COMPTOIR DES AMERIQUES : revenue, balance sheet and financial ratios

COMPTOIR DES AMERIQUES is a French company founded 9 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in BENERVILLE-SUR-MER (14910), this company of category PME shows in 2019 a revenue of 573 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 DES AMERIQUES (SIREN 821316411)
Indicator 2019 2018 2017
Revenue 573 359 € 324 966 € 174 118 €
Net income 33 697 € 29 376 € 7 857 €
EBITDA 49 736 € 41 298 € 17 234 €
Net margin 5.9% 9.0% 4.5%

Revenue and income statement

In 2019, COMPTOIR DES AMERIQUES achieves revenue of 573 k€. Over the period 2017-2019, the company shows strong growth with a CAGR (compound annual growth rate) of +81.5%. Vs 2018, growth of +76% (325 k€ -> 573 k€). After deducting consumption (312 k€), gross margin stands at 262 k€, i.e. a rate of 46%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 50 k€, representing 8.7% of revenue. Warning negative scissor effect: despite revenue change (+76%), EBITDA varies by +20%, reducing margin by 4.0 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 34 k€, i.e. 5.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2019) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

573 359 €

Gross margin (2019) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

261 853 €

EBITDA (2019) ?
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

49 736 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

41 169 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

33 697 €

EBITDA margin (2019) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

8.7%

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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 82%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 21%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 7.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

82.496%

Financial autonomy (2019) ?
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

21.248%

Cash flow / Revenue (2019) ?
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

7.28%

Repayment capacity (2019) ?
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

1.384

Asset age ratio (2019) ?
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

87.8%

Solvency indicators evolution
COMPTOIR DES AMERIQUES

Sector positioning

Debt ratio
82.5 2019
2017
2018
2019
Q1: 0.04
Med: 26.06
Q3: 131.79
Average -12 pts over 3 years

In 2019, the debt ratio of COMPTOIR DES AMERIQUES (82.50) 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
21.25% 2019
2017
2018
2019
Q1: 7.94%
Med: 34.01%
Q3: 61.79%
Average

In 2019, the financial autonomy of COMPTOIR DES AMERIQUES (21.2%) 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
1.38 years 2019
2017
2018
2019
Q1: 0.0 years
Med: 0.07 years
Q3: 2.64 years
Average

In 2019, the repayment capacity of COMPTOIR DES AMERIQUES (1.38) 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 110.17. 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 2.5x. Financial charges are adequately covered by operations.

Liquidity ratio (2019) ?
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

110.175

Interest coverage (2019) ?
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

2.515

Liquidity indicators evolution
COMPTOIR DES AMERIQUES

Sector positioning

Liquidity ratio
110.17 2019
2017
2018
2019
Q1: 84.06
Med: 155.12
Q3: 289.68
Average

In 2019, the liquidity ratio of COMPTOIR DES AMERIQUES (110.17) 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
2.52x 2019
2017
2018
2019
Q1: 0.0x
Med: 0.0x
Q3: 4.45x
Good -11 pts over 3 years

In 2019, the interest coverage of COMPTOIR DES AMERIQUES (2.5x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 16 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 43 days. Favorable situation: supplier credit is longer than customer credit by 27 days. Inventory turnover is 58 days (= Average inventory / Cost of goods x 360). WCR is negative (-16 days): operations structurally generate cash. Notable WCR improvement over the period (-556%), freeing up cash.

Operating WCR (2019) ?
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

-25 016 €

Customer credit (2019) ?
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

16 j

Supplier credit (2019) ?
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

43 j

Inventory turnover (2019) ?
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

58 j

WCR in days of revenue (2019) ?
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

-16 j

WCR and payment terms evolution
COMPTOIR DES AMERIQUES

Positioning of COMPTOIR DES AMERIQUES in its sector

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

Valuation estimate

Based on 146 transactions of similar company sales in 2019, the value of COMPTOIR DES AMERIQUES is estimated at 167 664 € (range 82 904€ - 353 143€). With an EBITDA of 49 736€, the sector multiple of 2.9x is applied. The price/revenue ratio is 0.34x (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 2019
146 transactions
82k€ 167k€ 353k€
167 664 € Range: 82 904€ - 353 143€
NAF 5 année 2019

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
49 736 € × 2.9x
Estimation 144 133 €
88 676€ - 260 065€
Revenue Multiple 30%
573 359 € × 0.34x
Estimation 192 698 €
74 856€ - 518 482€
Net Income Multiple 20%
33 697 € × 5.6x
Estimation 188 942 €
80 549€ - 337 833€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 146 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 DES AMERIQUES 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 DES AMERIQUES

What is the revenue of COMPTOIR DES AMERIQUES ?

The revenue of COMPTOIR DES AMERIQUES in 2019 is 573 k€.

Is COMPTOIR DES AMERIQUES profitable?

Yes, COMPTOIR DES AMERIQUES generated a net profit of 34 k€ in 2019.

Where is the headquarters of COMPTOIR DES AMERIQUES ?

The headquarters of COMPTOIR DES AMERIQUES is located in BENERVILLE-SUR-MER (14910), in the department Calvados.

Where to find the tax return of COMPTOIR DES AMERIQUES ?

The tax return of COMPTOIR DES AMERIQUES 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 AMERIQUES operate?

COMPTOIR DES AMERIQUES 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.