COMTOISE DE GESTION : revenue, balance sheet and financial ratios

COMTOISE DE GESTION is a French company founded 20 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in BESANCON (25000), this company of category PME shows in 2017 a revenue of 20 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 - COMTOISE DE GESTION (SIREN 488775206)
Indicator 2019 2018 2017 2016
Revenue N/C N/C 20 400 € 166 600 €
Net income 1 816 € 1 648 € 359 828 € 45 330 €
EBITDA -1 381 € -3 145 € -15 976 € 58 092 €
Net margin N/C N/C 1763.9% 27.2%

Revenue and income statement

In 2019, COMTOISE DE GESTION generates positive net income of 2 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2019: 45 k€ -> 2 k€.

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

-1 381 €

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

-1 506 €

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

1 816 €

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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 14%. 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 87%. 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 52.4 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high.

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

14.472%

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

87.128%

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

52.427

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

67.4%

Solvency indicators evolution
COMTOISE DE GESTION

Sector positioning

Debt ratio
14.47 2019
2017
2018
2019
Q1: 0.0
Med: 12.64
Q3: 156.12
Average

In 2019, the debt ratio of COMTOISE DE GESTION (14.47) 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
87.13% 2019
2017
2018
2019
Q1: 2.78%
Med: 38.42%
Q3: 79.82%
Excellent

In 2019, the financial autonomy of COMTOISE DE GESTION (87.1%) 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
52.43 years 2019
2017
2018
2019
Q1: 0.0 years
Med: 0.55 years
Q3: 8.61 years
Average +50 pts over 3 years

In 2019, the repayment capacity of COMTOISE DE GESTION (52.43) 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 30679.20. 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

30679.198

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

-87.907

Liquidity indicators evolution
COMTOISE DE GESTION

Sector positioning

Liquidity ratio
30679.2 2019
2017
2018
2019
Q1: 72.53
Med: 242.03
Q3: 940.51
Excellent

In 2019, the liquidity ratio of COMTOISE DE GESTION (30679.20) 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
-87.91x 2019
2017
2018
2019
Q1: 0.0x
Med: 0.0x
Q3: 13.73x
Average

In 2019, the interest coverage of COMTOISE DE GESTION (-87.9x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 504 days. Excellent situation: suppliers finance 504 days of the operating cycle (retail model).

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

0 €

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

0 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

504 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

0 j

WCR and payment terms evolution
COMTOISE DE GESTION

Positioning of COMTOISE DE GESTION in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 234 transactions of similar company sales in 2019, the value of COMTOISE DE GESTION is estimated at 11 620 € (range 4 375€ - 23 504€). 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
234 transactions
4k€ 11k€ 23k€
11 620 € Range: 4 375€ - 23 504€
NAF 5 année 2019

Valuation method used

Net Income Multiple
1 816 € × 6.4x = 11 620 €
Range: 4 375€ - 23 504€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 234 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 (Location de terrains et d'autres biens immobiliers)

Compare COMTOISE DE GESTION with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about COMTOISE DE GESTION

What is the revenue of COMTOISE DE GESTION ?

The revenue of COMTOISE DE GESTION in 2017 is 20 k€.

Is COMTOISE DE GESTION profitable?

Yes, COMTOISE DE GESTION generated a net profit of 2 k€ in 2019.

Where is the headquarters of COMTOISE DE GESTION ?

The headquarters of COMTOISE DE GESTION is located in BESANCON (25000), in the department Doubs.

Where to find the tax return of COMTOISE DE GESTION ?

The tax return of COMTOISE DE GESTION 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 COMTOISE DE GESTION operate?

COMTOISE DE GESTION operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.