COMPTOIR DES LYS : revenue, balance sheet and financial ratios

COMPTOIR DES LYS is a French company founded 21 years ago, specialized in the sector Fabrication de parfums et de produits pour la toilette. Based in SOMLOIRE (49360), this company of category PME shows in 2024 a revenue of 15.6 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-11

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - COMPTOIR DES LYS (SIREN 480737030)
Indicator 2024 2023 2022 2021 2020 2017 2016 2015
Revenue 15 638 354 € 14 294 404 € 14 758 623 € 15 948 140 € 17 939 900 € 11 039 147 € 10 157 641 € N/C
Net income -332 276 € -93 878 € -239 611 € 238 701 € 238 092 € 94 222 € 237 697 € 324 532 €
EBITDA -153 661 € -30 463 € -89 339 € 176 455 € 628 237 € 273 810 € 407 129 € N/C
Net margin -2.1% -0.7% -1.6% 1.5% 1.3% 0.9% 2.3% N/C

Revenue and income statement

In 2024, COMPTOIR DES LYS achieves revenue of 15.6 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.5%. Vs 2023: +9%. After deducting consumption (9.2 M€), gross margin stands at 6.5 M€, i.e. a rate of 41%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -154 k€, representing -1.0% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -332 k€ (-2.1% 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

15 638 354 €

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

6 482 437 €

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

-153 661 €

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

-172 595 €

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

-332 276 €

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

-1.0%

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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 163%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 15%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

162.568%

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

15.423%

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

-2.122%

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

-6.407

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

33.6%

Solvency indicators evolution
COMPTOIR DES LYS

Sector positioning

Debt ratio
162.57 2024
2022
2023
2024
Q1: 0.02
Med: 16.11
Q3: 69.89
Watch +23 pts over 3 years

In 2024, the debt ratio of COMPTOIR DES LYS (162.57) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
15.42% 2024
2022
2023
2024
Q1: 13.12%
Med: 39.4%
Q3: 62.45%
Average -12 pts over 3 years

In 2024, the financial autonomy of COMPTOIR DES LYS (15.4%) 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
-6.41 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.86 years
Excellent

In 2024, the repayment capacity of COMPTOIR DES LYS (-6.41) 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 124.51. 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

124.506

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

-59.592

Liquidity indicators evolution
COMPTOIR DES LYS

Sector positioning

Liquidity ratio
124.51 2024
2022
2023
2024
Q1: 133.62
Med: 232.43
Q3: 402.04
Watch

In 2024, the liquidity ratio of COMPTOIR DES LYS (124.51) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
-59.59x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.69x
Q3: 9.22x
Watch

In 2024, the interest coverage of COMPTOIR DES LYS (-59.6x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 43 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 95 days. Excellent situation: suppliers finance 52 days of the operating cycle (retail model). Inventory turnover is 77 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 119 days of revenue, i.e. 5.2 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

5 179 579 €

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

43 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

95 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

77 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

119 j

WCR and payment terms evolution
COMPTOIR DES LYS

Positioning of COMPTOIR DES LYS in its sector

Comparison with sector Fabrication de parfums et de produits pour la toilette

Valuation estimate

Based on 74 transactions of similar company sales (all years), the value of COMPTOIR DES LYS is estimated at 1 717 783 € (range 1 120 999€ - 3 908 214€). The price/revenue ratio is 0.11x (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
74 tx
1120k€ 1717k€ 3908k€
1 717 783 € Range: 1 120 999€ - 3 908 214€
Section all-time Aggregated at NAF section level

Valuation method used

Revenue Multiple
15 638 354 € × 0.11x = 1 717 783 €
Range: 1 121 000€ - 3 908 214€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 74 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 (Fabrication de parfums et de produits pour la toilette)

Compare COMPTOIR DES LYS with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de parfums et de produits pour la toilette

Frequently asked questions about COMPTOIR DES LYS

What is the revenue of COMPTOIR DES LYS ?

The revenue of COMPTOIR DES LYS in 2024 is 15.6 M€.

Is COMPTOIR DES LYS profitable?

COMPTOIR DES LYS recorded a net loss in 2024.

Where is the headquarters of COMPTOIR DES LYS ?

The headquarters of COMPTOIR DES LYS is located in SOMLOIRE (49360), in the department Maine-et-Loire.

Where to find the tax return of COMPTOIR DES LYS ?

The tax return of COMPTOIR DES LYS 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 LYS operate?

COMPTOIR DES LYS operates in the sector Fabrication de parfums et de produits pour la toilette (NAF code 20.42Z). See the 'Sector positioning' section above to compare the company with its competitors.