity ratio
390.22 2023
2021
2022
2023
Q1: 139.84
Med: 306.31
Q3: 899.92
Good

In 2023, the liquidity ratio of COMPAGNIE EUROPEENNE DES ... (390.22) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
-27307.73x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 0.24x
Watch

In 2023, the interest coverage of COMPAGNIE EUROPEENNE DES ... (-27307.7x) 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. Average customer payment term: 93 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 50 days. The gap of 43 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 4 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 328 days of revenue, i.e. 7.0 M€ to permanently finance.

Operating WCR (2023) ?
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

7 012 696 €

Customer credit (2023) ?
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

93 j

Supplier credit (2023) ?
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

50 j

Inventory turnover (2023) ?
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

4 j

WCR in days of revenue (2023) ?
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

328 j

WCR and payment terms evolution
COMPAGNIE EUROPEENNE DES BAINS

Positioning of COMPAGNIE EUROPEENNE DES BAINS in its sector

Comparison with sector Conseil pour les affaires et autres conseils de gestion

Valuation estimate

Based on 66 transactions of similar company sales in 2023, the value of COMPAGNIE EUROPEENNE DES BAINS is estimated at 4 864 170 € (range 2 098 516€ - 7 623 289€). 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 2023
66 tx
2098k€ 4864k€ 7623k€
4 864 170 € Range: 2 098 516€ - 7 623 289€
NAF 5 année 2023

Valuation method used

Revenue Multiple
7 692 227 € × 0.63x = 4 864 170 €
Range: 2 098 516€ - 7 623 290€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 66 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 (Conseil pour les affaires et autres conseils de gestion)

Compare COMPAGNIE EUROPEENNE DES BAINS with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion

Frequently asked questions about COMPAGNIE EUROPEENNE DES BAINS

What is the revenue of COMPAGNIE EUROPEENNE DES BAINS ?

The revenue of COMPAGNIE EUROPEENNE DES BAINS in 2023 is 7.7 M€.

Is COMPAGNIE EUROPEENNE DES BAINS profitable?

COMPAGNIE EUROPEENNE DES BAINS recorded a net loss in 2023.

Where is the headquarters of COMPAGNIE EUROPEENNE DES BAINS ?

The headquarters of COMPAGNIE EUROPEENNE DES BAINS is located in PARIS (75001), in the department Paris.

Where to find the tax return of COMPAGNIE EUROPEENNE DES BAINS ?

The tax return of COMPAGNIE EUROPEENNE DES BAINS 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 EUROPEENNE DES BAINS operate?

COMPAGNIE EUROPEENNE DES BAINS operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.