EURO COMMERCE60 : revenue, balance sheet and financial ratios

EURO COMMERCE60 is a French company founded 23 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'autres machines et équipements de bureau . Based in BEAUVAIS (60000), this company of category PME shows in 2025 a revenue of 1.4 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 - EURO COMMERCE60 (SIREN 448089995)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 1 398 947 € N/C 1 687 190 € N/C N/C N/C N/C N/C N/C
Net income 140 222 € 273 048 € 335 939 € 283 795 € 278 495 € 245 183 € 291 806 € 391 530 € 168 087 €
EBITDA 243 651 € N/C 494 954 € N/C N/C N/C N/C N/C N/C
Net margin 10.0% N/C 19.9% N/C N/C N/C N/C N/C N/C

Revenue and income statement

In 2025, EURO COMMERCE60 achieves revenue of 1.4 M€. Revenue is declining over the period 2023-2025 (CAGR: -8.9%). After deducting consumption (458 k€), gross margin stands at 941 k€, i.e. a rate of 67%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 244 k€, representing 17.4% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 140 k€, i.e. 10.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 398 947 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

940 884 €

EBITDA (2025) ?
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

243 651 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

171 835 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

140 222 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

17.4%

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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 5%. 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 63%. 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 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 15.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

4.844%

Financial autonomy (2025) ?
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

63.18%

Cash flow / Revenue (2025) ?
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

14.985%

Repayment capacity (2025) ?
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

0.148

Asset age ratio (2025) ?
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

23.3%

Solvency indicators evolution
EURO COMMERCE60

Sector positioning

Debt ratio
4.84 2025
2023
2024
2025
Q1: 2.28
Med: 10.53
Q3: 34.56
Good -16 pts over 3 years

In 2025, the debt ratio of EURO COMMERCE60 (4.84) 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
63.18% 2025
2023
2024
2025
Q1: 29.4%
Med: 43.87%
Q3: 61.93%
Excellent

In 2025, the financial autonomy of EURO COMMERCE60 (63.2%) 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
0.15 years 2025
2023
2025
Q1: 0.0 years
Med: 0.33 years
Q3: 1.2 years
Good -11 pts over 2 years

In 2025, the repayment capacity of EURO COMMERCE60 (0.15) 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 675.76. 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 0.4x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2025) ?
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

675.758

Interest coverage (2025) ?
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

0.398

Liquidity indicators evolution
EURO COMMERCE60

Sector positioning

Liquidity ratio
675.76 2025
2023
2024
2025
Q1: 154.63
Med: 210.63
Q3: 298.4
Excellent

In 2025, the liquidity ratio of EURO COMMERCE60 (675.76) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
0.4x 2025
2023
2025
Q1: 0.0x
Med: 0.46x
Q3: 4.01x
Average +16 pts over 2 years

In 2025, the interest coverage of EURO COMMERCE60 (0.4x) 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. Average customer payment term: 56 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 9 days. The gap of 47 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 53 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 53 days of revenue, i.e. 207 k€ to permanently finance.

Operating WCR (2025) ?
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

206 610 €

Customer credit (2025) ?
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

56 j

Supplier credit (2025) ?
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

9 j

Inventory turnover (2025) ?
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

53 j

WCR in days of revenue (2025) ?
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

53 j

WCR and payment terms evolution
EURO COMMERCE60

Positioning of EURO COMMERCE60 in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'autres machines et équipements de bureau

Valuation estimate

Based on 73 transactions of similar company sales (all years), the value of EURO COMMERCE60 is estimated at 241 622 € (range 205 881€ - 310 007€). With an EBITDA of 243 651€, the sector multiple of 0.5x is applied. The price/revenue ratio is 0.34x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2025
73 tx
205k€ 241k€ 310k€
241 622 € Range: 205 881€ - 310 007€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
243 651 € × 0.5x
Estimation 132 679 €
74 594€ - 175 425€
Revenue Multiple 30%
1 398 947 € × 0.34x
Estimation 476 191 €
476 191€ - 476 191€
Net Income Multiple 20%
140 222 € × 1.2x
Estimation 162 128 €
128 635€ - 397 189€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 73 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 machines et équipements de bureau )

Compare EURO COMMERCE60 with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'autres machines et équipements de bureau

Frequently asked questions about EURO COMMERCE60

What is the revenue of EURO COMMERCE60 ?

The revenue of EURO COMMERCE60 in 2025 is 1.4 M€.

Is EURO COMMERCE60 profitable?

Yes, EURO COMMERCE60 generated a net profit of 140 k€ in 2025.

Where is the headquarters of EURO COMMERCE60 ?

The headquarters of EURO COMMERCE60 is located in BEAUVAIS (60000), in the department Oise.

Where to find the tax return of EURO COMMERCE60 ?

The tax return of EURO COMMERCE60 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 EURO COMMERCE60 operate?

EURO COMMERCE60 operates in the sector Commerce de gros (commerce interentreprises) d'autres machines et équipements de bureau (NAF code 46.66Z). See the 'Sector positioning' section above to compare the company with its competitors.