SIREN : 402432348
COSTEFI SA is a French company founded 30 years ago, specialized in the sector Commerces de détail d'optique. Based in CARCASSONNE (11000), this company of category PME shows in 2022 a revenue of 794 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 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|
| Revenue | 794 236 € | 723 468 € | 665 382 € | 805 511 € | 862 543 € | 894 811 € | 876 393 € |
| Net income | 29 896 € | 64 269 € | 15 438 € | 29 152 € | 54 546 € | 57 171 € | 41 766 € |
| EBITDA | 44 414 € | 47 668 € | 37 131 € | 49 680 € | 81 846 € | 82 589 € | 70 677 € |
| Net margin | 3.8% | 8.9% | 2.3% | 3.6% | 6.3% | 6.4% | 4.8% |
In 2022, COSTEFI SA achieves revenue of 794 k€. Activity remains stable over the period (CAGR: -1.6%). Vs 2021: +10%. After deducting consumption (266 k€), gross margin stands at 528 k€, i.e. a rate of 66%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 44 k€, representing 5.6% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 30 k€, i.e. 3.8% of revenue. This profit can be retained or distributed to shareholders.
794 236 €
528 166 €
44 414 €
37 501 €
29 896 €
5.5%
The debt ratio (= Financial debt / Equity x 100) stands at 15%. 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 77%. 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 4.2 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 4.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
14.915%
77.366%
4.594%
4.195
9.9%
In 2022, the debt ratio of COSTEFI SA (14.91) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2022, the financial autonomy of COSTEFI SA (77.4%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.
In 2022, the repayment capacity of COSTEFI SA (4.20) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.
The liquidity ratio (= Current assets / Current liabilities) stands at 271.07. 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 2.8x. Financial charges are adequately covered by operations.
271.07
2.812
In 2022, the liquidity ratio of COSTEFI SA (271.07) 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 2022, the interest coverage of COSTEFI SA (2.8x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 4 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 73 days. Excellent situation: suppliers finance 69 days of the operating cycle (retail model). Inventory turnover is 50 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 34 days of revenue, i.e. 74 k€ to permanently finance. Notable WCR improvement over the period (-53%), freeing up cash.
73 927 €
4 j
73 j
50 j
34 j
Based on 109 transactions of similar company sales in 2022, the value of COSTEFI SA is estimated at 172 443 € (range 105 573€ - 313 281€). With an EBITDA of 44 414€, the sector multiple of 1.8x is applied. The price/revenue ratio is 0.48x (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.
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This estimate is based on the analysis of 109 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 COSTEFI SA with other companies in the same sector:
Voir toutes les statistiques du secteur Commerces de détail d'optique
The revenue of COSTEFI SA in 2022 is 794 k€.
Yes, COSTEFI SA generated a net profit of 30 k€ in 2022.
The headquarters of COSTEFI SA is located in CARCASSONNE (11000), in the department Aude.
The tax return of COSTEFI SA 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).
COSTEFI SA operates in the sector Commerces de détail d'optique (NAF code 47.78A). See the 'Sector positioning' section above to compare the company with its competitors.