LE COMPTOIR DU MARIN : revenue, balance sheet and financial ratios

LE COMPTOIR DU MARIN is a French company founded 31 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in CONCARNEAU (29900), this company of category PME shows in 2024 a revenue of 945 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 - LE COMPTOIR DU MARIN (SIREN 399384395)
Indicator 2024 2023 2022 2021 2020 2019 2018
Revenue 944 768 € 978 185 € 967 076 € N/C N/C N/C N/C
Net income 136 619 € 164 444 € 48 632 € 138 992 € 60 020 € 136 517 € 104 008 €
EBITDA 181 129 € 205 916 € 59 968 € N/C N/C N/C N/C
Net margin 14.5% 16.8% 5.0% N/C N/C N/C N/C

Revenue and income statement

In 2024, LE COMPTOIR DU MARIN achieves revenue of 945 k€. Activity remains stable over the period (CAGR: -1.2%). Slight decline of -3% vs 2023. After deducting consumption (457 k€), gross margin stands at 488 k€, i.e. a rate of 52%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 181 k€, representing 19.2% 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 137 k€, i.e. 14.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

944 768 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

488 117 €

EBITDA (2024) ?
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

181 129 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

174 549 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

136 619 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

19.1%

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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 very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 92%. This high autonomy means the company finances most of its assets through equity, a sign of strength. 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 (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.0%

Financial autonomy (2024) ?
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

92.275%

Cash flow / Revenue (2024) ?
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

15.028%

Repayment capacity (2024) ?
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

0.0

Asset age ratio (2024) ?
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

3.9%

Solvency indicators evolution
LE COMPTOIR DU MARIN

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.78
Med: 21.74
Q3: 81.35
Excellent

In 2024, the debt ratio of LE COMPTOIR DU MARIN (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
92.28% 2024
2022
2023
2024
Q1: 7.04%
Med: 33.52%
Q3: 60.34%
Excellent

In 2024, the financial autonomy of LE COMPTOIR DU MARIN (92.3%) 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
0.0 years 2024
2022
2023
2024
Q1: -0.01 years
Med: 0.04 years
Q3: 2.35 years
Good

In 2024, the repayment capacity of LE COMPTOIR DU MARIN (0.00) 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 1015.98. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

1015.975

Interest coverage (2024) ?
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

0.0

Liquidity indicators evolution
LE COMPTOIR DU MARIN

Sector positioning

Liquidity ratio
1015.98 2024
2022
2023
2024
Q1: 112.99
Med: 209.42
Q3: 385.58
Excellent

In 2024, the liquidity ratio of LE COMPTOIR DU MARIN (1015.98) 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
0.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 4.38x
Average

In 2024, the interest coverage of LE COMPTOIR DU MARIN (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. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 14 days. Favorable situation: supplier credit is longer than customer credit by 14 days. Inventory turnover is 85 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 76 days of revenue, i.e. 200 k€ to permanently finance.

Operating WCR (2024) ?
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

200 451 €

Customer credit (2024) ?
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

0 j

Supplier credit (2024) ?
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

14 j

Inventory turnover (2024) ?
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

85 j

WCR in days of revenue (2024) ?
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

76 j

WCR and payment terms evolution
LE COMPTOIR DU MARIN

Positioning of LE COMPTOIR DU MARIN in its sector

Comparison with sector Commerce de détail d'habillement en magasin spécialisé

Valuation estimate

Based on 68 transactions of similar company sales in 2024, the value of LE COMPTOIR DU MARIN is estimated at 326 240 € (range 158 076€ - 727 448€). With an EBITDA of 181 129€, the sector multiple of 2.0x is applied. The price/revenue ratio is 0.19x (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 2024
68 tx
158k€ 326k€ 727k€
326 240 € Range: 158 076€ - 727 448€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
181 129 € × 2.0x
Estimation 366 596 €
152 709€ - 918 265€
Revenue Multiple 30%
944 768 € × 0.19x
Estimation 178 680 €
122 640€ - 348 361€
Net Income Multiple 20%
136 619 € × 3.3x
Estimation 446 694 €
224 653€ - 819 040€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 68 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 détail d'habillement en magasin spécialisé)

Compare LE COMPTOIR DU MARIN with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'habillement en magasin spécialisé

Frequently asked questions about LE COMPTOIR DU MARIN

What is the revenue of LE COMPTOIR DU MARIN ?

The revenue of LE COMPTOIR DU MARIN in 2024 is 945 k€.

Is LE COMPTOIR DU MARIN profitable?

Yes, LE COMPTOIR DU MARIN generated a net profit of 137 k€ in 2024.

Where is the headquarters of LE COMPTOIR DU MARIN ?

The headquarters of LE COMPTOIR DU MARIN is located in CONCARNEAU (29900), in the department Finistere.

Where to find the tax return of LE COMPTOIR DU MARIN ?

The tax return of LE COMPTOIR DU MARIN 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 DU MARIN operate?

LE COMPTOIR DU MARIN operates in the sector Commerce de détail d'habillement en magasin spécialisé (NAF code 47.71Z). See the 'Sector positioning' section above to compare the company with its competitors.