COMPTOIR INDUSTRIEL MATERI ELECT LORRAIN : revenue, balance sheet and financial ratios

COMPTOIR INDUSTRIEL MATERI ELECT LORRAIN is a French company founded 38 years ago, specialized in the sector Commerce de détail d'autres équipements du foyer. Based in SAINT-AVOLD (57500), this company of category PME shows in 2019 a revenue of 1.2 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - COMPTOIR INDUSTRIEL MATERI ELECT LORRAIN (SIREN 344403449)
Indicator 2019 2018 2016
Revenue 1 205 614 € 1 223 834 € 1 522 866 €
Net income 27 188 € 30 857 € 10 918 €
EBITDA 51 262 € 42 968 € 32 672 €
Net margin 2.3% 2.5% 0.7%

Revenue and income statement

In 2019, COMPTOIR INDUSTRIEL MATERI ELECT LORRAIN achieves revenue of 1.2 M€. Revenue is declining over the period 2016-2019 (CAGR: -7.5%). Slight decline of -1% vs 2018. After deducting consumption (895 k€), gross margin stands at 311 k€, i.e. a rate of 26%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 51 k€, representing 4.3% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 27 k€, i.e. 2.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2019) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 205 614 €

Gross margin (2019) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

310 776 €

EBITDA (2019) ?
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

51 262 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

48 467 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

27 188 €

EBITDA margin (2019) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

4.3%

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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 6%. 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 84%. 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 1.7 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 (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

6.317%

Financial autonomy (2019) ?
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

84.354%

Cash flow / Revenue (2019) ?
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

2.571%

Repayment capacity (2019) ?
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

1.712

Asset age ratio (2019) ?
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

16.0%

Solvency indicators evolution
COMPTOIR INDUSTRIEL MATERI ELECT LORRAIN

Sector positioning

Debt ratio
6.32 2019
2016
2018
2019
Q1: 0.14
Med: 23.66
Q3: 108.96
Good -12 pts over 3 years

In 2019, the debt ratio of COMPTOIR INDUSTRIEL MATER... (6.32) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
84.35% 2019
2016
2018
2019
Q1: 8.33%
Med: 33.18%
Q3: 59.31%
Excellent

In 2019, the financial autonomy of COMPTOIR INDUSTRIEL MATER... (84.3%) 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
1.71 years 2019
2016
2018
2019
Q1: 0.0 years
Med: 0.17 years
Q3: 2.87 years
Average -11 pts over 3 years

In 2019, the repayment capacity of COMPTOIR INDUSTRIEL MATER... (1.71) 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 958.36. 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 32.2x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2019) ?
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

958.362

Interest coverage (2019) ?
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

32.151

Liquidity indicators evolution
COMPTOIR INDUSTRIEL MATERI ELECT LORRAIN

Sector positioning

Liquidity ratio
958.36 2019
2016
2018
2019
Q1: 119.35
Med: 187.19
Q3: 320.65
Excellent

In 2019, the liquidity ratio of COMPTOIR INDUSTRIEL MATER... (958.36) 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
32.15x 2019
2016
2018
2019
Q1: 0.0x
Med: 0.0x
Q3: 3.24x
Excellent

In 2019, the interest coverage of COMPTOIR INDUSTRIEL MATER... (32.1x) 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: 222 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 17 days. The gap of 205 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 51 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 281 days of revenue, i.e. 939 k€ to permanently finance.

Operating WCR (2019) ?
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

939 439 €

Customer credit (2019) ?
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

222 j

Supplier credit (2019) ?
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

17 j

Inventory turnover (2019) ?
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

51 j

WCR in days of revenue (2019) ?
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

281 j

WCR and payment terms evolution
COMPTOIR INDUSTRIEL MATERI ELECT LORRAIN

Positioning of COMPTOIR INDUSTRIEL MATERI ELECT LORRAIN in its sector

Comparison with sector Commerce de détail d'autres équipements du foyer

Valuation estimate

Based on 93 transactions of similar company sales in 2019, the value of COMPTOIR INDUSTRIEL MATERI ELECT LORRAIN is estimated at 188 932 € (range 114 013€ - 342 142€). With an EBITDA of 51 262€, the sector multiple of 3.4x is applied. The price/revenue ratio is 0.20x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2019
93 tx
114k€ 188k€ 342k€
188 932 € Range: 114 013€ - 342 142€
NAF 5 année 2019

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
51 262 € × 3.4x
Estimation 173 119 €
114 647€ - 336 461€
Revenue Multiple 30%
1 205 614 € × 0.20x
Estimation 243 321 €
128 206€ - 401 778€
Net Income Multiple 20%
27 188 € × 5.4x
Estimation 146 885 €
91 141€ - 266 891€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 93 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 détail d'autres équipements du foyer)

Compare COMPTOIR INDUSTRIEL MATERI ELECT LORRAIN with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'autres équipements du foyer

Frequently asked questions about COMPTOIR INDUSTRIEL MATERI ELECT LORRAIN

What is the revenue of COMPTOIR INDUSTRIEL MATERI ELECT LORRAIN ?

The revenue of COMPTOIR INDUSTRIEL MATERI ELECT LORRAIN in 2019 is 1.2 M€.

Is COMPTOIR INDUSTRIEL MATERI ELECT LORRAIN profitable?

Yes, COMPTOIR INDUSTRIEL MATERI ELECT LORRAIN generated a net profit of 27 k€ in 2019.

Where is the headquarters of COMPTOIR INDUSTRIEL MATERI ELECT LORRAIN ?

The headquarters of COMPTOIR INDUSTRIEL MATERI ELECT LORRAIN is located in SAINT-AVOLD (57500), in the department Moselle.

Where to find the tax return of COMPTOIR INDUSTRIEL MATERI ELECT LORRAIN ?

The tax return of COMPTOIR INDUSTRIEL MATERI ELECT LORRAIN 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 INDUSTRIEL MATERI ELECT LORRAIN operate?

COMPTOIR INDUSTRIEL MATERI ELECT LORRAIN operates in the sector Commerce de détail d'autres équipements du foyer (NAF code 47.59B). See the 'Sector positioning' section above to compare the company with its competitors.