COMPTOIR PHOCEEN CUIR : revenue, balance sheet and financial ratios

COMPTOIR PHOCEEN CUIR is a French company founded 126 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de cuirs et peaux. Based in MARSEILLE (13001), this company of category PME shows in 2015 a revenue of 167 k€. 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 PHOCEEN CUIR (SIREN 055808034)
Indicator 2015 2014 2013
Revenue 167 267 € 155 333 € 172 585 €
Net income 5 855 € 3 616 € 2 288 €
EBITDA 6 705 € 4 278 € 700 €
Net margin 3.5% 2.3% 1.3%

Revenue and income statement

In 2015, COMPTOIR PHOCEEN CUIR achieves revenue of 167 k€. Activity remains stable over the period (CAGR: -1.6%). Vs 2014: +8%. After deducting consumption (92 k€), gross margin stands at 76 k€, i.e. a rate of 45%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 7 k€, representing 4.0% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 6 k€, i.e. 3.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2015) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

167 267 €

Gross margin (2015) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

75 587 €

EBITDA (2015) ?
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

6 705 €

EBIT (2015) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

6 705 €

Net income (2015) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

5 855 €

EBITDA margin (2015) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

4.0%

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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 108%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 20%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 5.2 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 3.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2015) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

108.297%

Financial autonomy (2015) ?
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

19.934%

Cash flow / Revenue (2015) ?
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

3.5%

Repayment capacity (2015) ?
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

5.224

Asset age ratio (2015) ?
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

0.7%

Solvency indicators evolution
COMPTOIR PHOCEEN CUIR

Sector positioning

Debt ratio
108.3 2015
2015
Q1: 3.39
Med: 38.32
Q3: 85.41
Watch

In 2015, the debt ratio of COMPTOIR PHOCEEN CUIR (108.30) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
19.93% 2015
2015
Q1: 24.93%
Med: 57.44%
Q3: 67.29%
Watch

In 2015, the financial autonomy of COMPTOIR PHOCEEN CUIR (19.9%) 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
5.22 years 2015
2015
Q1: 0.32 years
Med: 1.26 years
Q3: 3.79 years
Watch

In 2015, the repayment capacity of COMPTOIR PHOCEEN CUIR (5.22) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 152.18. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2015) ?
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

152.177

Interest coverage (2015) ?
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

0.0

Liquidity indicators evolution
COMPTOIR PHOCEEN CUIR

Sector positioning

Liquidity ratio
152.18 2015
2015
Q1: 188.66
Med: 231.94
Q3: 721.43
Watch

In 2015, the liquidity ratio of COMPTOIR PHOCEEN CUIR (152.18) 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
0.0x 2015
2015
Q1: 0.1x
Med: 0.18x
Q3: 15.37x
Watch

In 2015, the interest coverage of COMPTOIR PHOCEEN CUIR (0.0x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 103 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 46 days. The gap of 57 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 222 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 173 days of revenue, i.e. 80 k€ to permanently finance. Notable WCR improvement over the period (-66%), freeing up cash.

Operating WCR (2015) ?
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

80 407 €

Customer credit (2015) ?
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

103 j

Supplier credit (2015) ?
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 (2015) ?
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

222 j

WCR in days of revenue (2015) ?
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

173 j

WCR and payment terms evolution
COMPTOIR PHOCEEN CUIR

Positioning of COMPTOIR PHOCEEN CUIR in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de cuirs et peaux

Valuation estimate

Based on 178 transactions of similar company sales (all years), the value of COMPTOIR PHOCEEN CUIR is estimated at 13 186 € (range 6 810€ - 28 849€). With an EBITDA of 6 705€, the sector multiple of 0.9x is applied. 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 2015
178 transactions
6k€ 13k€ 28k€
13 186 € Range: 6 810€ - 28 849€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
6 705 € × 0.9x
Estimation 5 941 €
2 062€ - 19 318€
Revenue Multiple 30%
167 267 € × 0.15x
Estimation 25 504 €
16 508€ - 37 708€
Net Income Multiple 20%
5 855 € × 2.2x
Estimation 12 824 €
4 133€ - 39 391€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 178 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 cuirs et peaux)

Compare COMPTOIR PHOCEEN CUIR with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de cuirs et peaux

Frequently asked questions about COMPTOIR PHOCEEN CUIR

What is the revenue of COMPTOIR PHOCEEN CUIR ?

The revenue of COMPTOIR PHOCEEN CUIR in 2015 is 167 k€.

Is COMPTOIR PHOCEEN CUIR profitable?

Yes, COMPTOIR PHOCEEN CUIR generated a net profit of 6 k€ in 2015.

Where is the headquarters of COMPTOIR PHOCEEN CUIR ?

The headquarters of COMPTOIR PHOCEEN CUIR is located in MARSEILLE (13001), in the department Bouches-du-Rhone.

Where to find the tax return of COMPTOIR PHOCEEN CUIR ?

The tax return of COMPTOIR PHOCEEN CUIR 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 PHOCEEN CUIR operate?

COMPTOIR PHOCEEN CUIR operates in the sector Commerce de gros (commerce interentreprises) de cuirs et peaux (NAF code 46.24Z). See the 'Sector positioning' section above to compare the company with its competitors.