COUTURE (STE D'EXPLOITATION DES ETS) : revenue, balance sheet and financial ratios

COUTURE (STE D'EXPLOITATION DES ETS) is a French company founded 35 years ago, specialized in the sector Réparation d'ouvrages en métaux. Based in BIRON (64300), this company of category PME shows in 2024 a revenue of 4.0 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 - COUTURE (STE D'EXPLOITATION DES ETS) (SIREN 380451476)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 4 012 368 € 3 630 729 € 4 143 878 € 3 377 276 € 2 877 190 € 3 165 198 € 2 954 166 € 2 160 835 € 2 294 210 €
Net income 1 314 324 € 1 180 763 € 1 132 578 € 843 769 € 691 304 € 811 827 € 510 612 € 478 026 € 587 535 €
EBITDA 1 831 015 € 1 666 703 € 1 619 255 € 1 231 232 € 963 841 € 1 245 784 € 720 078 € 676 203 € 817 234 €
Net margin 32.8% 32.5% 27.3% 25.0% 24.0% 25.6% 17.3% 22.1% 25.6%

Revenue and income statement

In 2024, COUTURE (STE D'EXPLOITATION DES ETS) achieves revenue of 4.0 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +7.2%. Vs 2023, growth of +11% (3.6 M€ -> 4.0 M€). After deducting consumption (500 k€), gross margin stands at 3.5 M€, i.e. a rate of 88%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.8 M€, representing 45.6% of 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 1.3 M€, i.e. 32.8% 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

4 012 368 €

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

3 512 228 €

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

1 831 015 €

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

1 615 731 €

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

1 314 324 €

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

45.6%

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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 2%. 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 93%. 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 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 37.5% 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

1.967%

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

92.553%

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

37.454%

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

0.12

Asset age ratio (2024) ?
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

31.1%

Solvency indicators evolution
COUTURE (STE D'EXPLOITATION DES ETS)

Sector positioning

Debt ratio
1.97 2024
2022
2023
2024
Q1: 4.33
Med: 17.07
Q3: 42.21
Excellent

In 2024, the debt ratio of COUTURE (STE D'EXPLOITATI... (1.97) 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
92.55% 2024
2022
2023
2024
Q1: 24.93%
Med: 45.63%
Q3: 58.25%
Excellent

In 2024, the financial autonomy of COUTURE (STE D'EXPLOITATI... (92.5%) 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
0.12 years 2024
2022
2023
2024
Q1: 0.03 years
Med: 0.56 years
Q3: 1.76 years
Good -5 pts over 3 years

In 2024, the repayment capacity of COUTURE (STE D'EXPLOITATI... (0.12) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 2217.57. 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 0.2x. 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

2217.565

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

0.151

Liquidity indicators evolution
COUTURE (STE D'EXPLOITATION DES ETS)

Sector positioning

Liquidity ratio
2217.57 2024
2022
2023
2024
Q1: 154.93
Med: 222.99
Q3: 307.27
Excellent +18 pts over 3 years

In 2024, the liquidity ratio of COUTURE (STE D'EXPLOITATI... (2217.57) 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
0.15x 2024
2022
2023
2024
Q1: 0.08x
Med: 1.17x
Q3: 5.53x
Average -5 pts over 3 years

In 2024, the interest coverage of COUTURE (STE D'EXPLOITATI... (0.1x) 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: 93 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 44 days. The gap of 49 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 4 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 155 days of revenue, i.e. 1.7 M€ to permanently finance. Over 2016-2024, WCR increased by +130%, requiring additional financing.

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

1 730 454 €

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

93 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

44 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

4 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

155 j

WCR and payment terms evolution
COUTURE (STE D'EXPLOITATION DES ETS)

Positioning of COUTURE (STE D'EXPLOITATION DES ETS) in its sector

Comparison with sector Réparation d'ouvrages en métaux

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (34 transactions). This range of 545 903€ to 4 832 354€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
545k€ 2231k€ 4832k€
2 231 740 € Range: 545 903€ - 4 832 354€
NAF 5 all-time
How is this estimate calculated?

This estimate is based on the analysis of 34 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 (Réparation d'ouvrages en métaux)

Compare COUTURE (STE D'EXPLOITATION DES ETS) with other companies in the same sector:

Voir toutes les statistiques du secteur Réparation d'ouvrages en métaux

Frequently asked questions about COUTURE (STE D'EXPLOITATION DES ETS)

What is the revenue of COUTURE (STE D'EXPLOITATION DES ETS) ?

The revenue of COUTURE (STE D'EXPLOITATION DES ETS) in 2024 is 4.0 M€.

Is COUTURE (STE D'EXPLOITATION DES ETS) profitable?

Yes, COUTURE (STE D'EXPLOITATION DES ETS) generated a net profit of 1.3 M€ in 2024.

Where is the headquarters of COUTURE (STE D'EXPLOITATION DES ETS) ?

The headquarters of COUTURE (STE D'EXPLOITATION DES ETS) is located in BIRON (64300), in the department Pyrenees-Atlantiques.

Where to find the tax return of COUTURE (STE D'EXPLOITATION DES ETS) ?

The tax return of COUTURE (STE D'EXPLOITATION DES ETS) 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 COUTURE (STE D'EXPLOITATION DES ETS) operate?

COUTURE (STE D'EXPLOITATION DES ETS) operates in the sector Réparation d'ouvrages en métaux (NAF code 33.11Z). See the 'Sector positioning' section above to compare the company with its competitors.