SIREN : 305188245
ETS COMBE SA is a French company founded 50 years ago, specialized in the sector Commerces de détail de charbons et combustibles. Based in BLACE (69460), this company of category PME shows in 2024 a revenue of 13.1 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2016 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 13 147 151 € | 13 838 116 € | 11 875 093 € | 7 221 797 € | 7 009 366 € | 6 373 565 € | N/C | 3 398 354 € |
| Net income | 118 315 € | 241 736 € | 211 532 € | 117 122 € | 196 259 € | 111 341 € | 130 888 € | 112 081 € |
| EBITDA | 299 218 € | 405 574 € | 345 967 € | 163 785 € | 312 065 € | 187 955 € | N/C | 196 777 € |
| Net margin | 0.9% | 1.7% | 1.8% | 1.6% | 2.8% | 1.7% | N/C | 3.3% |
In 2024, ETS COMBE SA achieves revenue of 13.1 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +18.4%. Slight decline of -5% vs 2023. After deducting consumption (10.3 M€), gross margin stands at 2.8 M€, i.e. a rate of 21%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 299 k€, representing 2.3% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 118 k€, i.e. 0.9% of revenue. This profit can be retained or distributed to shareholders.
13 147 151 €
2 807 278 €
299 218 €
180 939 €
118 315 €
2.3%
The debt ratio (= Financial debt / Equity x 100) stands at 131%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 22%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.3 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 1.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
131.274%
21.759%
1.837%
4.347
33.5%
In 2024, the debt ratio of ETS COMBE SA (131.27) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.
In 2024, the financial autonomy of ETS COMBE SA (21.8%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.
In 2024, the repayment capacity of ETS COMBE SA (4.35) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.
The liquidity ratio (= Current assets / Current liabilities) stands at 160.17. 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 9.5x. Operating income very largely covers interest expenses: high safety margin.
160.171
9.483
In 2024, the liquidity ratio of ETS COMBE SA (160.17) 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.
In 2024, the interest coverage of ETS COMBE SA (9.5x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 49 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 47 days. The company must finance 2 days of gap between collections and payments. Inventory turnover is 8 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 64 days of revenue, i.e. 2.3 M€ to permanently finance. Over 2016-2024, WCR increased by +198%, requiring additional financing.
2 320 735 €
49 j
47 j
8 j
64 j
Based on 117 transactions of similar company sales in 2024, the value of ETS COMBE SA is estimated at 2 740 106 € (range 1 621 736€ - 4 404 304€). With an EBITDA of 299 218€, the sector multiple of 4.0x is applied. The price/revenue ratio is 0.53x (in line with sector norms). 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.
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This estimate is based on the analysis of 117 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare ETS COMBE SA with other companies in the same sector:
Voir toutes les statistiques du secteur Commerces de détail de charbons et combustibles
The revenue of ETS COMBE SA in 2024 is 13.1 M€.
Yes, ETS COMBE SA generated a net profit of 118 k€ in 2024.
The headquarters of ETS COMBE SA is located in BLACE (69460), in the department Rhone.
The tax return of ETS COMBE SA 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).
ETS COMBE SA operates in the sector Commerces de détail de charbons et combustibles (NAF code 47.78B). See the 'Sector positioning' section above to compare the company with its competitors.