COMPOST ENVIRONNEMENT : revenue, balance sheet and financial ratios

COMPOST ENVIRONNEMENT is a French company founded 23 years ago, specialized in the sector Traitement et élimination des déchets non dangereux. Based in LA TOUR-SUR-ORB (34260), this company of category PME shows in 2025 a revenue of 1.3 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - COMPOST ENVIRONNEMENT (SIREN 444427702)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 331 281 € 1 266 323 € 1 382 773 € 1 632 010 € 1 628 031 € 1 521 082 € 1 586 014 € 1 406 086 € 1 365 275 € 1 046 359 €
Net income 17 465 € -131 683 € 170 293 € -271 215 € 73 048 € 63 647 € 121 799 € 52 966 € 132 133 € 114 189 €
EBITDA 3 603 € -38 348 € -41 232 € 90 230 € 171 191 € 167 597 € 207 573 € 66 120 € 282 095 € 273 770 €
Net margin 1.3% -10.4% 12.3% -16.6% 4.5% 4.2% 7.7% 3.8% 9.7% 10.9%

Revenue and income statement

In 2025, COMPOST ENVIRONNEMENT achieves revenue of 1.3 M€. Revenue is growing positively over 10 years (CAGR: +2.7%). Vs 2024: +5%. After deducting consumption (0 €), gross margin stands at 1.3 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 4 k€, representing 0.3% of revenue. Positive scissor effect: EBITDA margin improves by +3.3 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 17 k€, i.e. 1.3% 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

1 331 281 €

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

1 331 281 €

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

3 603 €

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

-4 477 €

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

17 465 €

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

0.3%

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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 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 73%. 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 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

0.009%

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

73.213%

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

4.299%

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

0.001

Solvency indicators evolution
COMPOST ENVIRONNEMENT

Sector positioning

Debt ratio
0.01 2025
2023
2024
2025
Q1: 13.82
Med: 85.11
Q3: 367.9
Excellent -9 pts over 3 years

In 2025, the debt ratio of COMPOST ENVIRONNEMENT (0.01) 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
73.21% 2025
2023
2024
2025
Q1: 15.61%
Med: 31.11%
Q3: 52.84%
Excellent

In 2025, the financial autonomy of COMPOST ENVIRONNEMENT (73.2%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.0 years 2025
2023
2024
2025
Q1: 0.21 years
Med: 1.25 years
Q3: 4.13 years
Excellent -23 pts over 3 years

In 2025, the repayment capacity of COMPOST ENVIRONNEMENT (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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 0.00. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement. The interest coverage ratio (= EBIT / Interest expenses) is 1.9x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

0.0

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

1.86

Liquidity indicators evolution
COMPOST ENVIRONNEMENT

Sector positioning

Liquidity ratio
0.0 2025
2023
2024
2025
Q1: 107.47
Med: 220.58
Q3: 396.73
Watch

In 2025, the liquidity ratio of COMPOST ENVIRONNEMENT (0.00) 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
1.86x 2025
2023
2024
2025
Q1: 0.85x
Med: 2.94x
Q3: 10.19x
Average +12 pts over 3 years

In 2025, the interest coverage of COMPOST ENVIRONNEMENT (1.9x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 19 days. Favorable situation: supplier credit is longer than customer credit by 19 days. WCR is negative (-25 days): operations structurally generate cash. Notable WCR improvement over the period (-153%), freeing up cash.

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

-93 296 €

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

0 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

19 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

-25 j

WCR and payment terms evolution
COMPOST ENVIRONNEMENT

Positioning of COMPOST ENVIRONNEMENT in its sector

Comparison with sector Traitement et élimination des déchets non dangereux

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (44 transactions). This range of 60 923€ to 204 695€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
60k€ 103k€ 204k€
103 839 € Range: 60 923€ - 204 695€
NAF 5 all-time
How is this estimate calculated?

This estimate is based on the analysis of 44 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 (Traitement et élimination des déchets non dangereux)

Compare COMPOST ENVIRONNEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Traitement et élimination des déchets non dangereux

Frequently asked questions about COMPOST ENVIRONNEMENT

What is the revenue of COMPOST ENVIRONNEMENT ?

The revenue of COMPOST ENVIRONNEMENT in 2025 is 1.3 M€.

Is COMPOST ENVIRONNEMENT profitable?

Yes, COMPOST ENVIRONNEMENT generated a net profit of 17 k€ in 2025.

Where is the headquarters of COMPOST ENVIRONNEMENT ?

The headquarters of COMPOST ENVIRONNEMENT is located in LA TOUR-SUR-ORB (34260), in the department Herault.

Where to find the tax return of COMPOST ENVIRONNEMENT ?

The tax return of COMPOST ENVIRONNEMENT 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 COMPOST ENVIRONNEMENT operate?

COMPOST ENVIRONNEMENT operates in the sector Traitement et élimination des déchets non dangereux (NAF code 38.21Z). See the 'Sector positioning' section above to compare the company with its competitors.