COMPTOIR DES 3 CAPS : revenue, balance sheet and financial ratios

COMPTOIR DES 3 CAPS is a French company founded 22 years ago, specialized in the sector Fonds de placement et entités financières similaires. Based in THIAIS (94320), this company of category ETI shows in 2024 a revenue of 3.5 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 - COMPTOIR DES 3 CAPS (SIREN 451435754)
Indicator 2024 2023 2022 2021 2020 2019 2018 2015 2014 2013
Revenue 3 519 445 € 3 082 635 € 5 011 867 € 5 655 899 € 3 230 170 € 2 284 236 € 2 241 806 € 2 087 740 € 1 182 663 € 44 284 689 €
Net income 46 598 € 115 566 € 198 495 € 246 466 € 194 437 € 154 151 € 135 200 € 860 252 € 17 332 € 894 603 €
EBITDA 62 752 € 121 474 € 196 749 € 237 189 € 197 861 € 146 062 € 137 419 € 189 427 € -605 299 € 2 432 356 €
Net margin 1.3% 3.7% 4.0% 4.4% 6.0% 6.7% 6.0% 41.2% 1.5% 2.0%

Revenue and income statement

In 2024, COMPTOIR DES 3 CAPS achieves revenue of 3.5 M€. Revenue is declining over the period 2013-2024 (CAGR: -20.6%). Vs 2023, growth of +14% (3.1 M€ -> 3.5 M€). After deducting consumption (0 €), gross margin stands at 3.5 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 63 k€, representing 1.8% of revenue. Warning negative scissor effect: despite revenue change (+14%), EBITDA varies by -48%, reducing margin by 2.2 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 47 k€, i.e. 1.3% of revenue. This profit can be retained or distributed to shareholders.

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

3 519 445 €

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

3 519 445 €

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

62 752 €

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

66 412 €

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

46 598 €

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

1.8%

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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 38%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 62%. 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 46.0 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. 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

38.254%

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

61.668%

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

1.287%

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

46.004

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

16.1%

Solvency indicators evolution
COMPTOIR DES 3 CAPS

Sector positioning

Debt ratio
38.25 2024
2022
2023
2024
Q1: 0.01
Med: 13.69
Q3: 116.56
Average

In 2024, the debt ratio of COMPTOIR DES 3 CAPS (38.25) 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
61.67% 2024
2022
2023
2024
Q1: 13.95%
Med: 55.8%
Q3: 90.35%
Good

In 2024, the financial autonomy of COMPTOIR DES 3 CAPS (61.7%) 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
46.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.15 years
Q3: 4.69 years
Average

In 2024, the repayment capacity of COMPTOIR DES 3 CAPS (46.00) 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 212.91. 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 21.1x. 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

212.909

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

21.062

Liquidity indicators evolution
COMPTOIR DES 3 CAPS

Sector positioning

Liquidity ratio
212.91 2024
2022
2023
2024
Q1: 132.35
Med: 897.73
Q3: 5412.13
Average

In 2024, the liquidity ratio of COMPTOIR DES 3 CAPS (212.91) 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
21.06x 2024
2022
2023
2024
Q1: -144.56x
Med: -8.16x
Q3: 0.0x
Excellent

In 2024, the interest coverage of COMPTOIR DES 3 CAPS (21.1x) 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: 63 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 97 days. Excellent situation: suppliers finance 34 days of the operating cycle (retail model). Overall, WCR represents 60 days of revenue, i.e. 586 k€ to permanently finance. Notable WCR improvement over the period (-92%), freeing up cash.

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

586 128 €

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

63 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

97 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

0 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

60 j

WCR and payment terms evolution
COMPTOIR DES 3 CAPS

Positioning of COMPTOIR DES 3 CAPS in its sector

Comparison with sector Fonds de placement et entités financières similaires

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (26 transactions). This range of 688 137€ to 1 487 326€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
688k€ 1219k€ 1487k€
1 219 390 € Range: 688 137€ - 1 487 326€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 26 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 (Fonds de placement et entités financières similaires)

Compare COMPTOIR DES 3 CAPS with other companies in the same sector:

Voir toutes les statistiques du secteur Fonds de placement et entités financières similaires

Frequently asked questions about COMPTOIR DES 3 CAPS

What is the revenue of COMPTOIR DES 3 CAPS ?

The revenue of COMPTOIR DES 3 CAPS in 2024 is 3.5 M€.

Is COMPTOIR DES 3 CAPS profitable?

Yes, COMPTOIR DES 3 CAPS generated a net profit of 47 k€ in 2024.

Where is the headquarters of COMPTOIR DES 3 CAPS ?

The headquarters of COMPTOIR DES 3 CAPS is located in THIAIS (94320), in the department Val-de-Marne.

Where to find the tax return of COMPTOIR DES 3 CAPS ?

The tax return of COMPTOIR DES 3 CAPS 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 DES 3 CAPS operate?

COMPTOIR DES 3 CAPS operates in the sector Fonds de placement et entités financières similaires (NAF code 64.30Z). See the 'Sector positioning' section above to compare the company with its competitors.