COMPTOIR GENERAL DU BATIMENT : revenue, balance sheet and financial ratios

COMPTOIR GENERAL DU BATIMENT is a French company founded 67 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction . Based in LAVAU (10150), this company of category PME shows in 2024 a revenue of 40.0 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - COMPTOIR GENERAL DU BATIMENT (SIREN 592880801)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 40 038 348 € 44 452 130 € 44 590 256 € 37 220 131 € 30 524 762 € 29 099 848 € 27 578 578 € 26 653 882 € 26 303 794 €
Net income 722 730 € 956 119 € 840 343 € 652 539 € 334 799 € 97 693 € 160 532 € 31 328 € 175 083 €
EBITDA 423 776 € 1 448 165 € 1 210 837 € 1 532 425 € 420 375 € 170 923 € -91 464 € 41 322 € 112 775 €
Net margin 1.8% 2.2% 1.9% 1.8% 1.1% 0.3% 0.6% 0.1% 0.7%

Revenue and income statement

In 2024, COMPTOIR GENERAL DU BATIMENT achieves revenue of 40.0 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.4%. Slight decline of -10% vs 2023. After deducting consumption (30.3 M€), gross margin stands at 9.7 M€, i.e. a rate of 24%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 424 k€, representing 1.1% of revenue. Warning negative scissor effect: despite revenue change (-10%), EBITDA varies by -71%, reducing margin by 2.2 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 723 k€, i.e. 1.8% 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

40 038 348 €

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

9 693 171 €

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

423 776 €

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

1 068 665 €

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

722 730 €

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

1.1%

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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 25%. 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 52%. 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 2.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.6% 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

25.141%

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

52.473%

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

2.62%

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

2.538

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

20.9%

Solvency indicators evolution
COMPTOIR GENERAL DU BATIMENT

Sector positioning

Debt ratio
25.14 2024
2022
2023
2024
Q1: 2.07
Med: 17.76
Q3: 57.15
Average

In 2024, the debt ratio of COMPTOIR GENERAL DU BATIMENT (25.14) 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
52.47% 2024
2022
2023
2024
Q1: 25.78%
Med: 46.47%
Q3: 64.06%
Good +8 pts over 3 years

In 2024, the financial autonomy of COMPTOIR GENERAL DU BATIMENT (52.5%) 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
2.54 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.36 years
Q3: 2.34 years
Average

In 2024, the repayment capacity of COMPTOIR GENERAL DU BATIMENT (2.54) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 240.95. 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 42.3x. Operating income very largely covers interest expenses: high safety margin.

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

240.95

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

42.255

Liquidity indicators evolution
COMPTOIR GENERAL DU BATIMENT

Sector positioning

Liquidity ratio
240.95 2024
2022
2023
2024
Q1: 160.84
Med: 235.03
Q3: 352.94
Good +8 pts over 3 years

In 2024, the liquidity ratio of COMPTOIR GENERAL DU BATIMENT (240.95) 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
42.26x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.33x
Q3: 8.51x
Excellent

In 2024, the interest coverage of COMPTOIR GENERAL DU BATIMENT (42.3x) 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: 28 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 55 days. Favorable situation: supplier credit is longer than customer credit by 27 days. Inventory turnover is 88 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 118 days of revenue, i.e. 13.1 M€ to permanently finance. Over 2016-2024, WCR increased by +69%, 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

13 112 159 €

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

28 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

55 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

88 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

118 j

WCR and payment terms evolution
COMPTOIR GENERAL DU BATIMENT

Positioning of COMPTOIR GENERAL DU BATIMENT 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 2 053 837€ to 4 491 435€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
2053k€ 2837k€ 4491k€
2 837 384 € Range: 2 053 837€ - 4 491 435€
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 GENERAL DU BATIMENT 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 GENERAL DU BATIMENT

What is the revenue of COMPTOIR GENERAL DU BATIMENT ?

The revenue of COMPTOIR GENERAL DU BATIMENT in 2024 is 40.0 M€.

Is COMPTOIR GENERAL DU BATIMENT profitable?

Yes, COMPTOIR GENERAL DU BATIMENT generated a net profit of 723 k€ in 2024.

Where is the headquarters of COMPTOIR GENERAL DU BATIMENT ?

The headquarters of COMPTOIR GENERAL DU BATIMENT is located in LAVAU (10150), in the department Aube.

Where to find the tax return of COMPTOIR GENERAL DU BATIMENT ?

The tax return of COMPTOIR GENERAL DU BATIMENT 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 DU BATIMENT operate?

COMPTOIR GENERAL DU BATIMENT 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.