COMPTOIR DISTRIBUTION MATERIAUX PUYNESGE : revenue, balance sheet and financial ratios

COMPTOIR DISTRIBUTION MATERIAUX PUYNESGE is a French company founded 51 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction . Based in JOIGNY (89300), this company of category ETI shows in 2024 a revenue of 2.9 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - COMPTOIR DISTRIBUTION MATERIAUX PUYNESGE (SIREN 302043187)
Indicator 2024 2023 2021 2020 2019 2018 2017 2016
Revenue 2 906 420 € 3 504 271 € 3 194 992 € 2 489 179 € 2 266 976 € 2 012 769 € 1 940 526 € 2 153 249 €
Net income 45 401 € 331 244 € 99 809 € 51 302 € 32 694 € 35 805 € 618 € 41 123 €
EBITDA 116 252 € 479 433 € 143 819 € 68 852 € 54 637 € 91 039 € 17 593 € 100 536 €
Net margin 1.6% 9.5% 3.1% 2.1% 1.4% 1.8% 0.0% 1.9%

Revenue and income statement

In 2024, COMPTOIR DISTRIBUTION MATERIAUX PUYNESGE achieves revenue of 2.9 M€. Revenue is growing positively over 8 years (CAGR: +3.8%). Significant drop of -17% vs 2023. After deducting consumption (2.1 M€), gross margin stands at 803 k€, i.e. a rate of 28%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 116 k€, representing 4.0% of revenue. Warning negative scissor effect: despite revenue change (-17%), EBITDA varies by -76%, reducing margin by 9.7 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 45 k€, i.e. 1.6% 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

2 906 420 €

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

803 082 €

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

116 252 €

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

55 878 €

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

45 401 €

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

4.0%

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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 0%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 85%. This high autonomy means the company finances most of its assets through equity, a sign of strength. 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

0.0%

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

84.75%

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

1.105%

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

0.0

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

2.0%

Solvency indicators evolution
COMPTOIR DISTRIBUTION MATERIAUX PUYNESGE

Sector positioning

Debt ratio
0.0 2024
2021
2023
2024
Q1: 2.11
Med: 17.78
Q3: 57.25
Excellent

In 2024, the debt ratio of COMPTOIR DISTRIBUTION MAT... (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
84.75% 2024
2021
2023
2024
Q1: 25.79%
Med: 46.44%
Q3: 64.03%
Excellent +13 pts over 3 years

In 2024, the financial autonomy of COMPTOIR DISTRIBUTION MAT... (84.8%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.0 years 2024
2021
2023
2024
Q1: 0.0 years
Med: 0.37 years
Q3: 2.35 years
Excellent -26 pts over 3 years

In 2024, the repayment capacity of COMPTOIR DISTRIBUTION MAT... (0.00) 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 615.53. 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 0.1x. Danger: operating income does not cover interest charges, unsustainable situation.

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

615.533

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

0.057

Liquidity indicators evolution
COMPTOIR DISTRIBUTION MATERIAUX PUYNESGE

Sector positioning

Liquidity ratio
615.53 2024
2021
2023
2024
Q1: 160.67
Med: 234.81
Q3: 352.8
Excellent

In 2024, the liquidity ratio of COMPTOIR DISTRIBUTION MAT... (615.53) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
0.06x 2024
2021
2023
2024
Q1: 0.0x
Med: 1.35x
Q3: 8.54x
Average -11 pts over 3 years

In 2024, the interest coverage of COMPTOIR DISTRIBUTION MAT... (0.1x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 30 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 39 days. Favorable situation: supplier credit is longer than customer credit by 9 days. Inventory turnover is 149 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 178 days of revenue, i.e. 1.4 M€ to permanently finance. Over 2016-2024, WCR increased by +24%, requiring additional financing.

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

1 434 900 €

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

30 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

39 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

149 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

178 j

WCR and payment terms evolution
COMPTOIR DISTRIBUTION MATERIAUX PUYNESGE

Positioning of COMPTOIR DISTRIBUTION MATERIAUX PUYNESGE in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (39 transactions). This range of 153 687€ to 346 402€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
153k€ 219k€ 346k€
219 326 € Range: 153 687€ - 346 402€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 39 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 gros (commerce interentreprises) de bois et de matériaux de construction )

Compare COMPTOIR DISTRIBUTION MATERIAUX PUYNESGE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Frequently asked questions about COMPTOIR DISTRIBUTION MATERIAUX PUYNESGE

What is the revenue of COMPTOIR DISTRIBUTION MATERIAUX PUYNESGE ?

The revenue of COMPTOIR DISTRIBUTION MATERIAUX PUYNESGE in 2024 is 2.9 M€.

Is COMPTOIR DISTRIBUTION MATERIAUX PUYNESGE profitable?

Yes, COMPTOIR DISTRIBUTION MATERIAUX PUYNESGE generated a net profit of 45 k€ in 2024.

Where is the headquarters of COMPTOIR DISTRIBUTION MATERIAUX PUYNESGE ?

The headquarters of COMPTOIR DISTRIBUTION MATERIAUX PUYNESGE is located in JOIGNY (89300), in the department Yonne.

Where to find the tax return of COMPTOIR DISTRIBUTION MATERIAUX PUYNESGE ?

The tax return of COMPTOIR DISTRIBUTION MATERIAUX PUYNESGE 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 DISTRIBUTION MATERIAUX PUYNESGE operate?

COMPTOIR DISTRIBUTION MATERIAUX PUYNESGE operates in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction (NAF code 46.73A). See the 'Sector positioning' section above to compare the company with its competitors.