CORDON CONSUMER SERVICES : revenue, balance sheet and financial ratios

CORDON CONSUMER SERVICES is a French company founded 23 years ago, specialized in the sector Réparation d'appareils électroménagers et d'équipements pour la maison et le jardin. Based in PARIS (75015), this company of category ETI shows in 2019 a revenue of 1.1 M€. 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 - CORDON CONSUMER SERVICES (SIREN 448306746)
Indicator 2019 2018 2017
Revenue 1 118 746 € 1 464 719 € 1 830 701 €
Net income -729 716 € -739 742 € -753 947 €
EBITDA 873 848 € 62 331 € -683 899 €
Net margin -65.2% -50.5% -41.2%

Revenue and income statement

In 2019, CORDON CONSUMER SERVICES achieves revenue of 1.1 M€. Revenue is declining over the period 2017-2019 (CAGR: -21.8%). Significant drop of -24% vs 2018. After deducting consumption (245 k€), gross margin stands at 874 k€, i.e. a rate of 78%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 874 k€, representing 78.1% of revenue. Positive scissor effect: EBITDA margin improves by +73.9 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -730 k€ (-65.2% of revenue), which will impact equity.

Revenue (2019) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 118 746 €

Gross margin (2019) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

873 851 €

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

873 848 €

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

-807 872 €

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

-729 716 €

EBITDA margin (2019) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

78.1%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at -0%. 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 -313%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

-0.177%

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

-312.655%

Cash flow / Revenue (2019) ?
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

-73.265%

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

-0.007

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

13.8%

Solvency indicators evolution
CORDON CONSUMER SERVICES

Sector positioning

Debt ratio
-0.18 2019
2017
2018
2019
Q1: 0.04
Med: 17.63
Q3: 81.26
Excellent

In 2019, the debt ratio of CORDON CONSUMER SERVICES (-0.18) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
-312.65% 2019
2017
2018
2019
Q1: 6.33%
Med: 24.78%
Q3: 55.33%
Watch

In 2019, the financial autonomy of CORDON CONSUMER SERVICES (-312.6%) 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
-0.01 years 2019
2017
2018
2019
Q1: 0.0 years
Med: 0.01 years
Q3: 2.27 years
Excellent

In 2019, the repayment capacity of CORDON CONSUMER SERVICES (-0.01) 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 20.67. 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 3.2x. Financial charges are adequately covered by operations.

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

20.667

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

3.179

Liquidity indicators evolution
CORDON CONSUMER SERVICES

Sector positioning

Liquidity ratio
20.67 2019
2017
2018
2019
Q1: 120.53
Med: 196.56
Q3: 315.2
Watch

In 2019, the liquidity ratio of CORDON CONSUMER SERVICES (20.67) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
3.18x 2019
2017
2018
2019
Q1: 0.0x
Med: 0.0x
Q3: 3.52x
Good +48 pts over 3 years

In 2019, the interest coverage of CORDON CONSUMER SERVICES (3.2x) 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: 115 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 862 days. Excellent situation: suppliers finance 747 days of the operating cycle (retail model). Inventory turnover is 88 days (= Average inventory / Cost of goods x 360). WCR is negative (-858 days): operations structurally generate cash. Notable WCR improvement over the period (-186%), freeing up cash.

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

-2 666 319 €

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

115 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

862 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

88 j

WCR in days of revenue (2019) ?
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

-858 j

WCR and payment terms evolution
CORDON CONSUMER SERVICES

Positioning of CORDON CONSUMER SERVICES in its sector

Comparison with sector Réparation d'appareils électroménagers et d'équipements pour la maison et le jardin

Valuation estimate

Based on 100 transactions of similar company sales (all years), the value of CORDON CONSUMER SERVICES is estimated at 3 277 995 € (range 1 602 043€ - 5 049 452€). With an EBITDA of 873 848€, the sector multiple of 5.6x is applied. The price/revenue ratio is 0.53x (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.

Estimated enterprise value 2019
100 transactions
1602k€ 3277k€ 5049k€
3 277 995 € Range: 1 602 043€ - 5 049 452€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
873 848 € × 5.6x
Estimation 4 887 833 €
2 337 482€ - 7 511 062€
Revenue Multiple 30%
1 118 746 € × 0.53x
Estimation 594 933 €
376 312€ - 946 771€
How is this estimate calculated?

This estimate is based on the analysis of 100 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 (Réparation d'appareils électroménagers et d'équipements pour la maison et le jardin)

Compare CORDON CONSUMER SERVICES with other companies in the same sector:

Voir toutes les statistiques du secteur Réparation d'appareils électroménagers et d'équipements pour la maison et le jardin

Frequently asked questions about CORDON CONSUMER SERVICES

What is the revenue of CORDON CONSUMER SERVICES ?

The revenue of CORDON CONSUMER SERVICES in 2019 is 1.1 M€.

Is CORDON CONSUMER SERVICES profitable?

CORDON CONSUMER SERVICES recorded a net loss in 2019.

Where is the headquarters of CORDON CONSUMER SERVICES ?

The headquarters of CORDON CONSUMER SERVICES is located in PARIS (75015), in the department Paris.

Where to find the tax return of CORDON CONSUMER SERVICES ?

The tax return of CORDON CONSUMER SERVICES 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 CORDON CONSUMER SERVICES operate?

CORDON CONSUMER SERVICES operates in the sector Réparation d'appareils électroménagers et d'équipements pour la maison et le jardin (NAF code 95.22Z). See the 'Sector positioning' section above to compare the company with its competitors.