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L'ETAPE COMMINGEOISE : revenue, balance sheet and financial ratios

L'ETAPE COMMINGEOISE is a French company founded 19 years ago, specialized in the sector Hôtels et hébergement similaire . Based in ESTANCARBON (31800), this company of category PME shows in 2016 a revenue of 575 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 - L'ETAPE COMMINGEOISE (SIREN 493788483)
Indicator 2024 2023 2022 2016
Revenue N/C N/C N/C 575 116 €
Net income 0 € 0 € 0 € -5 247 €
EBITDA N/C N/C N/C 60 314 €
Net margin N/C N/C N/C -0.9%

Revenue and income statement

In 2024, L'ETAPE COMMINGEOISE records a net loss of 0 €. This deficit will reduce equity on the balance sheet.

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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 47%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 25%. The balance between equity and debt is satisfactory.

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

47.32%

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

24.806%

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

35.0%

Solvency indicators evolution
L'ETAPE COMMINGEOISE

Sector positioning

Debt ratio
47.32 2024
2022
2023
2024
Q1: 0.0
Med: 27.86
Q3: 134.48
Average -20 pts over 3 years

In 2024, the debt ratio of L'ETAPE COMMINGEOISE (47.32) 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
24.81% 2024
2022
2023
2024
Q1: 2.15%
Med: 30.4%
Q3: 60.1%
Average -30 pts over 3 years

In 2024, the financial autonomy of L'ETAPE COMMINGEOISE (24.8%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 254.25. 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

254.253

Liquidity indicators evolution
L'ETAPE COMMINGEOISE

Sector positioning

Liquidity ratio
254.25 2024
2022
2023
2024
Q1: 68.47
Med: 157.0
Q3: 342.55
Good

In 2024, the liquidity ratio of L'ETAPE COMMINGEOISE (254.25) 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.

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 (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

0 €

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

0 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

0 j

WCR and payment terms evolution
L'ETAPE COMMINGEOISE

Positioning of L'ETAPE COMMINGEOISE in its sector

Comparison with sector Hôtels et hébergement similaire

Similar companies (Hôtels et hébergement similaire )

Compare L'ETAPE COMMINGEOISE with other companies in the same sector:

Voir toutes les statistiques du secteur Hôtels et hébergement similaire

Frequently asked questions about L'ETAPE COMMINGEOISE

What is the revenue of L'ETAPE COMMINGEOISE ?

The revenue of L'ETAPE COMMINGEOISE in 2016 is 575 k€.

Is L'ETAPE COMMINGEOISE profitable?

L'ETAPE COMMINGEOISE recorded a net loss in 2016.

Where is the headquarters of L'ETAPE COMMINGEOISE ?

The headquarters of L'ETAPE COMMINGEOISE is located in ESTANCARBON (31800), in the department Haute-Garonne.

Where to find the tax return of L'ETAPE COMMINGEOISE ?

The tax return of L'ETAPE COMMINGEOISE 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 L'ETAPE COMMINGEOISE operate?

L'ETAPE COMMINGEOISE operates in the sector Hôtels et hébergement similaire (NAF code 55.10Z). See the 'Sector positioning' section above to compare the company with its competitors.