COUTELLERIE ET CASSEROLERIE : revenue, balance sheet and financial ratios

COUTELLERIE ET CASSEROLERIE is a French company founded 21 years ago, specialized in the sector Commerce de détail d'autres équipements du foyer. Based in REIMS (51100), this company of category PME shows in 2025 a revenue of 5.4 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - COUTELLERIE ET CASSEROLERIE (SIREN 479621625)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 5 443 698 € 5 215 195 € N/C N/C N/C 2 068 326 € 1 835 735 € 1 272 558 € 1 286 201 €
Net income 366 753 € 335 594 € 537 945 € 368 145 € 468 093 € 149 805 € 137 191 € 94 654 € 90 459 €
EBITDA 529 962 € 452 886 € N/C N/C N/C 231 757 € 228 431 € 174 446 € 160 656 €
Net margin 6.7% 6.4% N/C N/C N/C 7.2% 7.5% 7.4% 7.0%

Revenue and income statement

In 2025, COUTELLERIE ET CASSEROLERIE achieves revenue of 5.4 M€. Over the period 2017-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +19.8%. Vs 2024: +4%. After deducting consumption (2.9 M€), gross margin stands at 2.6 M€, i.e. a rate of 47%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 530 k€, representing 9.7% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 367 k€, i.e. 6.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

5 443 698 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

2 584 431 €

EBITDA (2025) ?
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

529 962 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

497 217 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

366 753 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

9.7%

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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 18%. 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 72%. 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 1.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 7.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

17.912%

Financial autonomy (2025) ?
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

72.106%

Cash flow / Revenue (2025) ?
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

7.41%

Repayment capacity (2025) ?
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

1.203

Asset age ratio (2025) ?
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

27.8%

Solvency indicators evolution
COUTELLERIE ET CASSEROLERIE

Sector positioning

Debt ratio
17.91 2025
2023
2024
2025
Q1: 4.29
Med: 26.25
Q3: 75.59
Good -11 pts over 3 years

In 2025, the debt ratio of COUTELLERIE ET CASSEROLERIE (17.91) 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
72.11% 2025
2023
2024
2025
Q1: 17.45%
Med: 39.42%
Q3: 62.41%
Excellent +6 pts over 3 years

In 2025, the financial autonomy of COUTELLERIE ET CASSEROLERIE (72.1%) 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.

Repayment capacity
1.2 years 2025
2024
2025
Q1: 0.0 years
Med: 0.7 years
Q3: 2.79 years
Average -19 pts over 2 years

In 2025, the repayment capacity of COUTELLERIE ET CASSEROLERIE (1.20) 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 562.68. 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 3.4x. Financial charges are adequately covered by operations.

Liquidity ratio (2025) ?
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

562.685

Interest coverage (2025) ?
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

3.373

Liquidity indicators evolution
COUTELLERIE ET CASSEROLERIE

Sector positioning

Liquidity ratio
562.68 2025
2023
2024
2025
Q1: 151.2
Med: 233.47
Q3: 359.88
Excellent +7 pts over 3 years

In 2025, the liquidity ratio of COUTELLERIE ET CASSEROLERIE (562.68) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
3.37x 2025
2024
2025
Q1: 0.0x
Med: 1.25x
Q3: 10.26x
Good -18 pts over 2 years

In 2025, the interest coverage of COUTELLERIE ET CASSEROLERIE (3.4x) 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) 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: 28 days. Favorable situation: supplier credit is longer than customer credit by 28 days. Inventory turnover is 199 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 185 days of revenue, i.e. 2.8 M€ to permanently finance. Over 2017-2025, WCR increased by +450%, requiring additional financing.

Operating WCR (2025) ?
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

2 797 408 €

Customer credit (2025) ?
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 (2025) ?
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

28 j

Inventory turnover (2025) ?
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

199 j

WCR in days of revenue (2025) ?
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

185 j

WCR and payment terms evolution
COUTELLERIE ET CASSEROLERIE

Positioning of COUTELLERIE ET CASSEROLERIE in its sector

Comparison with sector Commerce de détail d'autres équipements du foyer

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (39 transactions). This range of 481 679€ to 2 654 004€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
481k€ 1011k€ 2654k€
1 011 689 € Range: 481 679€ - 2 654 004€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 39 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 (Commerce de détail d'autres équipements du foyer)

Compare COUTELLERIE ET CASSEROLERIE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'autres équipements du foyer

Frequently asked questions about COUTELLERIE ET CASSEROLERIE

What is the revenue of COUTELLERIE ET CASSEROLERIE ?

The revenue of COUTELLERIE ET CASSEROLERIE in 2025 is 5.4 M€.

Is COUTELLERIE ET CASSEROLERIE profitable?

Yes, COUTELLERIE ET CASSEROLERIE generated a net profit of 367 k€ in 2025.

Where is the headquarters of COUTELLERIE ET CASSEROLERIE ?

The headquarters of COUTELLERIE ET CASSEROLERIE is located in REIMS (51100), in the department Marne.

Where to find the tax return of COUTELLERIE ET CASSEROLERIE ?

The tax return of COUTELLERIE ET CASSEROLERIE 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 COUTELLERIE ET CASSEROLERIE operate?

COUTELLERIE ET CASSEROLERIE operates in the sector Commerce de détail d'autres équipements du foyer (NAF code 47.59B). See the 'Sector positioning' section above to compare the company with its competitors.