COMPTOIR DE DIFFUSION TEXTILE : revenue, balance sheet and financial ratios

COMPTOIR DE DIFFUSION TEXTILE is a French company founded 49 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in ARMENTIERES (59280), this company of category PME shows in 2016 a revenue of 714 k€. 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 DE DIFFUSION TEXTILE (SIREN 308921915)
Indicator 2016 2015
Revenue 713 597 € 700 893 €
Net income 45 177 € 20 132 €
EBITDA 56 397 € 21 236 €
Net margin 6.3% 2.9%

Revenue and income statement

In 2016, COMPTOIR DE DIFFUSION TEXTILE achieves revenue of 714 k€. Vs 2015: +2%. After deducting consumption (318 k€), gross margin stands at 395 k€, i.e. a rate of 55%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 56 k€, representing 7.9% of revenue. Positive scissor effect: EBITDA margin improves by +4.9 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 45 k€, i.e. 6.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2016) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

713 597 €

Gross margin (2016) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

395 308 €

EBITDA (2016) ?
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

56 397 €

EBIT (2016) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

49 456 €

Net income (2016) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

45 177 €

EBITDA margin (2016) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

7.9%

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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 3%. 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 3%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 11.6% 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 (2016) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

3.348%

Financial autonomy (2016) ?
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

2.571%

Cash flow / Revenue (2016) ?
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

11.607%

Repayment capacity (2016) ?
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

0.0

Asset age ratio (2016) ?
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

7.5%

Solvency indicators evolution
COMPTOIR DE DIFFUSION TEXTILE

Sector positioning

Debt ratio
3.35 2016
2015
2016
Q1: 0.0
Med: 29.7
Q3: 155.46
Good

In 2016, the debt ratio of COMPTOIR DE DIFFUSION TEX... (3.35) 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
2.57% 2016
2015
2016
Q1: 9.35%
Med: 33.71%
Q3: 60.1%
Average

In 2016, the financial autonomy of COMPTOIR DE DIFFUSION TEX... (2.6%) 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
0.0 years 2016
2015
2016
Q1: 0.0 years
Med: 0.02 years
Q3: 2.73 years
Excellent

In 2016, the repayment capacity of COMPTOIR DE DIFFUSION TEX... (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 400.58. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2016) ?
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

400.577

Interest coverage (2016) ?
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

0.0

Liquidity indicators evolution
COMPTOIR DE DIFFUSION TEXTILE

Sector positioning

Liquidity ratio
400.58 2016
2015
2016
Q1: 75.03
Med: 135.9
Q3: 254.79
Excellent

In 2016, the liquidity ratio of COMPTOIR DE DIFFUSION TEX... (400.58) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
0.0x 2016
2015
2016
Q1: 0.0x
Med: 0.0x
Q3: 6.67x
Average -26 pts over 2 years

In 2016, the interest coverage of COMPTOIR DE DIFFUSION TEX... (0.0x) 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: 29 days. Favorable situation: supplier credit is longer than customer credit by 29 days. Inventory turnover is 95 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 5 days of revenue, i.e. 11 k€ to permanently finance.

Operating WCR (2016) ?
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

10 540 €

Customer credit (2016) ?
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 (2016) ?
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

29 j

Inventory turnover (2016) ?
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

95 j

WCR in days of revenue (2016) ?
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

5 j

WCR and payment terms evolution
COMPTOIR DE DIFFUSION TEXTILE

Positioning of COMPTOIR DE DIFFUSION TEXTILE in its sector

Comparison with sector Commerce de détail d'habillement en magasin spécialisé

Valuation estimate

Based on 892 transactions of similar company sales (all years), the value of COMPTOIR DE DIFFUSION TEXTILE is estimated at 175 384 € (range 77 084€ - 401 330€). With an EBITDA of 56 397€, the sector multiple of 3.0x is applied. The price/revenue ratio is 0.29x (conservative valuation). 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.

Estimated enterprise value 2016
892 transactions
77k€ 175k€ 401k€
175 384 € Range: 77 084€ - 401 330€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
56 397 € × 3.0x
Estimation 168 404 €
70 172€ - 388 800€
Revenue Multiple 30%
713 597 € × 0.29x
Estimation 210 300 €
104 499€ - 459 393€
Net Income Multiple 20%
45 177 € × 3.1x
Estimation 140 461 €
53 245€ - 345 561€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 892 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 détail d'habillement en magasin spécialisé)

Compare COMPTOIR DE DIFFUSION TEXTILE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'habillement en magasin spécialisé

Frequently asked questions about COMPTOIR DE DIFFUSION TEXTILE

What is the revenue of COMPTOIR DE DIFFUSION TEXTILE ?

The revenue of COMPTOIR DE DIFFUSION TEXTILE in 2016 is 714 k€.

Is COMPTOIR DE DIFFUSION TEXTILE profitable?

Yes, COMPTOIR DE DIFFUSION TEXTILE generated a net profit of 45 k€ in 2016.

Where is the headquarters of COMPTOIR DE DIFFUSION TEXTILE ?

The headquarters of COMPTOIR DE DIFFUSION TEXTILE is located in ARMENTIERES (59280), in the department Nord.

Where to find the tax return of COMPTOIR DE DIFFUSION TEXTILE ?

The tax return of COMPTOIR DE DIFFUSION TEXTILE 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 DE DIFFUSION TEXTILE operate?

COMPTOIR DE DIFFUSION TEXTILE operates in the sector Commerce de détail d'habillement en magasin spécialisé (NAF code 47.71Z). See the 'Sector positioning' section above to compare the company with its competitors.