COMPTOIR DES REVETEMENTS : revenue, balance sheet and financial ratios

COMPTOIR DES REVETEMENTS is a French company founded 54 years ago, specialized in the sector Travaux de revêtement des sols et des murs. Based in VILLEURBANNE (69100), this company of category PME shows in 2024 a revenue of 36.2 M€. 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 REVETEMENTS (SIREN 972502355)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 36 217 664 € 35 552 935 € 35 629 042 € 34 213 814 € 33 194 184 € 38 419 625 € 34 579 959 € 31 573 425 € 28 244 691 €
Net income 827 323 € 677 928 € 662 307 € 462 548 € 108 641 € -177 352 € 1 171 952 € 559 452 € 328 649 €
EBITDA 2 164 991 € 1 359 251 € 1 233 129 € 939 287 € 523 882 € -565 271 € 486 319 € 735 835 € 428 046 €
Net margin 2.3% 1.9% 1.9% 1.4% 0.3% -0.5% 3.4% 1.8% 1.2%

Revenue and income statement

In 2024, COMPTOIR DES REVETEMENTS achieves revenue of 36.2 M€. Revenue is growing positively over 9 years (CAGR: +3.2%). Vs 2023: +2%. After deducting consumption (9.1 M€), gross margin stands at 27.2 M€, i.e. a rate of 75%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2.2 M€, representing 6.0% of revenue. Positive scissor effect: EBITDA margin improves by +2.2 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 827 k€, i.e. 2.3% 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

36 217 664 €

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

27 154 285 €

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

2 164 991 €

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

1 041 953 €

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

827 323 €

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

6.0%

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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 49%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 39%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.0% 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

48.683%

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

39.017%

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

3.95%

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

2.673

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

50.8%

Solvency indicators evolution
COMPTOIR DES REVETEMENTS

Sector positioning

Debt ratio
48.68 2024
2022
2023
2024
Q1: 0.8
Med: 14.3
Q3: 45.5
Average

In 2024, the debt ratio of COMPTOIR DES REVETEMENTS (48.68) 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
39.02% 2024
2022
2023
2024
Q1: 9.58%
Med: 34.95%
Q3: 54.01%
Good

In 2024, the financial autonomy of COMPTOIR DES REVETEMENTS (39.0%) 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
2.67 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.02 years
Q3: 0.88 years
Watch

In 2024, the repayment capacity of COMPTOIR DES REVETEMENTS (2.67) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 161.32. 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 3.3x. Financial charges are adequately covered by operations.

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

161.323

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

3.318

Liquidity indicators evolution
COMPTOIR DES REVETEMENTS

Sector positioning

Liquidity ratio
161.32 2024
2022
2023
2024
Q1: 144.87
Med: 201.93
Q3: 303.84
Average -11 pts over 3 years

In 2024, the liquidity ratio of COMPTOIR DES REVETEMENTS (161.32) 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
3.32x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 2.42x
Excellent

In 2024, the interest coverage of COMPTOIR DES REVETEMENTS (3.3x) 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: 69 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 45 days. The company must finance 24 days of gap between collections and payments. Inventory turnover is 12 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 53 days of revenue, i.e. 5.4 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

5 370 355 €

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

69 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

45 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

12 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

53 j

WCR and payment terms evolution
COMPTOIR DES REVETEMENTS

Positioning of COMPTOIR DES REVETEMENTS in its sector

Comparison with sector Travaux de revêtement des sols et des murs

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (47 transactions). This range of 2 346 552€ to 6 670 311€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
2346k€ 3541k€ 6670k€
3 541 641 € Range: 2 346 552€ - 6 670 311€
NAF 5 all-time

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 47 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 (Travaux de revêtement des sols et des murs)

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

Voir toutes les statistiques du secteur Travaux de revêtement des sols et des murs

Frequently asked questions about COMPTOIR DES REVETEMENTS

What is the revenue of COMPTOIR DES REVETEMENTS ?

The revenue of COMPTOIR DES REVETEMENTS in 2024 is 36.2 M€.

Is COMPTOIR DES REVETEMENTS profitable?

Yes, COMPTOIR DES REVETEMENTS generated a net profit of 827 k€ in 2024.

Where is the headquarters of COMPTOIR DES REVETEMENTS ?

The headquarters of COMPTOIR DES REVETEMENTS is located in VILLEURBANNE (69100), in the department Rhone.

Where to find the tax return of COMPTOIR DES REVETEMENTS ?

The tax return of COMPTOIR DES REVETEMENTS 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 REVETEMENTS operate?

COMPTOIR DES REVETEMENTS operates in the sector Travaux de revêtement des sols et des murs (NAF code 43.33Z). See the 'Sector positioning' section above to compare the company with its competitors.