C B ETUDES ET REALISATIONS : revenue, balance sheet and financial ratios

C B ETUDES ET REALISATIONS is a French company founded 29 years ago, specialized in the sector Fabrication d'éléments en matières plastiques pour la construction. Based in COIGNIERES (78310), this company of category PME shows in 2024 a revenue of 2.4 M€. 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 - C B ETUDES ET REALISATIONS (SIREN 408538148)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue 2 350 491 € 2 620 182 € 2 222 962 € 2 814 727 € 2 424 560 € 2 718 307 € 3 218 276 € 2 496 726 € 1 928 260 € 1 957 588 €
Net income 143 487 € 217 601 € 180 177 € 341 149 € 71 889 € 184 601 € 322 169 € 88 387 € 49 006 € 77 155 €
EBITDA 375 754 € 489 657 € 379 795 € 620 591 € 263 258 € 426 427 € 750 365 € 362 210 € 269 361 € 406 774 €
Net margin 6.1% 8.3% 8.1% 12.1% 3.0% 6.8% 10.0% 3.5% 2.5% 3.9%

Revenue and income statement

In 2024, C B ETUDES ET REALISATIONS achieves revenue of 2.4 M€. Revenue is growing positively over 10 years (CAGR: +2.1%). Significant drop of -10% vs 2023. After deducting consumption (301 k€), gross margin stands at 2.0 M€, i.e. a rate of 87%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 376 k€, representing 16.0% of revenue. Warning negative scissor effect: despite revenue change (-10%), EBITDA varies by -23%, reducing margin by 2.7 pts. This reflects costs rising faster than 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 143 k€, i.e. 6.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 350 491 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

2 049 876 €

EBITDA (2024) ?
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

375 754 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

178 331 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

143 487 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

16.0%

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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 0%. 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 87%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 8.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

0.0%

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

86.641%

Cash flow / Revenue (2024) ?
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

8.558%

Repayment capacity (2024) ?
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

0.0

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

4.6%

Solvency indicators evolution
C B ETUDES ET REALISATIONS

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 3.62
Med: 21.57
Q3: 55.7
Excellent

In 2024, the debt ratio of C B ETUDES ET REALISATIONS (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
86.64% 2024
2022
2023
2024
Q1: 25.52%
Med: 47.12%
Q3: 63.05%
Excellent +11 pts over 3 years

In 2024, the financial autonomy of C B ETUDES ET REALISATIONS (86.6%) 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.

Repayment capacity
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.37 years
Q3: 2.07 years
Excellent

In 2024, the repayment capacity of C B ETUDES ET REALISATIONS (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 718.31. 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

718.309

Interest coverage (2024) ?
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

0.0

Liquidity indicators evolution
C B ETUDES ET REALISATIONS

Sector positioning

Liquidity ratio
718.31 2024
2022
2023
2024
Q1: 157.99
Med: 229.58
Q3: 347.12
Excellent

In 2024, the liquidity ratio of C B ETUDES ET REALISATIONS (718.31) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
0.0x 2024
2022
2023
2024
Q1: 0.04x
Med: 2.55x
Q3: 9.53x
Average

In 2024, the interest coverage of C B ETUDES ET REALISATIONS (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. Average customer payment term: 40 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 19 days. The company must finance 21 days of gap between collections and payments. Inventory turnover is 53 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 109 days of revenue, i.e. 710 k€ to permanently finance. Over 2015-2024, WCR increased by +696%, requiring additional financing.

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

710 483 €

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

40 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

19 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

53 j

WCR in days of revenue (2024) ?
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

109 j

WCR and payment terms evolution
C B ETUDES ET REALISATIONS

Positioning of C B ETUDES ET REALISATIONS in its sector

Comparison with sector Fabrication d'éléments en matières plastiques pour la construction

Valuation estimate

Based on 76 transactions of similar company sales (all years), the value of C B ETUDES ET REALISATIONS is estimated at 430 461 € (range 178 670€ - 914 698€). With an EBITDA of 375 754€, the sector multiple of 1.3x is applied. The price/revenue ratio is 0.20x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
76 tx
178k€ 430k€ 914k€
430 461 € Range: 178 670€ - 914 698€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
375 754 € × 1.3x
Estimation 474 530 €
189 283€ - 1 053 562€
Revenue Multiple 30%
2 350 491 € × 0.20x
Estimation 478 200 €
228 603€ - 643 540€
Net Income Multiple 20%
143 487 € × 1.7x
Estimation 248 682 €
77 240€ - 974 279€
How is this estimate calculated?

This estimate is based on the analysis of 76 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 (Fabrication d'éléments en matières plastiques pour la construction)

Compare C B ETUDES ET REALISATIONS with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d'éléments en matières plastiques pour la construction

Frequently asked questions about C B ETUDES ET REALISATIONS

What is the revenue of C B ETUDES ET REALISATIONS ?

The revenue of C B ETUDES ET REALISATIONS in 2024 is 2.4 M€.

Is C B ETUDES ET REALISATIONS profitable?

Yes, C B ETUDES ET REALISATIONS generated a net profit of 143 k€ in 2024.

Where is the headquarters of C B ETUDES ET REALISATIONS ?

The headquarters of C B ETUDES ET REALISATIONS is located in COIGNIERES (78310), in the department Yvelines.

Where to find the tax return of C B ETUDES ET REALISATIONS ?

The tax return of C B ETUDES ET REALISATIONS 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 C B ETUDES ET REALISATIONS operate?

C B ETUDES ET REALISATIONS operates in the sector Fabrication d'éléments en matières plastiques pour la construction (NAF code 22.23Z). See the 'Sector positioning' section above to compare the company with its competitors.