EMBALLAGES COMAS : revenue, balance sheet and financial ratios

EMBALLAGES COMAS is a French company founded 46 years ago, specialized in the sector Fabrication d'emballages en bois. Based in JAYAT (01340), this company of category PME shows in 2022 a revenue of 5.2 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

Financial history - EMBALLAGES COMAS (SIREN 317803245)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C 5 248 019 € N/C 4 931 667 € 4 664 292 € N/C N/C 4 659 586 €
Net income 192 901 € 94 171 € 58 363 € 221 945 € 44 463 € -75 689 € 125 634 € 239 656 €
EBITDA N/C 345 537 € N/C 360 961 € 239 525 € N/C N/C 350 909 €
Net margin N/C 1.8% N/C 4.5% 1.0% N/C N/C 5.1%

Revenue and income statement

In 2023, EMBALLAGES COMAS generates positive net income of 193 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2023: 240 k€ -> 193 k€.

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

192 901 €

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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 30%. 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 54%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

29.558%

Financial autonomy (2023) ?
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

54.039%

Asset age ratio (2023) ?
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

28.8%

Solvency indicators evolution
EMBALLAGES COMAS

Sector positioning

Debt ratio
29.56 2023
2021
2022
2023
Q1: 9.23
Med: 27.45
Q3: 68.33
Average -12 pts over 3 years

In 2023, the debt ratio of EMBALLAGES COMAS (29.56) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
54.04% 2023
2021
2022
2023
Q1: 33.05%
Med: 52.76%
Q3: 67.32%
Good

In 2023, the financial autonomy of EMBALLAGES COMAS (54.0%) 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.

Repayment capacity
2.12 years 2022
2022
Q1: 0.16 years
Med: 1.12 years
Q3: 3.0 years
Average

In 2022, the repayment capacity of EMBALLAGES COMAS (2.12) 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 209.95. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

209.953

Liquidity indicators evolution
EMBALLAGES COMAS

Sector positioning

Liquidity ratio
209.95 2023
2021
2022
2023
Q1: 179.13
Med: 278.72
Q3: 409.46
Average -23 pts over 3 years

In 2023, the liquidity ratio of EMBALLAGES COMAS (209.95) 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.

Interest coverage
5.73x 2022
2022
Q1: 0.25x
Med: 1.46x
Q3: 5.48x
Excellent

In 2022, the interest coverage of EMBALLAGES COMAS (5.7x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

Operating WCR (2023) ?
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

0 €

Customer credit (2023) ?
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 (2023) ?
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

0 j

Inventory turnover (2023) ?
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

0 j

WCR and payment terms evolution
EMBALLAGES COMAS

Positioning of EMBALLAGES COMAS in its sector

Comparison with sector Fabrication d'emballages en bois

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (44 transactions). This range of 222 816€ to 1 055 958€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
222k€ 393k€ 1055k€
393 354 € Range: 222 816€ - 1 055 958€
NAF 4 all-time Aggregated at NAF sub-class level
How is this estimate calculated?

This estimate is based on the analysis of 44 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 (Fabrication d'emballages en bois)

Compare EMBALLAGES COMAS with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d'emballages en bois

Frequently asked questions about EMBALLAGES COMAS

What is the revenue of EMBALLAGES COMAS ?

The revenue of EMBALLAGES COMAS in 2022 is 5.2 M€.

Is EMBALLAGES COMAS profitable?

Yes, EMBALLAGES COMAS generated a net profit of 193 k€ in 2023.

Where is the headquarters of EMBALLAGES COMAS ?

The headquarters of EMBALLAGES COMAS is located in JAYAT (01340), in the department Ain.

Where to find the tax return of EMBALLAGES COMAS ?

The tax return of EMBALLAGES COMAS 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 EMBALLAGES COMAS operate?

EMBALLAGES COMAS operates in the sector Fabrication d'emballages en bois (NAF code 16.24Z). See the 'Sector positioning' section above to compare the company with its competitors.