SOCIETE COUTANCAISE DE LITERIE : revenue, balance sheet and financial ratios

SOCIETE COUTANCAISE DE LITERIE is a French company founded 15 years ago, specialized in the sector Commerce de détail de meubles. Based in COUTANCES (50200), this company of category PME shows in 2016 a revenue of 879 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 - SOCIETE COUTANCAISE DE LITERIE (SIREN 529774978)
Indicator 2016 2015 2014
Revenue 879 484 € 786 439 € 455 832 €
Net income -2 688 € -14 080 € 2 241 €
EBITDA 44 040 € 39 292 € 42 802 €
Net margin -0.3% -1.8% 0.5%

Revenue and income statement

In 2016, SOCIETE COUTANCAISE DE LITERIE achieves revenue of 879 k€. Over the period 2014-2016, the company shows strong growth with a CAGR (compound annual growth rate) of +38.9%. Vs 2015, growth of +12% (786 k€ -> 879 k€). After deducting consumption (441 k€), gross margin stands at 439 k€, i.e. a rate of 50%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 44 k€, representing 5.0% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -3 k€ (-0.3% of revenue), which will impact equity.

Revenue (2016) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

879 484 €

Gross margin (2016) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

438 955 €

EBITDA (2016) ?
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

44 040 €

EBIT (2016) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

1 396 €

Net income (2016) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-2 688 €

EBITDA margin (2016) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

5.0%

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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 497%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 9%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 21.6 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2016) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

497.192%

Financial autonomy (2016) ?
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

9.1%

Cash flow / Revenue (2016) ?
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

0.811%

Repayment capacity (2016) ?
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

21.616

Asset age ratio (2016) ?
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

33.1%

Solvency indicators evolution
SOCIETE COUTANCAISE DE LITERIE

Sector positioning

Debt ratio
497.19 2016
2014
2015
2016
Q1: 0.03
Med: 19.12
Q3: 95.24
Watch

In 2016, the debt ratio of SOCIETE COUTANCAISE DE LI... (497.19) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
9.1% 2016
2014
2015
2016
Q1: 7.78%
Med: 25.05%
Q3: 47.67%
Average -28 pts over 3 years

In 2016, the financial autonomy of SOCIETE COUTANCAISE DE LI... (9.1%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
21.62 years 2016
2014
2015
2016
Q1: 0.0 years
Med: 0.27 years
Q3: 2.11 years
Average

In 2016, the repayment capacity of SOCIETE COUTANCAISE DE LI... (21.62) 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 165.94. 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 24.9x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2016) ?
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

165.936

Interest coverage (2016) ?
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

24.923

Liquidity indicators evolution
SOCIETE COUTANCAISE DE LITERIE

Sector positioning

Liquidity ratio
165.94 2016
2014
2015
2016
Q1: 96.87
Med: 133.41
Q3: 207.34
Good -14 pts over 3 years

In 2016, the liquidity ratio of SOCIETE COUTANCAISE DE LI... (165.94) 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
24.92x 2016
2014
2015
2016
Q1: 0.0x
Med: 0.73x
Q3: 6.44x
Excellent

In 2016, the interest coverage of SOCIETE COUTANCAISE DE LI... (24.9x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 4 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 50 days. Excellent situation: suppliers finance 46 days of the operating cycle (retail model). Inventory turnover is 49 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 49 days of revenue, i.e. 120 k€ to permanently finance. Over 2014-2016, WCR increased by +147%, requiring additional financing.

Operating WCR (2016) ?
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

119 768 €

Customer credit (2016) ?
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

4 j

Supplier credit (2016) ?
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

50 j

Inventory turnover (2016) ?
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

49 j

WCR in days of revenue (2016) ?
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

49 j

WCR and payment terms evolution
SOCIETE COUTANCAISE DE LITERIE

Positioning of SOCIETE COUTANCAISE DE LITERIE in its sector

Comparison with sector Commerce de détail de meubles

Valuation estimate

Based on 575 transactions of similar company sales (all years), the value of SOCIETE COUTANCAISE DE LITERIE is estimated at 147 320 € (range 73 328€ - 261 756€). With an EBITDA of 44 040€, the sector multiple of 2.9x is applied. The price/revenue ratio is 0.21x (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 2016
575 transactions
73k€ 147k€ 261k€
147 320 € Range: 73 328€ - 261 756€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
44 040 € × 2.9x
Estimation 127 519 €
53 473€ - 233 508€
Revenue Multiple 30%
879 484 € × 0.21x
Estimation 180 322 €
106 421€ - 308 838€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 575 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 meubles)

Compare SOCIETE COUTANCAISE DE LITERIE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de meubles

Frequently asked questions about SOCIETE COUTANCAISE DE LITERIE

What is the revenue of SOCIETE COUTANCAISE DE LITERIE ?

The revenue of SOCIETE COUTANCAISE DE LITERIE in 2016 is 879 k€.

Is SOCIETE COUTANCAISE DE LITERIE profitable?

SOCIETE COUTANCAISE DE LITERIE recorded a net loss in 2016.

Where is the headquarters of SOCIETE COUTANCAISE DE LITERIE ?

The headquarters of SOCIETE COUTANCAISE DE LITERIE is located in COUTANCES (50200), in the department Manche.

Where to find the tax return of SOCIETE COUTANCAISE DE LITERIE ?

The tax return of SOCIETE COUTANCAISE DE LITERIE 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 SOCIETE COUTANCAISE DE LITERIE operate?

SOCIETE COUTANCAISE DE LITERIE operates in the sector Commerce de détail de meubles (NAF code 47.59A). See the 'Sector positioning' section above to compare the company with its competitors.