COMPTOIR GENERAL BOISSONS COMBUSTIBLES : revenue, balance sheet and financial ratios

COMPTOIR GENERAL BOISSONS COMBUSTIBLES is a French company founded 54 years ago, specialized in the sector Commerces de détail de charbons et combustibles. Based in EGLETONS (19300), this company of category PME shows in 2024 a revenue of 3.2 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 GENERAL BOISSONS COMBUSTIBLES (SIREN 827280108)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 2014
Revenue 3 195 160 € 3 478 357 € 4 224 861 € 2 976 922 € 2 532 356 € 3 209 011 € 3 051 934 € N/C N/C N/C 3 226 892 €
Net income 14 790 € 47 189 € 49 758 € 54 026 € 57 817 € 78 045 € 24 577 € 35 649 € 8 745 € 14 285 € 20 815 €
EBITDA 53 162 € 45 103 € 117 470 € 124 664 € 122 166 € 132 325 € 79 071 € N/C N/C N/C 76 658 €
Net margin 0.5% 1.4% 1.2% 1.8% 2.3% 2.4% 0.8% N/C N/C N/C 0.6%

Revenue and income statement

In 2024, COMPTOIR GENERAL BOISSONS COMBUSTIBLES achieves revenue of 3.2 M€. Activity remains stable over the period (CAGR: -0.1%). Slight decline of -8% vs 2023. After deducting consumption (2.7 M€), gross margin stands at 470 k€, i.e. a rate of 15%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 53 k€, representing 1.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 15 k€, i.e. 0.5% 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

3 195 160 €

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

470 497 €

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

53 162 €

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

14 421 €

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

14 790 €

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

1.7%

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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 4%. 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 70%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 1.7% 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

3.564%

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

69.614%

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

1.674%

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

0.498

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

26.1%

Solvency indicators evolution
COMPTOIR GENERAL BOISSONS COMBUSTIBLES

Sector positioning

Debt ratio
3.56 2024
2022
2023
2024
Q1: 6.16
Med: 21.72
Q3: 62.74
Excellent -13 pts over 3 years

In 2024, the debt ratio of COMPTOIR GENERAL BOISSONS... (3.56) 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
69.61% 2024
2022
2023
2024
Q1: 28.41%
Med: 45.6%
Q3: 59.58%
Excellent +6 pts over 3 years

In 2024, the financial autonomy of COMPTOIR GENERAL BOISSONS... (69.6%) 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
0.5 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.55 years
Q3: 2.01 years
Good -5 pts over 3 years

In 2024, the repayment capacity of COMPTOIR GENERAL BOISSONS... (0.50) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 225.95. 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 1.4x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

225.952

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

1.428

Liquidity indicators evolution
COMPTOIR GENERAL BOISSONS COMBUSTIBLES

Sector positioning

Liquidity ratio
225.95 2024
2022
2023
2024
Q1: 148.68
Med: 206.0
Q3: 307.91
Good +13 pts over 3 years

In 2024, the liquidity ratio of COMPTOIR GENERAL BOISSONS... (225.95) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
1.43x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.6x
Q3: 8.57x
Average -6 pts over 3 years

In 2024, the interest coverage of COMPTOIR GENERAL BOISSONS... (1.4x) 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: 27 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 30 days. Favorable situation: supplier credit is longer than customer credit by 3 days. Inventory turnover is 6 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 28 days of revenue, i.e. 252 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

251 811 €

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

27 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

30 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

6 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

28 j

WCR and payment terms evolution
COMPTOIR GENERAL BOISSONS COMBUSTIBLES

Positioning of COMPTOIR GENERAL BOISSONS COMBUSTIBLES in its sector

Comparison with sector Commerces de détail de charbons et combustibles

Valuation estimate

Based on 117 transactions of similar company sales in 2024, the value of COMPTOIR GENERAL BOISSONS COMBUSTIBLES is estimated at 620 284 € (range 364 126€ - 976 044€). With an EBITDA of 53 162€, the sector multiple of 4.0x is applied. The price/revenue ratio is 0.53x (in line with sector norms). 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.

Estimated enterprise value 2024
117 transactions
364k€ 620k€ 976k€
620 284 € Range: 364 126€ - 976 044€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
53 162 € × 4.0x
Estimation 211 156 €
145 694€ - 398 106€
Revenue Multiple 30%
3 195 160 € × 0.53x
Estimation 1 691 665 €
959 616€ - 2 515 450€
Net Income Multiple 20%
14 790 € × 2.4x
Estimation 36 036 €
16 977€ - 111 784€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 117 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 (Commerces de détail de charbons et combustibles)

Compare COMPTOIR GENERAL BOISSONS COMBUSTIBLES with other companies in the same sector:

Voir toutes les statistiques du secteur Commerces de détail de charbons et combustibles

Frequently asked questions about COMPTOIR GENERAL BOISSONS COMBUSTIBLES

What is the revenue of COMPTOIR GENERAL BOISSONS COMBUSTIBLES ?

The revenue of COMPTOIR GENERAL BOISSONS COMBUSTIBLES in 2024 is 3.2 M€.

Is COMPTOIR GENERAL BOISSONS COMBUSTIBLES profitable?

Yes, COMPTOIR GENERAL BOISSONS COMBUSTIBLES generated a net profit of 15 k€ in 2024.

Where is the headquarters of COMPTOIR GENERAL BOISSONS COMBUSTIBLES ?

The headquarters of COMPTOIR GENERAL BOISSONS COMBUSTIBLES is located in EGLETONS (19300), in the department Correze.

Where to find the tax return of COMPTOIR GENERAL BOISSONS COMBUSTIBLES ?

The tax return of COMPTOIR GENERAL BOISSONS COMBUSTIBLES 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 GENERAL BOISSONS COMBUSTIBLES operate?

COMPTOIR GENERAL BOISSONS COMBUSTIBLES operates in the sector Commerces de détail de charbons et combustibles (NAF code 47.78B). See the 'Sector positioning' section above to compare the company with its competitors.