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LE COMPTOIR D'ELENA : revenue, balance sheet and financial ratios

LE COMPTOIR D'ELENA is a French company founded 7 years ago, specialized in the sector Commerce d'alimentation générale. Based in BRASSAC (81260), this company of category PME shows in 2020 a net income positive of 45 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - LE COMPTOIR D'ELENA (SIREN 844609743)
Indicator 2020 2019
Revenue N/C N/C
Net income 44 501 € 19 914 €
EBITDA N/C N/C
Net margin N/C N/C

Revenue and income statement

In 2020, LE COMPTOIR D'ELENA generates positive net income of 45 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2019-2020: 20 k€ -> 45 k€.

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

44 501 €

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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 96%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 40%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

96.364%

Financial autonomy (2020) ?
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

40.269%

Asset age ratio (2020) ?
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

82.6%

Solvency indicators evolution
LE COMPTOIR D'ELENA

Sector positioning

Debt ratio
96.36 2020
2019
2020
Q1: 0.0
Med: 30.23
Q3: 144.14
Average -10 pts over 2 years

In 2020, the debt ratio of LE COMPTOIR D'ELENA (96.36) 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
40.27% 2020
2019
2020
Q1: 3.37%
Med: 24.8%
Q3: 50.57%
Good +24 pts over 2 years

In 2020, the financial autonomy of LE COMPTOIR D'ELENA (40.3%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 271.80. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2020) ?
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

271.799

Liquidity indicators evolution
LE COMPTOIR D'ELENA

Sector positioning

Liquidity ratio
271.8 2020
2019
2020
Q1: 85.58
Med: 143.54
Q3: 231.71
Excellent +10 pts over 2 years

In 2020, the liquidity ratio of LE COMPTOIR D'ELENA (271.80) 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.

Positioning of LE COMPTOIR D'ELENA in its sector

Comparison with sector Commerce d'alimentation générale

Valuation estimate

Based on 312 transactions of similar company sales in 2020, the value of LE COMPTOIR D'ELENA is estimated at 233 887 € (range 97 577€ - 588 832€). 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 2020
312 transactions
97k€ 233k€ 588k€
233 887 € Range: 97 577€ - 588 832€
NAF 5 année 2020

Valuation method used

Net Income Multiple
44 501 € × 5.3x = 233 888 €
Range: 97 577€ - 588 832€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 312 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 d'alimentation générale)

Compare LE COMPTOIR D'ELENA with other companies in the same sector:

Frequently asked questions about LE COMPTOIR D'ELENA

What is the revenue of LE COMPTOIR D'ELENA ?

The revenue of LE COMPTOIR D'ELENA is not publicly disclosed (confidential accounts filed with INPI).

Is LE COMPTOIR D'ELENA profitable?

Yes, LE COMPTOIR D'ELENA generated a net profit of 45 k€ in 2020.

Where is the headquarters of LE COMPTOIR D'ELENA ?

The headquarters of LE COMPTOIR D'ELENA is located in BRASSAC (81260), in the department Tarn.

Where to find the tax return of LE COMPTOIR D'ELENA ?

The tax return of LE COMPTOIR D'ELENA 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 LE COMPTOIR D'ELENA operate?

LE COMPTOIR D'ELENA operates in the sector Commerce d'alimentation générale (NAF code 47.11B). See the 'Sector positioning' section above to compare the company with its competitors.