CONFECTION KOHLER : revenue, balance sheet and financial ratios

CONFECTION KOHLER is a French company founded 53 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in DURMENACH (68480), this company of category PME shows in 2018 a revenue of 186 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 - CONFECTION KOHLER (SIREN 300196920)
Indicator 2018 2017 2016
Revenue 186 053 € 227 012 € 246 052 €
Net income -4 612 € 15 252 € 1 914 €
EBITDA -2 108 € 16 800 € 4 572 €
Net margin -2.5% 6.7% 0.8%

Revenue and income statement

En 2018, CONFECTION KOHLER alcanza unos ingresos de 186 k€. Los ingresos disminuyen en el período 2016-2018 (TCAC: -13.0%). Caída significativa de -18% vs 2017. Tras deducir el consumo (70 k€), el margen bruto se sitúa en 116 k€, es decir, una tasa del 62%. El EBITDA alcanza -2 k€, representando el -1.1% de los ingresos. Advertencia efecto tijera negativo: a pesar del cambio en ingresos (-18%), el EBITDA varía en -113%, reduciendo el margen en 8.5 puntos. Un EBITDA negativo significa que las operaciones no cubren los gastos corrientes. El resultado neto es negativo en -5 k€ (-2.5% de los ingresos).

Revenue (2018) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

186 053 €

Gross margin (2018) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

116 080 €

EBITDA (2018) ?
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

-2 108 €

EBIT (2018) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-2 920 €

Net income (2018) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-4 612 €

EBITDA margin (2018) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-1.1%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

El ratio de endeudamiento (= Deuda financiera / Fondos propios x 100) se sitúa en -62%. Este nivel muy bajo refleja una estructura financiera sólida. La autonomía financiera (= Fondos propios / Total activo x 100) alcanza el 65%. Esta alta autonomía significa que la empresa financia la mayoría de sus activos con fondos propios.

Debt ratio (2018) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-61.843%

Financial autonomy (2018) ?
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

64.961%

Cash flow / Revenue (2018) ?
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

-2.031%

Repayment capacity (2018) ?
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

-6.624

Asset age ratio (2018) ?
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

3.2%

Solvency indicators evolution
CONFECTION KOHLER

Sector positioning

Ratio de endeudamiento
-61.84 2018
2016
2017
2018
Q1: 0.06
Med: 28.11
Q3: 134.24
Excelente

En 2018, el ratio de endeudamiento de CONFECTION KOHLER (-61.84) se sitúa en el 25% más bajo del sector, lo cual es positivo. Este ratio mide el peso de la deuda en relación con el patrimonio. Un ratio bajo indica una estructura financiera sólida con poca dependencia de los acreedores.

Autonomía financiera
64.96% 2018
2016
2017
2018
Q1: 9.44%
Med: 34.32%
Q3: 62.06%
Excelente

En 2018, el autonomía financiera de CONFECTION KOHLER (65.0%) se sitúa en el top 25% del sector. Este ratio representa la parte del patrimonio en la financiación total. Alta autonomía refleja independencia financiera y capacidad para absorber choques.

Capacidad de reembolso
-6.62 ans 2018
2016
2017
2018
Q1: 0.0 ans
Med: 0.06 ans
Q3: 2.76 ans
Excelente -46 pts over 3 years

En 2018, el capacidad de reembolso de CONFECTION KOHLER (-6.6 an) se sitúa en el 25% más bajo del sector, lo cual es positivo. Este ratio indica el número de años necesarios para pagar la deuda con flujo de caja. Una capacidad corta refleja deuda controlada y buena generación de efectivo.

Liquidity ratios

El ratio de liquidez se sitúa en 57.18. La empresa tiene 2€ de activos líquidos por cada 1€ de deuda a corto plazo.

Liquidity ratio (2018) ?
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

57.181

Interest coverage (2018) ?
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

-80.266

Liquidity indicators evolution
CONFECTION KOHLER

Sector positioning

Ratio de liquidez
57.18 2018
2016
2017
2018
Q1: 83.27
Med: 146.98
Q3: 280.35
Vigilar -7 pts over 3 years

En 2018, el ratio de liquidez de CONFECTION KOHLER (57.18) se sitúa en el 25% más bajo del sector. Este ratio mide la capacidad de cubrir deuda a corto plazo con activos corrientes. Un ratio inferior a 1 puede señalar tensiones potenciales de flujo de caja.

Cobertura de intereses
-80.27x 2018
2016
2017
2018
Q1: 0.0x
Med: 0.0x
Q3: 5.25x
Average -50 pts over 3 years

En 2018, el cobertura de intereses de CONFECTION KOHLER (-80.3x) se sitúa por debajo de la mediana del sector. Este ratio indica cuántas veces el resultado operativo cubre los gastos de intereses. Una mejora fortalecería la posición competitiva.

Working capital requirement (WCR) and payment terms

El fondo de maniobra operativo (FM) mide el desfase temporal de tesorería. Plazo medio de cobro a clientes: 0 días. Plazo proveedores: 138 días. Excelente situación: los proveedores financian 138 días del ciclo operativo. La rotación de existencias es de 86 días. El FM es negativo (-89 días): las operaciones generan estructuralmente tesorería. En 2016-2018, el FM aumentó en +37%.

Operating WCR (2018) ?
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

-45 806 €

Customer credit (2018) ?
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 (2018) ?
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

138 j

Inventory turnover (2018) ?
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

86 j

WCR in days of revenue (2018) ?
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

-89 j

WCR and payment terms evolution
CONFECTION KOHLER

Positioning of CONFECTION KOHLER in its sector

Comparison with sector Commerce de détail d'habillement en magasin spécialisé

Valuation estimate

Based on 160 transactions of similar company sales in 2018, the value of CONFECTION KOHLER is estimated at 60 850 € (range 35 444€ - 114 922€). The price/revenue ratio is 0.33x (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 2018
160 transactions
35k€ 60k€ 114k€
60 850 € Range: 35 444€ - 114 922€
NAF 5 année 2018

Valuation method used

Revenue Multiple
186 053 € × 0.33x = 60 850 €
Range: 35 444€ - 114 922€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 160 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'habillement en magasin spécialisé)

Compare CONFECTION KOHLER with other companies in the same sector:

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

Frequently asked questions about CONFECTION KOHLER

What is the revenue of CONFECTION KOHLER ?

The revenue of CONFECTION KOHLER in 2018 is 186 k€.

Is CONFECTION KOHLER profitable?

CONFECTION KOHLER recorded a net loss in 2018.

Where is the headquarters of CONFECTION KOHLER ?

The headquarters of CONFECTION KOHLER is located in DURMENACH (68480), in the department Haut-Rhin.

Where to find the tax return of CONFECTION KOHLER ?

The tax return of CONFECTION KOHLER 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 CONFECTION KOHLER operate?

CONFECTION KOHLER operates in the sector Commerce de détail d'habillement en magasin spécialisé (NAF code 47.71Z). See the 'Sector positioning' section above to compare the company with its competitors.