SIREN : 481732360
C B D is a French company founded 21 years ago, specialized in the sector Entretien et réparation de véhicules automobiles légers. Based in SAUMUR (49400), this company of category PME shows in 2023 a revenue of 547 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-04-25
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|---|
| Revenue | 546 868 € | 423 349 € | 351 801 € | 374 811 € | 379 940 € | 387 002 € | 339 498 € |
| Net income | 19 860 € | 13 475 € | 26 939 € | 19 795 € | 26 450 € | 34 797 € | 12 998 € |
| EBITDA | 26 980 € | 24 425 € | 27 131 € | 24 538 € | 44 311 € | 46 883 € | 20 438 € |
| Net margin | 3.6% | 3.2% | 7.7% | 5.3% | 7.0% | 9.0% | 3.8% |
In 2023, C B D achieves revenue of 547 k€. Over the period 2017-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +8.3%. Vs 2022, growth of +29% (423 k€ -> 547 k€). After deducting consumption (278 k€), gross margin stands at 269 k€, i.e. a rate of 49%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 27 k€, representing 4.9% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 20 k€, i.e. 3.6% of revenue. This profit can be retained or distributed to shareholders.
546 868 €
269 118 €
26 980 €
21 781 €
19 860 €
4.9%
The debt ratio (= Financial debt / Equity x 100) stands at 16%. 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 66%. 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 1.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
16.28%
66.02%
4.564%
1.418
22.9%
In 2023, the debt ratio of C B D (16.28) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2023, the financial autonomy of C B D (66.0%) 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.
In 2023, the repayment capacity of C B D (1.42) 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 242.35. 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 0.6x. Danger: operating income does not cover interest charges, unsustainable situation.
242.35
0.623
In 2023, the liquidity ratio of C B D (242.35) 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.
In 2023, the interest coverage of C B D (0.6x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 26 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 52 days. Favorable situation: supplier credit is longer than customer credit by 26 days. Inventory turnover is 17 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 42 days of revenue, i.e. 64 k€ to permanently finance. Over 2017-2023, WCR increased by +43%, requiring additional financing.
64 476 €
26 j
52 j
17 j
42 j
Based on 139 transactions of similar company sales in 2023, the value of C B D is estimated at 135 124 € (range 77 002€ - 234 465€). With an EBITDA of 26 980€, the sector multiple of 4.1x is applied. The price/revenue ratio is 0.36x (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.
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This estimate is based on the analysis of 139 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 C B D with other companies in the same sector:
Voir toutes les statistiques du secteur Entretien et réparation de véhicules automobiles légers
The revenue of C B D in 2023 is 547 k€.
Yes, C B D generated a net profit of 20 k€ in 2023.
The headquarters of C B D is located in SAUMUR (49400), in the department Maine-et-Loire.
The tax return of C B D 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).
C B D operates in the sector Entretien et réparation de véhicules automobiles légers (NAF code 45.20A). See the 'Sector positioning' section above to compare the company with its competitors.