SIREN : 414586115
PHILIPPE COMOY is a French company founded 28 years ago, specialized in the sector Fabrication d’articles de joaillerie et bijouterie. Based in LYON (69001), this company of category PME shows in 2020 a revenue of 278 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
| Indicator | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|
| Revenue | 277 601 € | 277 829 € | 322 548 € | 337 272 € | 330 790 € |
| Net income | 48 738 € | 46 266 € | 44 690 € | 41 749 € | 19 600 € |
| EBITDA | 61 434 € | 57 583 € | 56 106 € | -40 788 € | 25 922 € |
| Net margin | 17.6% | 16.7% | 13.9% | 12.4% | 5.9% |
In 2020, PHILIPPE COMOY achieves revenue of 278 k€. Activity remains stable over the period (CAGR: -4.3%). Slight decline of -0% vs 2019. After deducting consumption (102 k€), gross margin stands at 176 k€, i.e. a rate of 63%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 61 k€, representing 22.1% 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 49 k€, i.e. 17.6% of revenue. This profit can be retained or distributed to shareholders.
277 601 €
175 814 €
61 434 €
61 097 €
48 738 €
22.1%
The debt ratio (= Financial debt / Equity x 100) stands at 19%. 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 64%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 17.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
18.536%
63.899%
17.689%
0.607
10.8%
In 2020, the debt ratio of PHILIPPE COMOY (18.54) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2020, the financial autonomy of PHILIPPE COMOY (63.9%) 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.
In 2020, the repayment capacity of PHILIPPE COMOY (0.61) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 223.85. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 0.7x. Danger: operating income does not cover interest charges, unsustainable situation.
223.852
0.677
In 2020, the liquidity ratio of PHILIPPE COMOY (223.85) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.
In 2020, the interest coverage of PHILIPPE COMOY (0.7x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.
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: 42 days. Excellent situation: suppliers finance 42 days of the operating cycle (retail model). Inventory turnover is 104 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 58 days of revenue, i.e. 45 k€ to permanently finance. Notable WCR improvement over the period (-66%), freeing up cash.
44 763 €
0 j
42 j
104 j
58 j
Based on 101 transactions of similar company sales (all years), the value of PHILIPPE COMOY is estimated at 124 770 € (range 38 584€ - 235 225€). With an EBITDA of 61 434€, the sector multiple of 2.5x is applied. The price/revenue ratio is 0.24x (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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 101 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare PHILIPPE COMOY with other companies in the same sector:
Voir toutes les statistiques du secteur Fabrication d’articles de joaillerie et bijouterie
The revenue of PHILIPPE COMOY in 2020 is 278 k€.
Yes, PHILIPPE COMOY generated a net profit of 49 k€ in 2020.
The headquarters of PHILIPPE COMOY is located in LYON (69001), in the department Rhone.
The tax return of PHILIPPE COMOY 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).
PHILIPPE COMOY operates in the sector Fabrication d’articles de joaillerie et bijouterie (NAF code 32.12Z). See the 'Sector positioning' section above to compare the company with its competitors.