COTONELLA COMPAGNIE INTERNATIONALE DE COMMERCE DU COTON : revenue, balance sheet and financial ratios

COTONELLA COMPAGNIE INTERNATIONALE DE COMMERCE DU COTON is a French company founded 50 years ago, specialized in the sector Intermédiaires du commerce en textiles, habillement, fourrures, chaussures et articles en cuir. Based in PARIS (75008), this company of category PME shows in 2023 a revenue of 1.6 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 - COTONELLA COMPAGNIE INTERNATIONALE DE COMMERCE DU COTON (SIREN 307638551)
Indicator 2023 2022 2021 2020 2019 2018 2017 2015
Revenue 1 573 063 € 1 870 813 € 1 567 317 € 1 233 410 € 1 888 367 € 2 017 487 € 2 961 333 € 3 868 765 €
Net income 8 822 € 29 091 € 1 243 € -31 644 € -805 € -93 272 € -49 438 € 322 €
EBITDA 13 131 € 28 908 € 20 055 € -23 782 € 1 781 € -91 045 € -47 477 € 21 861 €
Net margin 0.6% 1.6% 0.1% -2.6% -0.0% -4.6% -1.7% 0.0%

Revenue and income statement

In 2023, COTONELLA COMPAGNIE INTERNATIONALE DE COMMERCE DU COTON achieves revenue of 1.6 M€. Revenue is declining over the period 2015-2023 (CAGR: -10.6%). Significant drop of -16% vs 2022. After deducting consumption (1.3 M€), gross margin stands at 242 k€, i.e. a rate of 15%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 13 k€, representing 0.8% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 9 k€, i.e. 0.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 573 063 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

241 669 €

EBITDA (2023) ?
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

13 131 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

12 095 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

8 822 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

0.8%

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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 55%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 0.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.0%

Financial autonomy (2023) ?
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

54.811%

Cash flow / Revenue (2023) ?
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

0.631%

Repayment capacity (2023) ?
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

0.0

Asset age ratio (2023) ?
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

3.4%

Solvency indicators evolution
COTONELLA COMPAGNIE INTERNATIONALE DE COMMERCE DU COTON

Sector positioning

Debt ratio
0.0 2023
2021
2022
2023
Q1: 0.08
Med: 13.03
Q3: 50.54
Excellent

In 2023, the debt ratio of COTONELLA COMPAGNIE INTER... (0.00) 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
54.81% 2023
2021
2022
2023
Q1: 10.54%
Med: 47.38%
Q3: 68.55%
Good +24 pts over 3 years

In 2023, the financial autonomy of COTONELLA COMPAGNIE INTER... (54.8%) 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.

Repayment capacity
0.0 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.27 years
Q3: 2.24 years
Excellent

In 2023, the repayment capacity of COTONELLA COMPAGNIE INTER... (0.00) 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 201.20. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

201.2

Interest coverage (2023) ?
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

0.0

Liquidity indicators evolution
COTONELLA COMPAGNIE INTERNATIONALE DE COMMERCE DU COTON

Sector positioning

Liquidity ratio
201.2 2023
2021
2022
2023
Q1: 152.81
Med: 310.81
Q3: 750.18
Average +12 pts over 3 years

In 2023, the liquidity ratio of COTONELLA COMPAGNIE INTER... (201.20) 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
0.0x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.15x
Q3: 4.23x
Average

In 2023, the interest coverage of COTONELLA COMPAGNIE INTER... (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 12 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 42 days. Favorable situation: supplier credit is longer than customer credit by 30 days. Inventory turnover is 36 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 48 days of revenue, i.e. 209 k€ to permanently finance. Notable WCR improvement over the period (-86%), freeing up cash.

Operating WCR (2023) ?
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

208 745 €

Customer credit (2023) ?
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

12 j

Supplier credit (2023) ?
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

42 j

Inventory turnover (2023) ?
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

36 j

WCR in days of revenue (2023) ?
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

48 j

WCR and payment terms evolution
COTONELLA COMPAGNIE INTERNATIONALE DE COMMERCE DU COTON

Positioning of COTONELLA COMPAGNIE INTERNATIONALE DE COMMERCE DU COTON in its sector

Comparison with sector Intermédiaires du commerce en textiles, habillement, fourrures, chaussures et articles en cuir

Valuation estimate

Based on 229 transactions of similar company sales (all years), the value of COTONELLA COMPAGNIE INTERNATIONALE DE COMMERCE DU COTON is estimated at 166 680 € (range 76 471€ - 421 915€). With an EBITDA of 13 131€, the sector multiple of 1.6x is applied. The price/revenue ratio is 0.32x (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 2023
229 transactions
76k€ 166k€ 421k€
166 680 € Range: 76 471€ - 421 915€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

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EBITDA Multiple 50%
13 131 € × 1.6x
Estimation 21 331 €
6 961€ - 70 816€
Revenue Multiple 30%
1 573 063 € × 0.32x
Estimation 510 123 €
239 191€ - 1 248 060€
Net Income Multiple 20%
8 822 € × 1.7x
Estimation 14 891 €
6 168€ - 60 446€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 229 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 (Intermédiaires du commerce en textiles, habillement, fourrures, chaussures et articles en cuir)

Compare COTONELLA COMPAGNIE INTERNATIONALE DE COMMERCE DU COTON with other companies in the same sector:

Voir toutes les statistiques du secteur Intermédiaires du commerce en textiles, habillement, fourrures, chaussures et articles en cuir

Frequently asked questions about COTONELLA COMPAGNIE INTERNATIONALE DE COMMERCE DU COTON

What is the revenue of COTONELLA COMPAGNIE INTERNATIONALE DE COMMERCE DU COTON ?

The revenue of COTONELLA COMPAGNIE INTERNATIONALE DE COMMERCE DU COTON in 2023 is 1.6 M€.

Is COTONELLA COMPAGNIE INTERNATIONALE DE COMMERCE DU COTON profitable?

Yes, COTONELLA COMPAGNIE INTERNATIONALE DE COMMERCE DU COTON generated a net profit of 9 k€ in 2023.

Where is the headquarters of COTONELLA COMPAGNIE INTERNATIONALE DE COMMERCE DU COTON ?

The headquarters of COTONELLA COMPAGNIE INTERNATIONALE DE COMMERCE DU COTON is located in PARIS (75008), in the department Paris.

Where to find the tax return of COTONELLA COMPAGNIE INTERNATIONALE DE COMMERCE DU COTON ?

The tax return of COTONELLA COMPAGNIE INTERNATIONALE DE COMMERCE DU COTON 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 COTONELLA COMPAGNIE INTERNATIONALE DE COMMERCE DU COTON operate?

COTONELLA COMPAGNIE INTERNATIONALE DE COMMERCE DU COTON operates in the sector Intermédiaires du commerce en textiles, habillement, fourrures, chaussures et articles en cuir (NAF code 46.16Z). See the 'Sector positioning' section above to compare the company with its competitors.