COMPTOIR PIECES OCCASION : revenue, balance sheet and financial ratios

COMPTOIR PIECES OCCASION is a French company founded 25 years ago, specialized in the sector Commerce de détail d'équipements automobiles. Based in ATHIES-SOUS-LAON (02840), this company of category PME shows in 2019 a revenue of 389 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 PIECES OCCASION (SIREN 434529293)
Indicator 2019 2018 2017 2016 2015
Revenue 389 333 € 418 562 € 397 896 € 396 831 € 439 700 €
Net income -24 285 € -17 358 € -26 441 € -15 542 € -43 606 €
EBITDA -20 889 € -18 218 € -29 756 € -21 121 € -37 120 €
Net margin -6.2% -4.1% -6.6% -3.9% -9.9%

Revenue and income statement

In 2019, COMPTOIR PIECES OCCASION achieves revenue of 389 k€. Activity remains stable over the period (CAGR: -3.0%). Slight decline of -7% vs 2018. After deducting consumption (86 k€), gross margin stands at 304 k€, i.e. a rate of 78%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -21 k€, representing -5.4% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -24 k€ (-6.2% of revenue), which will impact equity.

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

389 333 €

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

303 697 €

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

-20 889 €

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

-26 408 €

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

-24 285 €

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

-5.4%

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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 24%. 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 16%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

23.808%

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

16.488%

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

-5.141%

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

0.0

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

6.9%

Solvency indicators evolution
COMPTOIR PIECES OCCASION

Sector positioning

Debt ratio
23.81 2019
2017
2018
2019
Q1: 0.68
Med: 16.6
Q3: 68.49
Average +8 pts over 3 years

In 2019, the debt ratio of COMPTOIR PIECES OCCASION (23.81) 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
16.49% 2019
2017
2018
2019
Q1: 14.53%
Med: 38.91%
Q3: 60.78%
Average

In 2019, the financial autonomy of COMPTOIR PIECES OCCASION (16.5%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
0.0 years 2019
2017
2018
2019
Q1: 0.0 years
Med: 0.15 years
Q3: 1.79 years
Excellent

In 2019, the repayment capacity of COMPTOIR PIECES OCCASION (0.00) 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 299.50. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

299.498

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

0.0

Liquidity indicators evolution
COMPTOIR PIECES OCCASION

Sector positioning

Liquidity ratio
299.5 2019
2017
2018
2019
Q1: 123.65
Med: 186.19
Q3: 293.58
Excellent

In 2019, the liquidity ratio of COMPTOIR PIECES OCCASION (299.50) 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
0.0x 2019
2017
2018
2019
Q1: 0.0x
Med: 0.23x
Q3: 3.55x
Average

In 2019, the interest coverage of COMPTOIR PIECES OCCASION (0.0x) 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: 13 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 21 days. Favorable situation: supplier credit is longer than customer credit by 8 days. Inventory turnover is 41 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-1 days): operations structurally generate cash. Notable WCR improvement over the period (-108%), freeing up cash.

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

-981 €

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

13 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

21 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

41 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

-1 j

WCR and payment terms evolution
COMPTOIR PIECES OCCASION

Positioning of COMPTOIR PIECES OCCASION in its sector

Comparison with sector Commerce de détail d'équipements automobiles

Valuation estimate

Based on 265 transactions of similar company sales (all years), the value of COMPTOIR PIECES OCCASION is estimated at 103 617 € (range 59 994€ - 168 987€). The price/revenue ratio is 0.27x (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 2019
265 transactions
59k€ 103k€ 168k€
103 617 € Range: 59 994€ - 168 987€
NAF 5 all-time

Valuation method used

Revenue Multiple
389 333 € × 0.27x = 103 617 €
Range: 59 994€ - 168 988€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 265 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'équipements automobiles)

Compare COMPTOIR PIECES OCCASION with other companies in the same sector:

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

Frequently asked questions about COMPTOIR PIECES OCCASION

What is the revenue of COMPTOIR PIECES OCCASION ?

The revenue of COMPTOIR PIECES OCCASION in 2019 is 389 k€.

Is COMPTOIR PIECES OCCASION profitable?

COMPTOIR PIECES OCCASION recorded a net loss in 2019.

Where is the headquarters of COMPTOIR PIECES OCCASION ?

The headquarters of COMPTOIR PIECES OCCASION is located in ATHIES-SOUS-LAON (02840), in the department Aisne.

Where to find the tax return of COMPTOIR PIECES OCCASION ?

The tax return of COMPTOIR PIECES OCCASION 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 PIECES OCCASION operate?

COMPTOIR PIECES OCCASION operates in the sector Commerce de détail d'équipements automobiles (NAF code 45.32Z). See the 'Sector positioning' section above to compare the company with its competitors.