ETABLISSEMENTS COLSON ET FROMONT : revenue, balance sheet and financial ratios

ETABLISSEMENTS COLSON ET FROMONT is a French company founded 55 years ago, specialized in the sector Fabrication d'articles textiles, sauf habillement. Based in LA CHAPELLE-SAINT-LUC (10600), this company of category PME shows in 2023 a revenue of 471 k€. 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 - ETABLISSEMENTS COLSON ET FROMONT (SIREN 712880756)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 471 004 € 487 631 € 427 006 € 357 762 € 366 724 € 342 214 € 334 761 € 471 182 €
Net income 20 079 € 18 641 € 28 716 € 25 690 € 28 640 € 31 184 € 14 642 € 44 598 €
EBITDA 26 595 € 32 885 € 40 165 € 32 126 € 37 892 € 45 174 € 24 871 € 62 190 €
Net margin 4.3% 3.8% 6.7% 7.2% 7.8% 9.1% 4.4% 9.5%

Revenue and income statement

In 2023, ETABLISSEMENTS COLSON ET FROMONT achieves revenue of 471 k€. Activity remains stable over the period (CAGR: -0.0%). Slight decline of -3% vs 2022. After deducting consumption (153 k€), gross margin stands at 318 k€, i.e. a rate of 68%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 27 k€, representing 5.6% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 20 k€, i.e. 4.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

471 004 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

318 412 €

EBITDA (2023) ?
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

26 595 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

17 809 €

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

20 079 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

5.6%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 29%. 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 56%. 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 1.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 6.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

29.236%

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

56.305%

Cash flow / Revenue (2023) ?
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

6.915%

Repayment capacity (2023) ?
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

1.594

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

46.2%

Solvency indicators evolution
ETABLISSEMENTS COLSON ET FROMONT

Sector positioning

Debt ratio
29.24 2023
2021
2022
2023
Q1: 4.18
Med: 21.09
Q3: 61.86
Average -6 pts over 3 years

In 2023, the debt ratio of ETABLISSEMENTS COLSON ET ... (29.24) 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
56.3% 2023
2021
2022
2023
Q1: 26.02%
Med: 47.08%
Q3: 65.83%
Good +7 pts over 3 years

In 2023, the financial autonomy of ETABLISSEMENTS COLSON ET ... (56.3%) 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
1.59 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.66 years
Q3: 2.43 years
Average -12 pts over 3 years

In 2023, the repayment capacity of ETABLISSEMENTS COLSON ET ... (1.59) 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 313.89. 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 (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

313.892

Interest coverage (2023) ?
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
ETABLISSEMENTS COLSON ET FROMONT

Sector positioning

Liquidity ratio
313.89 2023
2021
2022
2023
Q1: 172.21
Med: 261.55
Q3: 366.82
Good -13 pts over 3 years

In 2023, the liquidity ratio of ETABLISSEMENTS COLSON ET ... (313.89) 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
3.37x 2023
2021
2022
2023
Q1: 0.0x
Med: 1.32x
Q3: 7.16x
Good

In 2023, the interest coverage of ETABLISSEMENTS COLSON ET ... (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: 34 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 34 days. Inventory turnover is 21 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 23 days of revenue, i.e. 30 k€ to permanently finance. Notable WCR improvement over the period (-55%), freeing up cash.

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

30 224 €

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

34 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

34 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

21 j

WCR in days of revenue (2023) ?
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

23 j

WCR and payment terms evolution
ETABLISSEMENTS COLSON ET FROMONT

Positioning of ETABLISSEMENTS COLSON ET FROMONT in its sector

Comparison with sector Fabrication d'articles textiles, sauf habillement

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (31 transactions). This range of 29 537€ to 112 080€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
29k€ 50k€ 112k€
50 740 € Range: 29 537€ - 112 080€
NAF 4 all-time Aggregated at NAF sub-class level
How is this estimate calculated?

This estimate is based on the analysis of 31 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'articles textiles, sauf habillement)

Compare ETABLISSEMENTS COLSON ET FROMONT with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d'articles textiles, sauf habillement

Frequently asked questions about ETABLISSEMENTS COLSON ET FROMONT

What is the revenue of ETABLISSEMENTS COLSON ET FROMONT ?

The revenue of ETABLISSEMENTS COLSON ET FROMONT in 2023 is 471 k€.

Is ETABLISSEMENTS COLSON ET FROMONT profitable?

Yes, ETABLISSEMENTS COLSON ET FROMONT generated a net profit of 20 k€ in 2023.

Where is the headquarters of ETABLISSEMENTS COLSON ET FROMONT ?

The headquarters of ETABLISSEMENTS COLSON ET FROMONT is located in LA CHAPELLE-SAINT-LUC (10600), in the department Aube.

Where to find the tax return of ETABLISSEMENTS COLSON ET FROMONT ?

The tax return of ETABLISSEMENTS COLSON ET FROMONT 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 ETABLISSEMENTS COLSON ET FROMONT operate?

ETABLISSEMENTS COLSON ET FROMONT operates in the sector Fabrication d'articles textiles, sauf habillement (NAF code 13.92Z). See the 'Sector positioning' section above to compare the company with its competitors.