SIREN : 493555635
COURBEYRE is a French company founded 19 years ago, specialized in the sector Fabrication de plats préparés. Based in AURILLAC (15000), this company of category ETI shows in 2024 a revenue of 11.2 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 11 152 621 € | 11 591 282 € | 11 761 346 € | 9 567 074 € | N/C | N/C | N/C | N/C |
| Net income | -51 593 € | 205 536 € | 137 325 € | -766 704 € | -800 590 € | -1 568 061 € | -1 918 485 € | -1 348 132 € |
| EBITDA | 432 074 € | 920 352 € | 487 432 € | -93 601 € | -7 496 € | -27 353 € | -13 353 € | N/C |
| Net margin | -0.5% | 1.8% | 1.2% | -8.0% | N/C | N/C | N/C | N/C |
In 2024, COURBEYRE achieves revenue of 11.2 M€. Over the period 2021-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.2%. Slight decline of -4% vs 2023. After deducting consumption (5.6 M€), gross margin stands at 5.5 M€, i.e. a rate of 49%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 432 k€, representing 3.9% of revenue. Warning negative scissor effect: despite revenue change (-4%), EBITDA varies by -53%, reducing margin by 4.1 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -52 k€ (-0.5% of revenue), which will impact equity.
11 152 621 €
5 508 380 €
432 074 €
219 603 €
-51 593 €
3.9%
The debt ratio (= Financial debt / Equity x 100) stands at -184%. 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 -39%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 46.9 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 1.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
-183.643%
-38.569%
1.332%
46.893
28.3%
In 2024, the debt ratio of COURBEYRE (-183.64) 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.
In 2024, the financial autonomy of COURBEYRE (-38.6%) 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.
In 2024, the repayment capacity of COURBEYRE (46.89) 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 122.15. 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 65.1x. Operating income very largely covers interest expenses: high safety margin.
122.149
65.131
In 2024, the liquidity ratio of COURBEYRE (122.15) 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.
In 2024, the interest coverage of COURBEYRE (65.1x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 93 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 256 days. Excellent situation: suppliers finance 163 days of the operating cycle (retail model). Inventory turnover is 117 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 235 days of revenue, i.e. 7.3 M€ to permanently finance.
7 272 959 €
93 j
256 j
117 j
235 j
Based on 92 transactions of similar company sales
(all years),
the value of COURBEYRE is estimated at
3 181 492 €
(range 1 123 740€ - 5 245 557€).
With an EBITDA of 432 074€, the sector multiple of 4.6x is applied.
The price/revenue ratio is 0.46x
(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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 92 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 COURBEYRE with other companies in the same sector:
Voir toutes les statistiques du secteur Fabrication de plats préparés
The revenue of COURBEYRE in 2024 is 11.2 M€.
COURBEYRE recorded a net loss in 2024.
The headquarters of COURBEYRE is located in AURILLAC (15000), in the department Cantal.
The tax return of COURBEYRE 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).
COURBEYRE operates in the sector Fabrication de plats préparés (NAF code 10.85Z). See the 'Sector positioning' section above to compare the company with its competitors.