COMTESSE DU BARRY : revenue, balance sheet and financial ratios

COMTESSE DU BARRY is a French company founded 58 years ago, specialized in the sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé. Based in GIMONT (32200), this company of category ETI shows in 2025 a revenue of 16.2 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 - COMTESSE DU BARRY (SIREN 396720310)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 16 185 637 € 17 301 896 € 18 631 518 € 19 243 152 € 20 004 974 € 18 598 848 € 20 865 378 € 21 432 249 € 21 249 564 € 22 400 370 €
Net income -3 971 493 € -2 907 201 € -2 192 259 € -489 025 € -219 583 € -2 485 085 € -2 085 976 € -882 425 € -424 694 € -1 955 120 €
EBITDA -2 667 181 € -1 676 813 € -485 069 € 348 340 € 691 469 € -924 254 € -697 289 € -289 586 € -20 452 € -227 855 €
Net margin -24.5% -16.8% -11.8% -2.5% -1.1% -13.4% -10.0% -4.1% -2.0% -8.7%

Revenue and income statement

In 2025, COMTESSE DU BARRY achieves revenue of 16.2 M€. Activity remains stable over the period (CAGR: -3.5%). Slight decline of -6% vs 2024. After deducting consumption (7.9 M€), gross margin stands at 8.3 M€, i.e. a rate of 51%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -2.7 M€, representing -16.5% of revenue. Warning negative scissor effect: despite revenue change (-6%), EBITDA varies by -59%, reducing margin by 6.8 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -4.0 M€ (-24.5% of revenue), which will impact equity.

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

16 185 637 €

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

8 314 383 €

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

-2 667 181 €

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

-3 221 538 €

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

-3 971 493 €

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

-16.5%

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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 758%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 9%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

758.338%

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

9.076%

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

-17.93%

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

-4.026

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

14.6%

Solvency indicators evolution
COMTESSE DU BARRY

Sector positioning

Debt ratio
758.34 2025
2023
2024
2025
Q1: 4.64
Med: 26.36
Q3: 84.25
Watch +50 pts over 3 years

In 2025, the debt ratio of COMTESSE DU BARRY (758.34) 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
9.08% 2025
2023
2024
2025
Q1: 21.61%
Med: 45.3%
Q3: 65.67%
Watch

In 2025, the financial autonomy of COMTESSE DU BARRY (9.1%) 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
-4.03 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.51 years
Q3: 1.83 years
Excellent

In 2025, the repayment capacity of COMTESSE DU BARRY (-4.03) 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 267.24. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

267.242

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

-17.353

Liquidity indicators evolution
COMTESSE DU BARRY

Sector positioning

Liquidity ratio
267.24 2025
2023
2024
2025
Q1: 96.55
Med: 158.06
Q3: 278.05
Good

In 2025, the liquidity ratio of COMTESSE DU BARRY (267.24) 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
-17.35x 2025
2023
2024
2025
Q1: 0.0x
Med: 1.23x
Q3: 4.93x
Watch

In 2025, the interest coverage of COMTESSE DU BARRY (-17.4x) 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: 36 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 63 days. Favorable situation: supplier credit is longer than customer credit by 27 days. Inventory turnover is 137 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 196 days of revenue, i.e. 8.8 M€ to permanently finance. Over 2016-2025, WCR increased by +35%, requiring additional financing.

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

8 815 993 €

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

36 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

63 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

137 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

196 j

WCR and payment terms evolution
COMTESSE DU BARRY

Positioning of COMTESSE DU BARRY in its sector

Comparison with sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé

Valuation estimate

Based on 54 transactions of similar company sales in 2025, the value of COMTESSE DU BARRY is estimated at 6 041 275 € (range 3 000 243€ - 12 001 256€). The price/revenue ratio is 0.37x (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 2025
54 tx
3000k€ 6041k€ 12001k€
6 041 275 € Range: 3 000 243€ - 12 001 256€
NAF 5 année 2025

Valuation method used

Revenue Multiple
16 185 637 € × 0.37x = 6 041 276 €
Range: 3 000 243€ - 12 001 257€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 54 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 de viandes et de produits à base de viande en magasin spécialisé)

Compare COMTESSE DU BARRY with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de viandes et de produits à base de viande en magasin spécialisé

Frequently asked questions about COMTESSE DU BARRY

What is the revenue of COMTESSE DU BARRY ?

The revenue of COMTESSE DU BARRY in 2025 is 16.2 M€.

Is COMTESSE DU BARRY profitable?

COMTESSE DU BARRY recorded a net loss in 2025.

Where is the headquarters of COMTESSE DU BARRY ?

The headquarters of COMTESSE DU BARRY is located in GIMONT (32200), in the department Gers.

Where to find the tax return of COMTESSE DU BARRY ?

The tax return of COMTESSE DU BARRY 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 COMTESSE DU BARRY operate?

COMTESSE DU BARRY operates in the sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé (NAF code 47.22Z). See the 'Sector positioning' section above to compare the company with its competitors.