CS COMLANDI : revenue, balance sheet and financial ratios

CS COMLANDI is a French company founded 11 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques . Based in CAUDEBEC-LES-ELBEUF (76320), this company of category PME shows in 2024 a revenue of 27.4 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-08-08

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

Synthèse

Santé financière : Sous tension

Point(s) de vigilance : exercice déficitaire.

In summary, CS COMLANDI is currently loss-making, which weighs on its accounts. Its financial structure is solid, with debt well contained relative to its sector.

Financial history - CS COMLANDI (SIREN 811607019)
Indicator 2024 2023 2022 2021 2020 2019 2018 2016
Revenue 27 434 742 € 29 097 921 € 31 006 240 € 31 707 453 € 29 496 644 € 31 445 191 € 29 965 322 € 52 375 972 €
Net income -13 536 € 845 886 € 1 756 583 € 1 350 272 € 1 802 170 € 809 599 € 496 409 € 221 950 €
EBITDA 245 014 € 1 441 394 € 2 983 165 € 2 500 017 € 3 695 122 € 1 869 769 € 888 514 € 2 626 336 €
Net margin -0.0% 2.9% 5.7% 4.3% 6.1% 2.6% 1.7% 0.4%

Revenue and income statement

In 2024, CS COMLANDI achieves revenue of 27.4 M€. Activity remains stable over the period (CAGR: -1.8%). Slight decline of -6% vs 2023. After deducting consumption (17.9 M€), gross margin stands at 9.6 M€, i.e. a rate of 35%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 245 k€, representing 0.9% of revenue. Warning negative scissor effect: despite revenue change (-6%), EBITDA varies by -83%, reducing margin by 4.1 pts. This reflects costs rising faster than revenue. This ratio is slightly less favorable than the sector median (3.4%). Net income is negative at -14 k€ (-0.0% of revenue), which will impact equity.

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

27 434 742 €

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

9 576 558 €

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

245 014 €

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

-93 805 €

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

-13 536 €

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

0.9%

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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 1%. This ratio is more favorable than the sector median (12.9%). Financial autonomy (= Equity / Total assets x 100) reaches 66%. Compared with its sector, this ratio places the company among the best positioned (sector median: 39.9%). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.4 years of cash flow to repay all financial debt. This ratio is more favorable than the sector median (0.3 years). Cash flow represents 0.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This ratio is slightly less favorable than the sector median (2.7%).

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

1.02%

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

66.28%

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

0.86%

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

0.41

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

20.8%

Solvency indicators evolution
CS COMLANDI

Sector positioning

Debt ratio
1.02% 2024
Q1: 0.14%
Med: 12.91%
Q3: 52.25%
Good

In 2024, the debt ratio of CS COMLANDI (1.0%) 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
66.28% 2024
Q1: 13.91%
Med: 39.94%
Q3: 61.79%
Excellent +7 pts over 3 years

In 2024, the financial autonomy of CS COMLANDI (66.3%) 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
0.03 years 2022
Q1: 0.0 years
Med: 0.31 years
Q3: 2.53 years
Good

In 2022, the repayment capacity of CS COMLANDI (0.03) 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 2.65. This ratio is more favorable than the sector median (2.3). The interest coverage ratio (= EBIT / Interest expenses) is 1.6x. This ratio is more favorable than the sector median (0.3x).

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

2.65

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

1.64

Liquidity indicators evolution
CS COMLANDI

Sector positioning

Liquidity ratio
2.65 2024
Q1: 1.44
Med: 2.32
Q3: 4.06
Good +12 pts over 3 years

In 2024, the liquidity ratio of CS COMLANDI (2.65) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
1.64x 2024
Q1: 0.0x
Med: 0.28x
Q3: 6.68x
Good

In 2024, the interest coverage of CS COMLANDI (1.6x) 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: 47 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 43 days. The company must finance 4 days of gap between collections and payments. Inventory turnover is 61 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 126 days of revenue, i.e. 9.6 M€ to permanently finance.

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

9 612 585 €

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

47 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

43 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

61 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

126 j

WCR and payment terms evolution
CS COMLANDI

Positioning of CS COMLANDI in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'autres biens domestiques

Valuation estimate

Based on 145 transactions of similar company sales (all years), the value of CS COMLANDI is estimated at 2 367 481 € (range 1 253 041€ - 6 139 902€). With an EBITDA of 245 014€, the sector multiple of 2.6x is applied. The price/revenue ratio is 0.19x (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.

Estimated enterprise value 2024
145 transactions
1253k€ 2367k€ 6139k€
2 367 481 € Range: 1 253 041€ - 6 139 902€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
245 014 € × 2.6x
Estimation 638 583 €
232 312€ - 1 795 025€
Revenue Multiple 30%
27 434 742 € × 0.19x
Estimation 5 248 981 €
2 954 256€ - 13 381 365€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 145 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 gros (commerce interentreprises) d'autres biens domestiques )

Compare CS COMLANDI with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'autres biens domestiques

Top companies in Commerce de gros (commerce interentreprises) d'autres biens domestiques

Largest companies by revenue in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques :

Top companies in Seine-Maritime

Largest companies by revenue in the department Seine-Maritime:

Voir le classement complet du département Seine-Maritime

Frequently asked questions about CS COMLANDI

What is the revenue of CS COMLANDI ?

The revenue of CS COMLANDI in 2024 is 27.4 M€.

Is CS COMLANDI profitable?

CS COMLANDI recorded a net loss in 2024.

Where is the headquarters of CS COMLANDI ?

The headquarters of CS COMLANDI is located in CAUDEBEC-LES-ELBEUF (76320), in the department Seine-Maritime.

Where to find the tax return of CS COMLANDI ?

The tax return of CS COMLANDI 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 CS COMLANDI operate?

CS COMLANDI operates in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques (NAF code 46.49Z). See the 'Sector positioning' section above to compare the company with its competitors.