COMPTOIR AGRICOLE COMMERCIAL DE COGNAC : revenue, balance sheet and financial ratios

COMPTOIR AGRICOLE COMMERCIAL DE COGNAC is a French company founded 69 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de minerais et métaux. Based in COGNAC (16100), this company of category GE shows in 2024 a revenue of 133.6 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 - COMPTOIR AGRICOLE COMMERCIAL DE COGNAC (SIREN 905720512)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 133 581 801 € 144 547 879 € 158 493 949 € 146 978 769 € 120 587 861 € 110 537 213 € 110 570 964 € 104 864 209 €
Net income -157 330 € -1 596 386 € 2 817 083 € 3 598 927 € 1 773 897 € 1 378 697 € 2 431 546 € 2 423 348 €
EBITDA 1 054 717 € 773 289 € 7 351 736 € 10 784 092 € 4 546 202 € 4 536 443 € 4 541 911 € 4 897 564 €
Net margin -0.1% -1.1% 1.8% 2.4% 1.5% 1.2% 2.2% 2.3%

Revenue and income statement

In 2024, COMPTOIR AGRICOLE COMMERCIAL DE COGNAC achieves revenue of 133.6 M€. Revenue is growing positively over 8 years (CAGR: +3.5%). Slight decline of -8% vs 2023. After deducting consumption (93.8 M€), gross margin stands at 39.8 M€, i.e. a rate of 30%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.1 M€, representing 0.8% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -157 k€ (-0.1% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

133 581 801 €

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

39 815 241 €

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

1 054 717 €

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

-151 382 €

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

-157 330 €

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

0.8%

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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 48%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 33%. The balance between equity and debt is satisfactory.

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

47.574%

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

32.789%

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

-0.291%

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

-18.575

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

21.1%

Solvency indicators evolution
COMPTOIR AGRICOLE COMMERCIAL DE COGNAC

Sector positioning

Debt ratio
47.57 2024
2022
2023
2024
Q1: 0.21
Med: 11.92
Q3: 50.67
Average +10 pts over 3 years

In 2024, the debt ratio of COMPTOIR AGRICOLE COMMERC... (47.57) 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
32.79% 2024
2022
2023
2024
Q1: 28.45%
Med: 52.57%
Q3: 71.08%
Average

In 2024, the financial autonomy of COMPTOIR AGRICOLE COMMERC... (32.8%) 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
-18.57 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.01 years
Q3: 1.69 years
Excellent -40 pts over 3 years

In 2024, the repayment capacity of COMPTOIR AGRICOLE COMMERC... (-18.57) 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 172.03. 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 20.0x. 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

172.033

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

20.01

Liquidity indicators evolution
COMPTOIR AGRICOLE COMMERCIAL DE COGNAC

Sector positioning

Liquidity ratio
172.03 2024
2022
2023
2024
Q1: 172.14
Med: 274.65
Q3: 436.7
Average

In 2024, the liquidity ratio of COMPTOIR AGRICOLE COMMERC... (172.03) 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
20.01x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.37x
Q3: 11.8x
Excellent +35 pts over 3 years

In 2024, the interest coverage of COMPTOIR AGRICOLE COMMERC... (20.0x) 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: 45 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 52 days. Favorable situation: supplier credit is longer than customer credit by 7 days. Inventory turnover is 49 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 74 days of revenue, i.e. 27.5 M€ to permanently finance.

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

27 488 463 €

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

45 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

52 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

49 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

74 j

WCR and payment terms evolution
COMPTOIR AGRICOLE COMMERCIAL DE COGNAC

Positioning of COMPTOIR AGRICOLE COMMERCIAL DE COGNAC in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de minerais et métaux

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (23 transactions). This range of 6 386 108€ to 13 410 575€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
6386k€ 11014k€ 13410k€
11 014 753 € Range: 6 386 108€ - 13 410 575€
NAF 5 all-time

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 23 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 (Commerce de gros (commerce interentreprises) de minerais et métaux)

Compare COMPTOIR AGRICOLE COMMERCIAL DE COGNAC with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de minerais et métaux

Frequently asked questions about COMPTOIR AGRICOLE COMMERCIAL DE COGNAC

What is the revenue of COMPTOIR AGRICOLE COMMERCIAL DE COGNAC ?

The revenue of COMPTOIR AGRICOLE COMMERCIAL DE COGNAC in 2024 is 133.6 M€.

Is COMPTOIR AGRICOLE COMMERCIAL DE COGNAC profitable?

COMPTOIR AGRICOLE COMMERCIAL DE COGNAC recorded a net loss in 2024.

Where is the headquarters of COMPTOIR AGRICOLE COMMERCIAL DE COGNAC ?

The headquarters of COMPTOIR AGRICOLE COMMERCIAL DE COGNAC is located in COGNAC (16100), in the department Charente.

Where to find the tax return of COMPTOIR AGRICOLE COMMERCIAL DE COGNAC ?

The tax return of COMPTOIR AGRICOLE COMMERCIAL DE COGNAC 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 COMPTOIR AGRICOLE COMMERCIAL DE COGNAC operate?

COMPTOIR AGRICOLE COMMERCIAL DE COGNAC operates in the sector Commerce de gros (commerce interentreprises) de minerais et métaux (NAF code 46.72Z). See the 'Sector positioning' section above to compare the company with its competitors.