SIREN : 421953720
COMTOISE MACHINE OUTILS is a French company founded 27 years ago, specialized in the sector Activités des sièges sociaux. Based in SEPTFONTAINES (25270), this company of category PME shows in 2023 a revenue of 240 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
| Indicator | 2023 | 2022 | 2021 | 2020 | 2019 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|
| Revenue | 239 933 € | 215 714 € | 197 978 € | 185 123 € | 188 058 € | 186 862 € | 247 934 € |
| Net income | 44 019 € | 45 679 € | 24 819 € | 27 326 € | 23 898 € | 24 618 € | 23 280 € |
| EBITDA | 8 758 € | 3 152 € | 7 091 € | 9 384 € | 3 370 € | 6 508 € | 28 974 € |
| Net margin | 18.3% | 21.2% | 12.5% | 14.8% | 12.7% | 13.2% | 9.4% |
In 2023, COMTOISE MACHINE OUTILS achieves revenue of 240 k€. Activity remains stable over the period (CAGR: -0.5%). Vs 2022, growth of +11% (216 k€ -> 240 k€). After deducting consumption (0 €), gross margin stands at 240 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 9 k€, representing 3.7% of revenue. Positive scissor effect: EBITDA margin improves by +2.2 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 44 k€, i.e. 18.3% of revenue. This profit can be retained or distributed to shareholders.
239 933 €
239 933 €
8 758 €
8 550 €
44 019 €
3.6%
The debt ratio (= Financial debt / Equity x 100) stands at 98%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 46%. 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 4.8 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 18.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
98.082%
45.871%
18.441%
4.779
1.7%
In 2023, the debt ratio of COMTOISE MACHINE OUTILS (98.08) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2023, the financial autonomy of COMTOISE MACHINE OUTILS (45.9%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2023, the repayment capacity of COMTOISE MACHINE OUTILS (4.78) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 499.76. 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 119.7x. Operating income very largely covers interest expenses: high safety margin.
499.758
119.662
In 2023, the liquidity ratio of COMTOISE MACHINE OUTILS (499.76) 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.
In 2023, the interest coverage of COMTOISE MACHINE OUTILS (119.7x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
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: 75 days. Excellent situation: suppliers finance 75 days of the operating cycle (retail model). Overall, WCR represents 72 days of revenue, i.e. 48 k€ to permanently finance. Over 2016-2023, WCR increased by +86%, requiring additional financing.
48 227 €
0 j
75 j
0 j
72 j
Based on 89 transactions of similar company sales
in 2023,
the value of COMTOISE MACHINE OUTILS is estimated at
114 586 €
(range 52 695€ - 232 087€).
With an EBITDA of 8 758€, the sector multiple of 4.0x is applied.
The price/revenue ratio is 0.52x
(in line with sector norms).
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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 89 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare COMTOISE MACHINE OUTILS with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des sièges sociaux
The revenue of COMTOISE MACHINE OUTILS in 2023 is 240 k€.
Yes, COMTOISE MACHINE OUTILS generated a net profit of 44 k€ in 2023.
The headquarters of COMTOISE MACHINE OUTILS is located in SEPTFONTAINES (25270), in the department Doubs.
The tax return of COMTOISE MACHINE OUTILS 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).
COMTOISE MACHINE OUTILS operates in the sector Activités des sièges sociaux (NAF code 70.10Z). See the 'Sector positioning' section above to compare the company with its competitors.