Le dernier exercice comptable publié pour cette entreprise remonte à 2015. Les données ci-dessous peuvent ne plus refléter sa situation actuelle.

LES COTES DES BARRES : revenue, balance sheet and financial ratios

LES COTES DES BARRES is a French company founded 20 years ago, specialized in the sector Commerce de détail de fruits et légumes en magasin spécialisé. Based in MONTFRIN (30490), this company of category PME shows in 2015 a revenue of 212 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-09-19

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

Synthèse

Santé financière : Fragile

Signal structurel : exploitation déficitaire (EBE négatif).

In summary, LES COTES DES BARRES combines a growing business with positive profitability. Its financial structure is solid, with debt well contained relative to its sector.

Financial history - LES COTES DES BARRES (SIREN 488670282)
Indicator 2015 2014 2013
Revenue 211 844 € N/C 127 318 €
Net income 26 584 € 150 758 € -10 992 €
EBITDA -1 673 € -8 954 € -26 802 €
Net margin 12.5% N/C -8.6%

Revenue and income statement

In 2015, LES COTES DES BARRES achieves revenue of 212 k€. Over the period 2013-2015, the company shows strong growth with a CAGR (compound annual growth rate) of +29.0%. After deducting consumption (141 k€), gross margin stands at 70 k€, i.e. a rate of 33%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -2 k€, representing -0.8% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 27 k€, i.e. 12.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2015) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

211 844 €

Gross margin (2015) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

70 469 €

EBITDA (2015) ?
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

-1 673 €

EBIT (2015) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

30 525 €

Net income (2015) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

26 584 €

EBITDA margin (2015) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-0.8%

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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 13%. This ratio is more favorable than the sector median (29.4%). Financial autonomy (= Equity / Total assets x 100) reaches 75%. Compared with its sector, this ratio places the company among the best positioned (sector median: 28.0%).

Debt ratio (2015) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

13.48%

Financial autonomy (2015) ?
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

74.68%

Cash flow / Revenue (2015) ?
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

-3.03%

Repayment capacity (2015) ?
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

-2.61

Asset age ratio (2015) ?
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

100.0%

Solvency indicators evolution
LES COTES DES BARRES

Sector positioning

Debt ratio
13.48% 2015
Q1: 0.0%
Med: 29.45%
Q3: 155.62%
Good -14 pts over 3 years

In 2015, the debt ratio of LES COTES DES BARRES (13.5%) 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
74.68% 2015
Q1: 9.81%
Med: 27.99%
Q3: 56.34%
Excellent

In 2015, the financial autonomy of LES COTES DES BARRES (74.7%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 5.47. Compared with its sector, this ratio places the company among the best positioned (sector median: 1.0).

Liquidity ratio (2015) ?
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

5.47

Interest coverage (2015) ?
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

-2.99

Liquidity indicators evolution
LES COTES DES BARRES

Sector positioning

Liquidity ratio
5.47 2015
Q1: 0.49
Med: 0.99
Q3: 1.84
Excellent

In 2015, the liquidity ratio of LES COTES DES BARRES (5.47) 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
-2.99x 2015
Q1: 0.0x
Med: 0.88x
Q3: 8.27x
Watch +22 pts over 3 years

In 2015, the interest coverage of LES COTES DES BARRES (-3.0x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 73 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 28 days. The gap of 45 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 68 days of revenue, i.e. 40 k€ to permanently finance. Between 2013 and 2015, WCR worsened by 20 days of revenue, signaling an increased financing need.

Operating WCR (2015) ?
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

39 786 €

Customer credit (2015) ?
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

73 j

Supplier credit (2015) ?
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

28 j

Inventory turnover (2015) ?
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

0 j

WCR in days of revenue (2015) ?
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

68 j

WCR and payment terms evolution
LES COTES DES BARRES

Positioning of LES COTES DES BARRES in its sector

Comparison with sector Commerce de détail de fruits et légumes en magasin spécialisé

Valuation estimate

Based on 179 transactions of similar company sales (all years), the value of LES COTES DES BARRES is estimated at 103 667 € (range 51 293€ - 227 197€). The price/revenue ratio is 0.31x (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.

Estimated enterprise value 2015
179 transactions
51k€ 103k€ 227k€
103 667 € Range: 51 293€ - 227 197€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
211 844 € × 0.31x
Estimation 65 083 €
31 863€ - 99 695€
Net Income Multiple 20%
26 584 € × 6.1x
Estimation 161 545 €
80 439€ - 418 453€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 179 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 de fruits et légumes en magasin spécialisé)

Compare LES COTES DES BARRES with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de fruits et légumes en magasin spécialisé

Top companies in Commerce de détail de fruits et légumes en magasin spécialisé

Largest companies by revenue in the sector Commerce de détail de fruits et légumes en magasin spécialisé:

Top companies in Gard

Largest companies by revenue in the department Gard:

Voir le classement complet du département Gard

Frequently asked questions about LES COTES DES BARRES

What is the revenue of LES COTES DES BARRES ?

The revenue of LES COTES DES BARRES in 2015 is 212 k€.

Is LES COTES DES BARRES profitable?

Yes, LES COTES DES BARRES generated a net profit of 27 k€ in 2015.

Where is the headquarters of LES COTES DES BARRES ?

The headquarters of LES COTES DES BARRES is located in MONTFRIN (30490), in the department Gard.

Where to find the tax return of LES COTES DES BARRES ?

The tax return of LES COTES DES BARRES 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 LES COTES DES BARRES operate?

LES COTES DES BARRES operates in the sector Commerce de détail de fruits et légumes en magasin spécialisé (NAF code 47.21Z). See the 'Sector positioning' section above to compare the company with its competitors.