COMPTOIR D'ACIERS SPECIAUX DE L'OUEST : revenue, balance sheet and financial ratios

COMPTOIR D'ACIERS SPECIAUX DE L'OUEST is a French company founded 69 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de minerais et métaux. Based in LES SORINIERES (44840), this company of category GE shows in 2024 a revenue of 29.9 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 - COMPTOIR D'ACIERS SPECIAUX DE L'OUEST (SIREN 857802078)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 29 894 175 € 38 367 692 € 42 911 208 € 13 779 415 € 11 788 468 € 16 241 325 € 17 486 306 € 16 146 509 € 13 996 119 €
Net income -1 631 957 € 236 835 € -221 702 € 66 505 € -72 870 € 81 143 € 348 922 € 583 156 € 478 086 €
EBITDA -419 425 € 838 175 € 3 765 556 € 672 409 € 289 491 € 346 420 € 944 184 € 923 457 € 818 958 €
Net margin -5.5% 0.6% -0.5% 0.5% -0.6% 0.5% 2.0% 3.6% 3.4%

Revenue and income statement

In 2024, COMPTOIR D'ACIERS SPECIAUX DE L'OUEST achieves revenue of 29.9 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +10.0%. Significant drop of -22% vs 2023. After deducting consumption (21.6 M€), gross margin stands at 8.3 M€, i.e. a rate of 28%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -419 k€, representing -1.4% of revenue. Warning negative scissor effect: despite revenue change (-22%), EBITDA varies by -150%, reducing margin by 3.6 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -1.6 M€ (-5.5% 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

29 894 175 €

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

8 336 800 €

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

-419 425 €

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

-696 004 €

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

-1 631 957 €

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

-1.4%

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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 13%. 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 56%. 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 2.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 1.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

12.805%

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

55.734%

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

1.314%

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

2.877

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

19.2%

Solvency indicators evolution
COMPTOIR D'ACIERS SPECIAUX DE L'OUEST

Sector positioning

Debt ratio
12.8 2024
2022
2023
2024
Q1: 0.21
Med: 11.92
Q3: 50.67
Average -7 pts over 3 years

In 2024, the debt ratio of COMPTOIR D'ACIERS SPECIAU... (12.80) 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
55.73% 2024
2022
2023
2024
Q1: 28.45%
Med: 52.57%
Q3: 71.08%
Good

In 2024, the financial autonomy of COMPTOIR D'ACIERS SPECIAU... (55.7%) 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
2.88 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.01 years
Q3: 1.69 years
Watch +24 pts over 3 years

In 2024, the repayment capacity of COMPTOIR D'ACIERS SPECIAU... (2.88) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 294.05. 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

294.048

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

-6.062

Liquidity indicators evolution
COMPTOIR D'ACIERS SPECIAUX DE L'OUEST

Sector positioning

Liquidity ratio
294.05 2024
2022
2023
2024
Q1: 172.14
Med: 274.65
Q3: 436.7
Good +9 pts over 3 years

In 2024, the liquidity ratio of COMPTOIR D'ACIERS SPECIAU... (294.05) 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
-6.06x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.37x
Q3: 11.8x
Average -9 pts over 3 years

In 2024, the interest coverage of COMPTOIR D'ACIERS SPECIAU... (-6.1x) 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: 47 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 52 days. Favorable situation: supplier credit is longer than customer credit by 5 days. Inventory turnover is 115 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 67 days of revenue, i.e. 5.5 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

5 547 462 €

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

47 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

115 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

67 j

WCR and payment terms evolution
COMPTOIR D'ACIERS SPECIAUX DE L'OUEST

Positioning of COMPTOIR D'ACIERS SPECIAUX DE L'OUEST 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 3 562 384€ to 6 567 391€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
3562k€ 5726k€ 6567k€
5 726 755 € Range: 3 562 384€ - 6 567 391€
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 D'ACIERS SPECIAUX DE L'OUEST 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 D'ACIERS SPECIAUX DE L'OUEST

What is the revenue of COMPTOIR D'ACIERS SPECIAUX DE L'OUEST ?

The revenue of COMPTOIR D'ACIERS SPECIAUX DE L'OUEST in 2024 is 29.9 M€.

Is COMPTOIR D'ACIERS SPECIAUX DE L'OUEST profitable?

COMPTOIR D'ACIERS SPECIAUX DE L'OUEST recorded a net loss in 2024.

Where is the headquarters of COMPTOIR D'ACIERS SPECIAUX DE L'OUEST ?

The headquarters of COMPTOIR D'ACIERS SPECIAUX DE L'OUEST is located in LES SORINIERES (44840), in the department Loire-Atlantique.

Where to find the tax return of COMPTOIR D'ACIERS SPECIAUX DE L'OUEST ?

The tax return of COMPTOIR D'ACIERS SPECIAUX DE L'OUEST 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 D'ACIERS SPECIAUX DE L'OUEST operate?

COMPTOIR D'ACIERS SPECIAUX DE L'OUEST 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.