COMPTOIR GENERAL MARTIME VAROIS CGMV : revenue, balance sheet and financial ratios

COMPTOIR GENERAL MARTIME VAROIS CGMV is a French company founded 24 years ago, specialized in the sector Manutention portuaire. Based in LA SEYNE-SUR-MER (83500), this company of category ETI shows in 2024 a revenue of 1.9 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 MARTIME VAROIS CGMV (SIREN 441656212)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 861 332 € 2 317 551 € 1 346 497 € 560 460 € 792 536 € 10 444 739 € 7 702 371 € 7 559 248 € 5 461 945 €
Net income -265 176 € -85 864 € -84 373 € -834 487 € -103 237 € 238 111 € 258 378 € 191 299 € 89 831 €
EBITDA -663 167 € -154 501 € -834 607 € -1 156 229 € -1 113 015 € 102 668 € 350 754 € 530 190 € 250 892 €
Net margin -14.2% -3.7% -6.3% -148.9% -13.0% 2.3% 3.4% 2.5% 1.6%

Revenue and income statement

In 2024, COMPTOIR GENERAL MARTIME VAROIS CGMV achieves revenue of 1.9 M€. Revenue is declining over the period 2016-2024 (CAGR: -12.6%). Significant drop of -20% vs 2023. After deducting consumption (0 €), gross margin stands at 1.9 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -663 k€, representing -35.6% of revenue. Warning negative scissor effect: despite revenue change (-20%), EBITDA varies by -329%, reducing margin by 29.0 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -265 k€ (-14.2% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 861 332 €

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

1 861 332 €

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

-663 167 €

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

-235 248 €

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

-265 176 €

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

-35.6%

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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 -68%. 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 -302%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

-68.451%

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

-301.967%

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

-20.865%

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

-1.804

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

8.1%

Solvency indicators evolution
COMPTOIR GENERAL MARTIME VAROIS CGMV

Sector positioning

Debt ratio
-68.45 2024
2022
2023
2024
Q1: 0.0
Med: 0.12
Q3: 32.9
Excellent

In 2024, the debt ratio of COMPTOIR GENERAL MARTIME ... (-68.45) 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
-301.97% 2024
2022
2023
2024
Q1: 2.46%
Med: 31.11%
Q3: 53.2%
Watch

In 2024, the financial autonomy of COMPTOIR GENERAL MARTIME ... (-302.0%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
-1.8 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.32 years
Excellent

In 2024, the repayment capacity of COMPTOIR GENERAL MARTIME ... (-1.80) 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 55.63. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

55.634

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

-3.735

Liquidity indicators evolution
COMPTOIR GENERAL MARTIME VAROIS CGMV

Sector positioning

Liquidity ratio
55.63 2024
2022
2023
2024
Q1: 100.02
Med: 150.5
Q3: 213.08
Watch

In 2024, the liquidity ratio of COMPTOIR GENERAL MARTIME ... (55.63) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
-3.73x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.28x
Q3: 7.42x
Average

In 2024, the interest coverage of COMPTOIR GENERAL MARTIME ... (-3.7x) 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: 34 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 46 days. Favorable situation: supplier credit is longer than customer credit by 12 days. WCR is negative (-2 days): operations structurally generate cash. Notable WCR improvement over the period (-101%), freeing up cash.

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

-12 061 €

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

34 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

0 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

-2 j

WCR and payment terms evolution
COMPTOIR GENERAL MARTIME VAROIS CGMV

Positioning of COMPTOIR GENERAL MARTIME VAROIS CGMV in its sector

Comparison with sector Manutention portuaire

Valuation estimate

Based on 205 transactions of similar company sales (all years), the value of COMPTOIR GENERAL MARTIME VAROIS CGMV is estimated at 278 697 € (range 178 831€ - 868 630€). The price/revenue ratio is 0.15x (conservative valuation). 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
205 transactions
178k€ 278k€ 868k€
278 697 € Range: 178 831€ - 868 630€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation method used

Revenue Multiple
1 861 332 € × 0.15x = 278 698 €
Range: 178 831€ - 868 630€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 205 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 (Manutention portuaire)

Compare COMPTOIR GENERAL MARTIME VAROIS CGMV with other companies in the same sector:

Voir toutes les statistiques du secteur Manutention portuaire

Frequently asked questions about COMPTOIR GENERAL MARTIME VAROIS CGMV

What is the revenue of COMPTOIR GENERAL MARTIME VAROIS CGMV ?

The revenue of COMPTOIR GENERAL MARTIME VAROIS CGMV in 2024 is 1.9 M€.

Is COMPTOIR GENERAL MARTIME VAROIS CGMV profitable?

COMPTOIR GENERAL MARTIME VAROIS CGMV recorded a net loss in 2024.

Where is the headquarters of COMPTOIR GENERAL MARTIME VAROIS CGMV ?

The headquarters of COMPTOIR GENERAL MARTIME VAROIS CGMV is located in LA SEYNE-SUR-MER (83500), in the department Var.

Where to find the tax return of COMPTOIR GENERAL MARTIME VAROIS CGMV ?

The tax return of COMPTOIR GENERAL MARTIME VAROIS CGMV 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 MARTIME VAROIS CGMV operate?

COMPTOIR GENERAL MARTIME VAROIS CGMV operates in the sector Manutention portuaire (NAF code 52.24A). See the 'Sector positioning' section above to compare the company with its competitors.