COMPTOIR DES INDUSTRIES FRANCAISES : revenue, balance sheet and financial ratios

COMPTOIR DES INDUSTRIES FRANCAISES is a French company founded 13 years ago, specialized in the sector Commerce de détail d'autres équipements du foyer. Based in CHAMBŒUF (42330), this company of category PME shows in 2024 a revenue of 3.6 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 INDUSTRIES FRANCAISES (SIREN 791481906)
Indicator 2024 2023 2022 2021 2020 2019
Revenue 3 624 046 € 1 698 757 € N/C N/C N/C N/C
Net income 36 155 € 5 381 € 183 922 € 111 469 € 22 721 € 29 968 €
EBITDA 57 123 € 11 683 € N/C N/C N/C N/C
Net margin 1.0% 0.3% N/C N/C N/C N/C

Revenue and income statement

In 2024, COMPTOIR DES INDUSTRIES FRANCAISES achieves revenue of 3.6 M€. Over the period 2023-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +113.3%. Vs 2023, growth of +113% (1.7 M€ -> 3.6 M€). After deducting consumption (2.3 M€), gross margin stands at 1.4 M€, i.e. a rate of 38%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 57 k€, representing 1.6% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 36 k€, i.e. 1.0% 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

3 624 046 €

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

1 364 150 €

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

57 123 €

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

59 700 €

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

36 155 €

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

1.6%

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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 72%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 16%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 1.1% 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

72.313%

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

15.576%

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

1.062%

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

2.548

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

23.2%

Solvency indicators evolution
COMPTOIR DES INDUSTRIES FRANCAISES

Sector positioning

Debt ratio
72.31 2024
2022
2023
2024
Q1: 0.96
Med: 20.93
Q3: 71.81
Average

In 2024, the debt ratio of COMPTOIR DES INDUSTRIES F... (72.31) 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
15.58% 2024
2022
2023
2024
Q1: 7.32%
Med: 33.4%
Q3: 56.85%
Average

In 2024, the financial autonomy of COMPTOIR DES INDUSTRIES F... (15.6%) 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
2.55 years 2024
2023
2024
Q1: -0.06 years
Med: 0.07 years
Q3: 2.46 years
Average

In 2024, the repayment capacity of COMPTOIR DES INDUSTRIES F... (2.55) 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 149.54. 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 10.5x. 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

149.541

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

10.535

Liquidity indicators evolution
COMPTOIR DES INDUSTRIES FRANCAISES

Sector positioning

Liquidity ratio
149.54 2024
2022
2023
2024
Q1: 141.15
Med: 215.06
Q3: 351.66
Average -24 pts over 3 years

In 2024, the liquidity ratio of COMPTOIR DES INDUSTRIES F... (149.54) 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
10.54x 2024
2023
2024
Q1: 0.0x
Med: 0.05x
Q3: 3.99x
Excellent

In 2024, the interest coverage of COMPTOIR DES INDUSTRIES F... (10.5x) 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: 4 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 47 days. Excellent situation: suppliers finance 43 days of the operating cycle (retail model). Inventory turnover is 43 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 46 days of revenue, i.e. 463 k€ 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

462 899 €

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

4 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

47 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

43 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

46 j

WCR and payment terms evolution
COMPTOIR DES INDUSTRIES FRANCAISES

Positioning of COMPTOIR DES INDUSTRIES FRANCAISES in its sector

Comparison with sector Commerce de détail d'autres équipements du foyer

Valuation estimate

Based on 61 transactions of similar company sales in 2024, the value of COMPTOIR DES INDUSTRIES FRANCAISES is estimated at 408 722 € (range 289 909€ - 581 470€). With an EBITDA of 57 123€, the sector multiple of 4.7x is applied. The price/revenue ratio is 0.22x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
61 tx
289k€ 408k€ 581k€
408 722 € Range: 289 909€ - 581 470€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
57 123 € × 4.7x
Estimation 269 343 €
194 063€ - 419 752€
Revenue Multiple 30%
3 624 046 € × 0.22x
Estimation 798 295 €
590 836€ - 1 047 360€
Net Income Multiple 20%
36 155 € × 4.8x
Estimation 172 809 €
78 139€ - 286 935€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 61 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'autres équipements du foyer)

Compare COMPTOIR DES INDUSTRIES FRANCAISES with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'autres équipements du foyer

Frequently asked questions about COMPTOIR DES INDUSTRIES FRANCAISES

What is the revenue of COMPTOIR DES INDUSTRIES FRANCAISES ?

The revenue of COMPTOIR DES INDUSTRIES FRANCAISES in 2024 is 3.6 M€.

Is COMPTOIR DES INDUSTRIES FRANCAISES profitable?

Yes, COMPTOIR DES INDUSTRIES FRANCAISES generated a net profit of 36 k€ in 2024.

Where is the headquarters of COMPTOIR DES INDUSTRIES FRANCAISES ?

The headquarters of COMPTOIR DES INDUSTRIES FRANCAISES is located in CHAMBŒUF (42330), in the department Loire.

Where to find the tax return of COMPTOIR DES INDUSTRIES FRANCAISES ?

The tax return of COMPTOIR DES INDUSTRIES FRANCAISES 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 INDUSTRIES FRANCAISES operate?

COMPTOIR DES INDUSTRIES FRANCAISES operates in the sector Commerce de détail d'autres équipements du foyer (NAF code 47.59B). See the 'Sector positioning' section above to compare the company with its competitors.