CORNUT SERVICE : revenue, balance sheet and financial ratios

CORNUT SERVICE is a French company founded 26 years ago, specialized in the sector Entretien et réparation d'autres véhicules automobiles. Based in LA FOUILLOUSE (42480), this company of category PME shows in 2024 a revenue of 1.5 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 - CORNUT SERVICE (SIREN 423762665)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 480 386 € 1 589 488 € 1 434 116 € 1 545 734 € 1 427 007 € 1 698 232 € 1 721 989 € 1 718 845 € 1 812 596 €
Net income -22 392 € 101 332 € -29 767 € -8 475 € 8 539 € 102 340 € 120 937 € 75 300 € 104 463 €
EBITDA 6 046 € 84 454 € -14 471 € -7 635 € 11 825 € 107 445 € 137 956 € 51 947 € 111 853 €
Net margin -1.5% 6.4% -2.1% -0.5% 0.6% 6.0% 7.0% 4.4% 5.8%

Revenue and income statement

In 2024, CORNUT SERVICE achieves revenue of 1.5 M€. Activity remains stable over the period (CAGR: -2.5%). Slight decline of -7% vs 2023. After deducting consumption (667 k€), gross margin stands at 814 k€, i.e. a rate of 55%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 6 k€, representing 0.4% of revenue. Warning negative scissor effect: despite revenue change (-7%), EBITDA varies by -93%, reducing margin by 4.9 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -22 k€ (-1.5% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 480 386 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

813 501 €

EBITDA (2024) ?
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

6 046 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-15 976 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-22 392 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

0.4%

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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 -14187%. 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 -0%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-14186.957%

Financial autonomy (2024) ?
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

-0.37%

Cash flow / Revenue (2024) ?
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

-0.774%

Repayment capacity (2024) ?
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

-29.604

Asset age ratio (2024) ?
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

17.2%

Solvency indicators evolution
CORNUT SERVICE

Sector positioning

Debt ratio
-14186.96 2024
2022
2023
2024
Q1: 1.99
Med: 16.61
Q3: 54.29
Excellent -21 pts over 3 years

In 2024, the debt ratio of CORNUT SERVICE (-14186.96) 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
-0.37% 2024
2022
2023
2024
Q1: 28.49%
Med: 50.33%
Q3: 66.52%
Watch

In 2024, the financial autonomy of CORNUT SERVICE (-0.4%) 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
-29.6 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.26 years
Q3: 1.56 years
Excellent

In 2024, the repayment capacity of CORNUT SERVICE (-29.60) 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 191.19. 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 135.4x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2024) ?
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

191.187

Interest coverage (2024) ?
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

135.412

Liquidity indicators evolution
CORNUT SERVICE

Sector positioning

Liquidity ratio
191.19 2024
2022
2023
2024
Q1: 171.52
Med: 240.06
Q3: 341.51
Average +9 pts over 3 years

In 2024, the liquidity ratio of CORNUT SERVICE (191.19) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
135.41x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.89x
Q3: 4.59x
Excellent +51 pts over 3 years

In 2024, the interest coverage of CORNUT SERVICE (135.4x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 48 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 64 days. Favorable situation: supplier credit is longer than customer credit by 16 days. Inventory turnover is 76 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 109 days of revenue, i.e. 450 k€ to permanently finance. Notable WCR improvement over the period (-36%), freeing up cash.

Operating WCR (2024) ?
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

450 215 €

Customer credit (2024) ?
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

48 j

Supplier credit (2024) ?
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

64 j

Inventory turnover (2024) ?
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

76 j

WCR in days of revenue (2024) ?
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

109 j

WCR and payment terms evolution
CORNUT SERVICE

Positioning of CORNUT SERVICE in its sector

Comparison with sector Entretien et réparation d'autres véhicules automobiles

Valuation estimate

Based on 147 transactions of similar company sales in 2024, the value of CORNUT SERVICE is estimated at 213 589 € (range 135 705€ - 395 551€). With an EBITDA of 6 046€, the sector multiple of 5.5x is applied. The price/revenue ratio is 0.35x (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 2024
147 transactions
135k€ 213k€ 395k€
213 589 € Range: 135 705€ - 395 551€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
6 046 € × 5.5x
Estimation 33 394 €
12 750€ - 54 164€
Revenue Multiple 30%
1 480 386 € × 0.35x
Estimation 513 915 €
340 629€ - 964 531€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 147 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 (Entretien et réparation d'autres véhicules automobiles)

Compare CORNUT SERVICE with other companies in the same sector:

Voir toutes les statistiques du secteur Entretien et réparation d'autres véhicules automobiles

Frequently asked questions about CORNUT SERVICE

What is the revenue of CORNUT SERVICE ?

The revenue of CORNUT SERVICE in 2024 is 1.5 M€.

Is CORNUT SERVICE profitable?

CORNUT SERVICE recorded a net loss in 2024.

Where is the headquarters of CORNUT SERVICE ?

The headquarters of CORNUT SERVICE is located in LA FOUILLOUSE (42480), in the department Loire.

Where to find the tax return of CORNUT SERVICE ?

The tax return of CORNUT SERVICE 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 CORNUT SERVICE operate?

CORNUT SERVICE operates in the sector Entretien et réparation d'autres véhicules automobiles (NAF code 45.20B). See the 'Sector positioning' section above to compare the company with its competitors.