Le dernier exercice comptable publié pour cette entreprise remonte à 2021. Les données ci-dessous peuvent ne plus refléter sa situation actuelle.

ETABLISSEMENTS CORNILLON : revenue, balance sheet and financial ratios

ETABLISSEMENTS CORNILLON is a French company now closed founded 51 years ago, formerly specialized in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques . Based in FIRMINY (42700), this company of category ETI shows in 2021 a revenue of 4.7 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 : Fragile

Signal structurel : résultat d'exploitation insuffisant pour couvrir les intérêts.

In summary, ETABLISSEMENTS CORNILLON posts positive profitability over the latest financial year. Its financial structure is broadly in line with its sector.

Financial history - ETABLISSEMENTS CORNILLON (SIREN 586350159)
Indicator 2022 2021 2020 2019 2018 2017
Revenue N/C 4 665 570 € 5 481 243 € 6 258 096 € 8 473 292 € 8 067 185 €
Net income 120 501 € 77 030 € 68 394 € 54 085 € 70 580 € 105 311 €
EBITDA N/C 128 310 € 114 112 € 85 588 € 100 643 € 166 320 €
Net margin N/C 1.7% 1.2% 0.9% 0.8% 1.3%

Revenue and income statement

In 2022, ETABLISSEMENTS CORNILLON generates positive net income of 121 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2018-2022: 105 k€ -> 121 k€.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

4 665 570 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

705 798 €

EBITDA (2021) ?
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

128 310 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

107 392 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

77 030 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

2.8%

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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 0%. This ratio is slightly less favorable than the sector median (25.4%). Financial autonomy (= Equity / Total assets x 100) reaches 68%. This ratio is more favorable than the sector median (39.2%). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 1.8% 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 (4.1%).

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.12%

Financial autonomy (2021) ?
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

67.79%

Cash flow / Revenue (2021) ?
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

1.76%

Repayment capacity (2021) ?
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

0.02

Asset age ratio (2021) ?
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

12.6%

Solvency indicators evolution
ETABLISSEMENTS CORNILLON

Sector positioning

Debt ratio
62.21% 2022
Q1: 0.61%
Med: 25.35%
Q3: 85.56%
Average +40 pts over 3 years

In 2022, the debt ratio of ETABLISSEMENTS CORNILLON (62.2%) 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
50.47% 2022
Q1: 19.1%
Med: 39.17%
Q3: 59.55%
Good -12 pts over 3 years

In 2022, the financial autonomy of ETABLISSEMENTS CORNILLON (50.5%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 2.98. This ratio is slightly less favorable than the sector median (2.3). The interest coverage ratio (= EBIT / Interest expenses) is 0.0x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2021) ?
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

2.98

Interest coverage (2021) ?
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

0.01

Liquidity indicators evolution
ETABLISSEMENTS CORNILLON

Sector positioning

Liquidity ratio
1.95 2022
Q1: 1.49
Med: 2.29
Q3: 4.11
Average -12 pts over 3 years

In 2022, the liquidity ratio of ETABLISSEMENTS CORNILLON (1.95) 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
0.01x 2021
Q1: 0.0x
Med: 0.51x
Q3: 4.51x
Average

In 2021, the interest coverage of ETABLISSEMENTS CORNILLON (0.0x) 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. Overall, WCR represents 92 days of revenue, i.e. 0 € to permanently finance. Between 2018 and 2021, WCR improved by 42 days of revenue, freeing up cash.

Operating WCR (2021) ?
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

1 195 692 €

Customer credit (2021) ?
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

41 j

Supplier credit (2021) ?
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

51 j

Inventory turnover (2021) ?
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

49 j

WCR in days of revenue (2021) ?
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

92 j

WCR and payment terms evolution
ETABLISSEMENTS CORNILLON

Positioning of ETABLISSEMENTS CORNILLON 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 ETABLISSEMENTS CORNILLON is estimated at 400 176 € (range 80 453€ - 715 539€). 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 2022
145 transactions
80k€ 400k€ 715k€
400 176 € Range: 80 453€ - 715 539€
NAF 5 all-time

Valuation method used

Net Income Multiple
120 501 € × 3.3x = 400 176 €
Range: 80 454€ - 715 540€

Only this financial indicator is available for this company.

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 ETABLISSEMENTS CORNILLON with other companies in the same sector:

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 Loire

Largest companies by revenue in the department Loire:

Frequently asked questions about ETABLISSEMENTS CORNILLON

What is the revenue of ETABLISSEMENTS CORNILLON ?

The revenue of ETABLISSEMENTS CORNILLON in 2021 is 4.7 M€.

Is ETABLISSEMENTS CORNILLON profitable?

Yes, ETABLISSEMENTS CORNILLON generated a net profit of 121 k€ in 2022.

Where is the headquarters of ETABLISSEMENTS CORNILLON ?

The headquarters of ETABLISSEMENTS CORNILLON is located in FIRMINY (42700), in the department Loire.

Where to find the tax return of ETABLISSEMENTS CORNILLON ?

The tax return of ETABLISSEMENTS CORNILLON 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 CORNILLON operate?

ETABLISSEMENTS CORNILLON 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.