COMTE ET ASSOCIES : revenue, balance sheet and financial ratios

COMTE ET ASSOCIES is a French company founded 24 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in AUBENAS (07200), this company of category PME shows in 2025 a revenue of 4.8 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 - COMTE ET ASSOCIES (SIREN 435113477)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018
Revenue 4 781 097 € 4 486 710 € 4 436 791 € N/C 3 346 030 € N/C N/C 3 381 408 €
Net income 278 573 € 206 067 € 372 150 € 408 749 € 221 039 € 230 840 € 276 633 € 224 042 €
EBITDA 381 539 € 309 539 € 469 613 € N/C 251 864 € N/C N/C 285 555 €
Net margin 5.8% 4.6% 8.4% N/C 6.6% N/C N/C 6.6%

Revenue and income statement

In 2025, COMTE ET ASSOCIES achieves revenue of 4.8 M€. Over the period 2018-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +5.1%. Vs 2024: +7%. After deducting consumption (3.1 M€), gross margin stands at 1.7 M€, i.e. a rate of 35%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 382 k€, representing 8.0% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 279 k€, i.e. 5.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

4 781 097 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 692 950 €

EBITDA (2025) ?
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

381 539 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

359 283 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

278 573 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

8.0%

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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 39%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 54%. 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 1.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 6.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

38.723%

Financial autonomy (2025) ?
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

53.624%

Cash flow / Revenue (2025) ?
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

6.275%

Repayment capacity (2025) ?
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

1.521

Asset age ratio (2025) ?
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

4.6%

Solvency indicators evolution
COMTE ET ASSOCIES

Sector positioning

Debt ratio
38.72 2025
2023
2024
2025
Q1: 7.97
Med: 32.89
Q3: 117.34
Average -6 pts over 3 years

In 2025, the debt ratio of COMTE ET ASSOCIES (38.72) 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
53.62% 2025
2023
2024
2025
Q1: 17.77%
Med: 42.86%
Q3: 63.22%
Good

In 2025, the financial autonomy of COMTE ET ASSOCIES (53.6%) 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
1.52 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.89 years
Q3: 3.36 years
Average

In 2025, the repayment capacity of COMTE ET ASSOCIES (1.52) 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 352.07. 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 9.0x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2025) ?
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

352.074

Interest coverage (2025) ?
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

8.999

Liquidity indicators evolution
COMTE ET ASSOCIES

Sector positioning

Liquidity ratio
352.07 2025
2023
2024
2025
Q1: 164.06
Med: 249.25
Q3: 397.18
Good -8 pts over 3 years

In 2025, the liquidity ratio of COMTE ET ASSOCIES (352.07) 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
9.0x 2025
2023
2024
2025
Q1: 0.0x
Med: 2.39x
Q3: 12.4x
Good

In 2025, the interest coverage of COMTE ET ASSOCIES (9.0x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 6 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 33 days. Favorable situation: supplier credit is longer than customer credit by 27 days. Inventory turnover is 66 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 69 days of revenue, i.e. 910 k€ to permanently finance.

Operating WCR (2025) ?
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

909 891 €

Customer credit (2025) ?
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

6 j

Supplier credit (2025) ?
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

33 j

Inventory turnover (2025) ?
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

66 j

WCR in days of revenue (2025) ?
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

69 j

WCR and payment terms evolution
COMTE ET ASSOCIES

Positioning of COMTE ET ASSOCIES in its sector

Comparison with sector Commerce de détail d'articles de sport en magasin spécialisé

Valuation estimate

Based on 239 transactions of similar company sales (all years), the value of COMTE ET ASSOCIES is estimated at 1 307 661 € (range 590 297€ - 2 288 834€). With an EBITDA of 381 539€, the sector multiple of 3.4x is applied. The price/revenue ratio is 0.28x (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 2025
239 transactions
590k€ 1307k€ 2288k€
1 307 661 € Range: 590 297€ - 2 288 834€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
381 539 € × 3.4x
Estimation 1 294 660 €
517 156€ - 2 250 982€
Revenue Multiple 30%
4 781 097 € × 0.28x
Estimation 1 352 058 €
770 213€ - 2 343 147€
Net Income Multiple 20%
278 573 € × 4.6x
Estimation 1 273 569 €
503 275€ - 2 301 997€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 239 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'articles de sport en magasin spécialisé)

Compare COMTE ET ASSOCIES with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'articles de sport en magasin spécialisé

Frequently asked questions about COMTE ET ASSOCIES

What is the revenue of COMTE ET ASSOCIES ?

The revenue of COMTE ET ASSOCIES in 2025 is 4.8 M€.

Is COMTE ET ASSOCIES profitable?

Yes, COMTE ET ASSOCIES generated a net profit of 279 k€ in 2025.

Where is the headquarters of COMTE ET ASSOCIES ?

The headquarters of COMTE ET ASSOCIES is located in AUBENAS (07200), in the department Ardeche.

Where to find the tax return of COMTE ET ASSOCIES ?

The tax return of COMTE ET ASSOCIES 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 COMTE ET ASSOCIES operate?

COMTE ET ASSOCIES operates in the sector Commerce de détail d'articles de sport en magasin spécialisé (NAF code 47.64Z). See the 'Sector positioning' section above to compare the company with its competitors.