Employees: 02 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 1986-03-01 (40 years)Status: ActiveBusiness sector: Commerce de détail de viandes et de produits à base de viande en magasin spécialiséLocation: SAINT-JULIEN-EN-GENEVOIS (74160), Haute-Savoie
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
LES FILS DE RENE COMTE : revenue, balance sheet and financial ratios
LES FILS DE RENE COMTE is a French company
founded 40 years ago,
specialized in the sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé.
Based in SAINT-JULIEN-EN-GENEVOIS (74160),
this company of category PME
shows in 2023 a revenue of 1.1 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - LES FILS DE RENE COMTE (SIREN 334977816)
Indicator
2025
2024
2023
2022
2021
2020
2019
2018
2017
Revenue
N/C
N/C
1 100 375 €
N/C
N/C
N/C
N/C
N/C
N/C
Net income
1 858 €
21 385 €
28 275 €
1 172 €
150 €
14 313 €
19 732 €
7 590 €
7 905 €
EBITDA
N/C
N/C
40 336 €
N/C
N/C
N/C
N/C
N/C
N/C
Net margin
N/C
N/C
2.6%
N/C
N/C
N/C
N/C
N/C
N/C
Revenue and income statement
In 2025, LES FILS DE RENE COMTE generates positive net income of 2 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2025: 8 k€ -> 2 k€.
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
1 858 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 21%. 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 58%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
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
21.039%
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
58.101%
Asset age ratio (2025)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Solvency indicators evolution LES FILS DE RENE COMTE
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2019
2020
2021
2022
2023
2024
2025
Debt ratio
6.047
7.74
11.124
14.857
14.256
18.848
22.965
15.784
21.039
Financial autonomy
61.188
65.634
64.233
65.48
65.749
63.497
62.926
69.323
58.101
Repayment capacity
None
None
None
None
None
None
2.565
None
None
Cash flow / Revenue
None%
None%
None%
None%
None%
None%
3.295%
None%
None%
Sector positioning
Debt ratio
21.042025
2023
2024
2025
Q1: 4.64
Med: 26.36
Q3: 84.25
Good
In 2025, the debt ratio of LES FILS DE RENE COMTE (21.04) 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
58.1%2025
2023
2024
2025
Q1: 21.61%
Med: 45.3%
Q3: 65.67%
Good-9 pts over 3 years
In 2025, the financial autonomy of LES FILS DE RENE COMTE (58.1%) 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.
Repayment capacity
2.56 years2023
2023
Q1: 0.0 years
Med: 0.31 years
Q3: 2.46 years
Average
In 2023, the repayment capacity of LES FILS DE RENE COMTE (2.56) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 183.74. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
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
183.737
Liquidity indicators evolution LES FILS DE RENE COMTE
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2017
2018
2019
2020
2021
2022
2023
2024
2025
Liquidity ratio
161.615
183.795
191.587
207.952
207.916
215.072
257.377
268.891
183.737
Interest coverage
None
None
None
None
None
None
0.0
None
None
Sector positioning
Liquidity ratio
183.742025
2023
2024
2025
Q1: 96.55
Med: 158.06
Q3: 278.05
Good-20 pts over 3 years
In 2025, the liquidity ratio of LES FILS DE RENE COMTE (183.74) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.
Interest coverage
0.0x2023
2023
Q1: 0.0x
Med: 0.38x
Q3: 4.2x
Average
In 2023, the interest coverage of LES FILS DE RENE COMTE (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.
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
0 €
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
0 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
0 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
0 j
WCR and payment terms evolution LES FILS DE RENE COMTE
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2019
2020
2021
2022
2023
2024
2025
Operating WCR
0 €
0 €
0 €
0 €
0 €
0 €
1 144 €
0 €
0 €
Inventory turnover (days)
0
0
0
0
0
0
7
0
0
Customer payment term (days)
0
0
0
0
0
0
13
0
0
Supplier payment term (days)
0
0
0
0
0
0
33
0
0
Positioning of LES FILS DE RENE COMTE in its sector
Comparison with sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé
Valuation estimate
Based on 54 transactions of similar company sales
in 2025,
the value of LES FILS DE RENE COMTE is estimated at
16 451 €
(range 5 028€ - 25 192€).
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 value2025
54 tx
5k€16k€25k€
16 451 €Range: 5 028€ - 25 192€
NAF 5 année 2025
Valuation method used
Net Income Multiple
1 858 €
×
8.9x
=16 452 €
Range: 5 028€ - 25 192€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 54 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 viandes et de produits à base de viande en magasin spécialisé)
Compare LES FILS DE RENE COMTE with other companies in the same sector:
Frequently asked questions about LES FILS DE RENE COMTE
What is the revenue of LES FILS DE RENE COMTE ?
The revenue of LES FILS DE RENE COMTE in 2023 is 1.1 M€.
Is LES FILS DE RENE COMTE profitable?
Yes, LES FILS DE RENE COMTE generated a net profit of 2 k€ in 2025.
Where is the headquarters of LES FILS DE RENE COMTE ?
The headquarters of LES FILS DE RENE COMTE is located in SAINT-JULIEN-EN-GENEVOIS (74160), in the department Haute-Savoie.
Where to find the tax return of LES FILS DE RENE COMTE ?
The tax return of LES FILS DE RENE COMTE 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 FILS DE RENE COMTE operate?
LES FILS DE RENE COMTE operates in the sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé (NAF code 47.22Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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