COMPTOIR DU BATIMENT ET DE L INDUSTRIE : revenue, balance sheet and financial ratios

COMPTOIR DU BATIMENT ET DE L INDUSTRIE is a French company founded 36 years ago, specialized in the sector Profilage à froid par formage ou pliage. Based in BRESSUIRE (79300), this company of category ETI shows in 2024 a revenue of 136.6 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 DU BATIMENT ET DE L INDUSTRIE (SIREN 351918719)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 136 647 947 € 124 906 854 € 117 503 419 € 95 811 392 € 69 249 854 € 66 704 032 € 59 991 901 € 57 050 515 € 41 774 690 €
Net income 7 667 190 € 7 493 887 € 4 664 417 € 5 975 428 € 3 071 863 € 2 541 957 € 2 056 072 € 1 414 119 € 505 704 €
EBITDA 11 499 611 € 16 518 873 € 12 970 599 € 12 964 636 € 7 429 943 € 6 463 432 € 5 522 320 € 4 301 423 € 2 468 539 €
Net margin 5.6% 6.0% 4.0% 6.2% 4.4% 3.8% 3.4% 2.5% 1.2%

Revenue and income statement

In 2024, COMPTOIR DU BATIMENT ET DE L INDUSTRIE achieves revenue of 136.6 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +16.0%. Vs 2023: +9%. After deducting consumption (106.1 M€), gross margin stands at 30.5 M€, i.e. a rate of 22%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 11.5 M€, representing 8.4% of revenue. Warning negative scissor effect: despite revenue change (+9%), EBITDA varies by -30%, reducing margin by 4.8 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 7.7 M€, i.e. 5.6% 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

136 647 947 €

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

30 524 815 €

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

11 499 611 €

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

10 050 135 €

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

7 667 190 €

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

8.4%

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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 65%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 6.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (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

64.517%

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

6.299%

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

51.6%

Solvency indicators evolution
COMPTOIR DU BATIMENT ET DE L INDUSTRIE

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 3.58
Med: 17.48
Q3: 54.37
Excellent

In 2024, the debt ratio of COMPTOIR DU BATIMENT ET D... (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
64.52% 2024
2022
2023
2024
Q1: 33.3%
Med: 53.85%
Q3: 67.95%
Good -6 pts over 3 years

In 2024, the financial autonomy of COMPTOIR DU BATIMENT ET D... (64.5%) 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
0.0 years 2024
2022
2023
2024
Q1: 0.04 years
Med: 1.4 years
Q3: 2.53 years
Excellent

In 2024, the repayment capacity of COMPTOIR DU BATIMENT ET D... (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 237.18. 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 0.5x. 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

237.184

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

0.513

Liquidity indicators evolution
COMPTOIR DU BATIMENT ET DE L INDUSTRIE

Sector positioning

Liquidity ratio
237.18 2024
2022
2023
2024
Q1: 169.35
Med: 250.67
Q3: 403.25
Average

In 2024, the liquidity ratio of COMPTOIR DU BATIMENT ET D... (237.18) 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
0.51x 2024
2022
2023
2024
Q1: 0.49x
Med: 3.08x
Q3: 7.52x
Average

In 2024, the interest coverage of COMPTOIR DU BATIMENT ET D... (0.5x) 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: 44 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 46 days. Favorable situation: supplier credit is longer than customer credit by 2 days. Inventory turnover is 35 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 115 days of revenue, i.e. 43.7 M€ to permanently finance. Over 2016-2024, WCR increased by +311%, 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

43 668 584 €

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

44 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

46 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

35 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

115 j

WCR and payment terms evolution
COMPTOIR DU BATIMENT ET DE L INDUSTRIE

Positioning of COMPTOIR DU BATIMENT ET DE L INDUSTRIE in its sector

Comparison with sector Profilage à froid par formage ou pliage

Similar companies (Profilage à froid par formage ou pliage)

Compare COMPTOIR DU BATIMENT ET DE L INDUSTRIE with other companies in the same sector:

Voir toutes les statistiques du secteur Profilage à froid par formage ou pliage

Frequently asked questions about COMPTOIR DU BATIMENT ET DE L INDUSTRIE

What is the revenue of COMPTOIR DU BATIMENT ET DE L INDUSTRIE ?

The revenue of COMPTOIR DU BATIMENT ET DE L INDUSTRIE in 2024 is 136.6 M€.

Is COMPTOIR DU BATIMENT ET DE L INDUSTRIE profitable?

Yes, COMPTOIR DU BATIMENT ET DE L INDUSTRIE generated a net profit of 7.7 M€ in 2024.

Where is the headquarters of COMPTOIR DU BATIMENT ET DE L INDUSTRIE ?

The headquarters of COMPTOIR DU BATIMENT ET DE L INDUSTRIE is located in BRESSUIRE (79300), in the department Deux-Sevres.

Where to find the tax return of COMPTOIR DU BATIMENT ET DE L INDUSTRIE ?

The tax return of COMPTOIR DU BATIMENT ET DE L INDUSTRIE 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 DU BATIMENT ET DE L INDUSTRIE operate?

COMPTOIR DU BATIMENT ET DE L INDUSTRIE operates in the sector Profilage à froid par formage ou pliage (NAF code 24.33Z). See the 'Sector positioning' section above to compare the company with its competitors.