COUP DE PATES : revenue, balance sheet and financial ratios

COUP DE PATES is a French company founded 30 years ago, specialized in the sector Activités spécialisées, scientifiques et techniques diverses. Based in FERRIERES-EN-BRIE (77164), this company of category ETI shows in 2024 a revenue of 36.4 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 - COUP DE PATES (SIREN 402656094)
Indicator 2024 2023 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 36 440 686 € 23 129 412 € 17 699 666 € 19 142 415 € 14 432 225 € 16 974 526 € 20 560 113 € 21 535 302 € 21 594 598 € 21 739 485 €
Net income 3 594 851 € 6 075 256 € 1 621 084 € 2 755 732 € 1 390 937 € 2 121 946 € 2 919 011 € 3 715 431 € 3 198 496 € 2 031 434 €
EBITDA 6 225 976 € 6 469 644 € 2 494 551 € 3 853 017 € 2 751 604 € 3 399 463 € 4 895 567 € 6 352 710 € 5 604 030 € 2 765 047 €
Net margin 9.9% 26.3% 9.2% 14.4% 9.6% 12.5% 14.2% 17.3% 14.8% 9.3%

Revenue and income statement

In 2024, COUP DE PATES achieves revenue of 36.4 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +6.7%. Vs 2023, growth of +58% (23.1 M€ -> 36.4 M€). After deducting consumption (1.4 M€), gross margin stands at 35.0 M€, i.e. a rate of 96%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 6.2 M€, representing 17.1% of revenue. Warning negative scissor effect: despite revenue change (+58%), EBITDA varies by -4%, reducing margin by 10.9 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 3.6 M€, i.e. 9.9% of revenue. This profit can be retained or distributed to shareholders.

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

36 440 686 €

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

35 005 797 €

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

6 225 976 €

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

5 516 204 €

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

3 594 851 €

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

17.1%

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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 28%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 10.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

0.08%

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

28.347%

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

10.403%

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

0.002

Solvency indicators evolution
COUP DE PATES

Sector positioning

Debt ratio
0.08 2024
2023
2023
2024
Q1: 0.0
Med: 4.67
Q3: 40.89
Good

In 2024, the debt ratio of COUP DE PATES (0.08) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
28.35% 2024
2023
2023
2024
Q1: 4.58%
Med: 32.74%
Q3: 63.16%
Average -14 pts over 3 years

In 2024, the financial autonomy of COUP DE PATES (28.4%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
0.0 years 2024
2023
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.43 years
Average

In 2024, the repayment capacity of COUP DE PATES (0.00) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 0.00. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement. The interest coverage ratio (= EBIT / Interest expenses) is 0.9x. Danger: operating income does not cover interest charges, unsustainable situation.

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

0.0

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

0.892

Liquidity indicators evolution
COUP DE PATES

Sector positioning

Liquidity ratio
0.0 2024
2023
2023
2024
Q1: 144.63
Med: 259.05
Q3: 521.3
Watch -8 pts over 3 years

In 2024, the liquidity ratio of COUP DE PATES (0.00) 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
0.89x 2024
2023
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.45x
Excellent +21 pts over 3 years

In 2024, the interest coverage of COUP DE PATES (0.9x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 111 days. Excellent situation: suppliers finance 111 days of the operating cycle (retail model). WCR is negative (-103 days): operations structurally generate cash. Notable WCR improvement over the period (-147%), 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

-10 448 638 €

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

111 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 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

-103 j

WCR and payment terms evolution
COUP DE PATES

Positioning of COUP DE PATES in its sector

Comparison with sector Activités spécialisées, scientifiques et techniques diverses

Valuation estimate

Based on 98 transactions of similar company sales (all years), the value of COUP DE PATES is estimated at 18 247 385 € (range 4 694 590€ - 30 272 876€). With an EBITDA of 6 225 976€, the sector multiple of 3.5x is applied. The price/revenue ratio is 0.36x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
98 tx
4694k€ 18247k€ 30272k€
18 247 385 € Range: 4 694 590€ - 30 272 876€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
6 225 976 € × 3.5x
Estimation 21 568 295 €
5 374 327€ - 35 358 526€
Revenue Multiple 30%
36 440 686 € × 0.36x
Estimation 13 245 601 €
4 349 435€ - 22 412 306€
Net Income Multiple 20%
3 594 851 € × 4.9x
Estimation 17 447 790 €
3 512 984€ - 29 349 606€
How is this estimate calculated?

This estimate is based on the analysis of 98 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 (Activités spécialisées, scientifiques et techniques diverses)

Compare COUP DE PATES with other companies in the same sector:

Voir toutes les statistiques du secteur Activités spécialisées, scientifiques et techniques diverses

Frequently asked questions about COUP DE PATES

What is the revenue of COUP DE PATES ?

The revenue of COUP DE PATES in 2024 is 36.4 M€.

Is COUP DE PATES profitable?

Yes, COUP DE PATES generated a net profit of 3.6 M€ in 2024.

Where is the headquarters of COUP DE PATES ?

The headquarters of COUP DE PATES is located in FERRIERES-EN-BRIE (77164), in the department Seine-et-Marne.

Where to find the tax return of COUP DE PATES ?

The tax return of COUP DE PATES 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 COUP DE PATES operate?

COUP DE PATES operates in the sector Activités spécialisées, scientifiques et techniques diverses (NAF code 74.90B). See the 'Sector positioning' section above to compare the company with its competitors.