COMPAGNIE FRANCAISE D'APPROVISIONNEMENT : revenue, balance sheet and financial ratios

COMPAGNIE FRANCAISE D'APPROVISIONNEMENT is a French company founded 48 years ago, specialized in the sector Transports routiers de fret interurbains. Based in ARC-LES-GRAY (70100), this company of category ETI shows in 2025 a revenue of 3.9 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 FRANCAISE D'APPROVISIONNEMENT (SIREN 313566291)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 3 906 147 € 4 161 168 € 4 070 746 € 4 041 893 € 3 437 741 € 3 602 538 € 3 687 318 € 3 749 967 € 3 382 589 €
Net income 8 084 € 538 € 113 567 € 147 890 € 41 540 € 37 005 € 213 € 97 198 € 82 313 €
EBITDA 271 281 € 295 927 € 388 494 € 419 399 € 332 192 € 394 539 € 323 614 € 399 163 € 392 229 €
Net margin 0.2% 0.0% 2.8% 3.7% 1.2% 1.0% 0.0% 2.6% 2.4%

Revenue and income statement

In 2025, COMPAGNIE FRANCAISE D'APPROVISIONNEMENT achieves revenue of 3.9 M€. Revenue is growing positively over 9 years (CAGR: +1.8%). Slight decline of -6% vs 2024. After deducting consumption (0 €), gross margin stands at 3.9 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 271 k€, representing 6.9% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 8 k€, i.e. 0.2% 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

3 906 147 €

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

3 906 147 €

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

271 281 €

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

-140 643 €

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

8 084 €

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

6.9%

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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 29%. 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 41%. 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 1.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 6.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

29.224%

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

40.683%

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

6.302%

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

1.622

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

51.2%

Solvency indicators evolution
COMPAGNIE FRANCAISE D'APPROVISIONNEMENT

Sector positioning

Debt ratio
29.22 2025
2023
2024
2025
Q1: 10.1
Med: 40.12
Q3: 90.28
Good -14 pts over 3 years

In 2025, the debt ratio of COMPAGNIE FRANCAISE D'APP... (29.22) 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
40.68% 2025
2023
2024
2025
Q1: 24.65%
Med: 39.5%
Q3: 54.09%
Good -17 pts over 3 years

In 2025, the financial autonomy of COMPAGNIE FRANCAISE D'APP... (40.7%) 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
1.62 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.97 years
Q3: 2.68 years
Average -12 pts over 3 years

In 2025, the repayment capacity of COMPAGNIE FRANCAISE D'APP... (1.62) 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 89.24. 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 0.9x. Danger: operating income does not cover interest charges, unsustainable situation.

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

89.236

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

0.915

Liquidity indicators evolution
COMPAGNIE FRANCAISE D'APPROVISIONNEMENT

Sector positioning

Liquidity ratio
89.24 2025
2023
2024
2025
Q1: 134.08
Med: 185.34
Q3: 264.73
Watch -30 pts over 3 years

In 2025, the liquidity ratio of COMPAGNIE FRANCAISE D'APP... (89.24) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
0.92x 2025
2023
2024
2025
Q1: 0.0x
Med: 2.16x
Q3: 7.85x
Average -24 pts over 3 years

In 2025, the interest coverage of COMPAGNIE FRANCAISE D'APP... (0.9x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 91 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 74 days. The company must finance 17 days of gap between collections and payments. Overall, WCR represents 34 days of revenue, i.e. 368 k€ to permanently finance.

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

367 764 €

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

91 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

74 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

34 j

WCR and payment terms evolution
COMPAGNIE FRANCAISE D'APPROVISIONNEMENT

Positioning of COMPAGNIE FRANCAISE D'APPROVISIONNEMENT in its sector

Comparison with sector Transports routiers de fret interurbains

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (41 transactions). This range of 248 721€ to 1 236 474€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
248k€ 711k€ 1236k€
711 008 € Range: 248 721€ - 1 236 474€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 41 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 (Transports routiers de fret interurbains)

Compare COMPAGNIE FRANCAISE D'APPROVISIONNEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Transports routiers de fret interurbains

Frequently asked questions about COMPAGNIE FRANCAISE D'APPROVISIONNEMENT

What is the revenue of COMPAGNIE FRANCAISE D'APPROVISIONNEMENT ?

The revenue of COMPAGNIE FRANCAISE D'APPROVISIONNEMENT in 2025 is 3.9 M€.

Is COMPAGNIE FRANCAISE D'APPROVISIONNEMENT profitable?

Yes, COMPAGNIE FRANCAISE D'APPROVISIONNEMENT generated a net profit of 8 k€ in 2025.

Where is the headquarters of COMPAGNIE FRANCAISE D'APPROVISIONNEMENT ?

The headquarters of COMPAGNIE FRANCAISE D'APPROVISIONNEMENT is located in ARC-LES-GRAY (70100), in the department Haute-Saone.

Where to find the tax return of COMPAGNIE FRANCAISE D'APPROVISIONNEMENT ?

The tax return of COMPAGNIE FRANCAISE D'APPROVISIONNEMENT 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 FRANCAISE D'APPROVISIONNEMENT operate?

COMPAGNIE FRANCAISE D'APPROVISIONNEMENT operates in the sector Transports routiers de fret interurbains (NAF code 49.41A). See the 'Sector positioning' section above to compare the company with its competitors.