COSTAZ PERE ET FILS : revenue, balance sheet and financial ratios

COSTAZ PERE ET FILS is a French company founded 54 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction . Based in VILLARD (74420), this company of category PME shows in 2021 a revenue of 2.3 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - COSTAZ PERE ET FILS (SIREN 797270592)
Indicator 2024 2023 2022 2021 2019 2018 2017 2016
Revenue N/C N/C N/C 2 253 376 € 815 490 € 622 021 € 670 644 € 714 121 €
Net income 266 289 € 359 720 € 296 971 € 188 249 € 23 525 € 1 027 € 5 472 € -299 €
EBITDA N/C N/C N/C 286 118 € 25 345 € 18 963 € 673 € 31 968 €
Net margin N/C N/C N/C 8.4% 2.9% 0.2% 0.8% -0.0%

Revenue and income statement

In 2024, COSTAZ PERE ET FILS generates positive net income of 266 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

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

266 289 €

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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 23%. 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 64%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

23.189%

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

63.855%

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

43.8%

Solvency indicators evolution
COSTAZ PERE ET FILS

Sector positioning

Debt ratio
23.19 2024
2022
2023
2024
Q1: 2.07
Med: 17.76
Q3: 57.15
Average

In 2024, the debt ratio of COSTAZ PERE ET FILS (23.19) 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
63.85% 2024
2022
2023
2024
Q1: 25.78%
Med: 46.47%
Q3: 64.06%
Good +7 pts over 3 years

In 2024, the financial autonomy of COSTAZ PERE ET FILS (63.9%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 382.40. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

382.4

Liquidity indicators evolution
COSTAZ PERE ET FILS

Sector positioning

Liquidity ratio
382.4 2024
2022
2023
2024
Q1: 160.84
Med: 235.03
Q3: 352.94
Excellent +15 pts over 3 years

In 2024, the liquidity ratio of COSTAZ PERE ET FILS (382.40) 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.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

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

0 €

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

0 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

0 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

0 j

WCR and payment terms evolution
COSTAZ PERE ET FILS

Positioning of COSTAZ PERE ET FILS in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (39 transactions). This range of 192 629€ to 2 942 624€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
192k€ 485k€ 2942k€
485 631 € Range: 192 629€ - 2 942 624€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 39 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 gros (commerce interentreprises) de bois et de matériaux de construction )

Compare COSTAZ PERE ET FILS with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Frequently asked questions about COSTAZ PERE ET FILS

What is the revenue of COSTAZ PERE ET FILS ?

The revenue of COSTAZ PERE ET FILS in 2021 is 2.3 M€.

Is COSTAZ PERE ET FILS profitable?

Yes, COSTAZ PERE ET FILS generated a net profit of 266 k€ in 2024.

Where is the headquarters of COSTAZ PERE ET FILS ?

The headquarters of COSTAZ PERE ET FILS is located in VILLARD (74420), in the department Haute-Savoie.

Where to find the tax return of COSTAZ PERE ET FILS ?

The tax return of COSTAZ PERE ET FILS 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 COSTAZ PERE ET FILS operate?

COSTAZ PERE ET FILS operates in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction (NAF code 46.73A). See the 'Sector positioning' section above to compare the company with its competitors.