SIREN : 393734397
COURNON is a French company founded 32 years ago, specialized in the sector Supermarchés. Based in COURNONSEC (34660), this company of category PME shows in 2024 a revenue of 25.4 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-04-25
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 25 378 423 € | 25 845 078 € | 23 370 097 € | 21 543 025 € | 18 625 953 € | 16 873 765 € | 15 966 373 € | 15 727 441 € | 15 936 387 € |
| Net income | 355 191 € | 530 414 € | 510 558 € | 458 048 € | 453 081 € | 203 699 € | 293 373 € | 242 199 € | 312 861 € |
| EBITDA | 690 730 € | 963 418 € | 932 190 € | 1 000 675 € | 885 613 € | 384 956 € | 475 189 € | 463 996 € | 615 293 € |
| Net margin | 1.4% | 2.1% | 2.2% | 2.1% | 2.4% | 1.2% | 1.8% | 1.5% | 2.0% |
In 2024, COURNON achieves revenue of 25.4 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +6.0%. Slight decline of -2% vs 2023. After deducting consumption (20.9 M€), gross margin stands at 4.4 M€, i.e. a rate of 18%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 691 k€, representing 2.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 355 k€, i.e. 1.4% of revenue. This profit can be retained or distributed to shareholders.
25 378 423 €
4 448 590 €
690 730 €
411 727 €
355 191 €
2.7%
The debt ratio (= Financial debt / Equity x 100) stands at 50%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 37%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
49.677%
36.77%
2.598%
1.448
29.1%
In 2024, the debt ratio of COURNON (49.68) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of COURNON (36.8%) 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.
In 2024, the repayment capacity of COURNON (1.45) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 98.26. 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 6.9x. Operating income very largely covers interest expenses: high safety margin.
98.261
6.876
In 2024, the liquidity ratio of COURNON (98.26) 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.
In 2024, the interest coverage of COURNON (6.9x) 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: 2 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 17 days. Favorable situation: supplier credit is longer than customer credit by 15 days. Inventory turnover is 13 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 0 days of revenue, i.e. 23 k€ to permanently finance. Notable WCR improvement over the period (-96%), freeing up cash.
22 841 €
2 j
17 j
13 j
0 j
Based on 551 transactions of similar company sales in 2024, the value of COURNON is estimated at 3 797 186 € (range 1 707 512€ - 7 627 426€). With an EBITDA of 690 730€, the sector multiple of 4.7x is applied. The price/revenue ratio is 0.23x (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 551 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 COURNON with other companies in the same sector:
The revenue of COURNON in 2024 is 25.4 M€.
Yes, COURNON generated a net profit of 355 k€ in 2024.
The headquarters of COURNON is located in COURNONSEC (34660), in the department Herault.
The tax return of COURNON 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).
COURNON operates in the sector Supermarchés (NAF code 47.11D). See the 'Sector positioning' section above to compare the company with its competitors.