Employees: NN (None)Legal category: SCA (commandite par actions)Size: PMECreation date: 2020-06-11 (5 years)Status: ActiveBusiness sector: Autres commerces de détail spécialisés diversLocation: ANNECY (74000), Haute-Savoie
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
CB FINE ART SERVICES : revenue, balance sheet and financial ratios
CB FINE ART SERVICES is a French company
founded 5 years ago,
specialized in the sector Autres commerces de détail spécialisés divers.
Based in ANNECY (74000),
this company of category PME
shows in 2022 a revenue of 728 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - CB FINE ART SERVICES (SIREN 888469525)
Indicator
2024
2022
Revenue
N/C
727 943 €
Net income
0 €
117 922 €
EBITDA
N/C
149 294 €
Net margin
N/C
16.2%
Revenue and income statement
In 2024, CB FINE ART SERVICES records a net loss of 0 €. This deficit will reduce equity on the balance sheet.
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 8%. 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 2%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
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
7.745%
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
1.616%
Solvency indicators evolution CB FINE ART SERVICES
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2022
2024
Debt ratio
0.171
7.745
Financial autonomy
0.057
1.616
Repayment capacity
0.002
None
Cash flow / Revenue
16.199%
None%
Sector positioning
Debt ratio
7.752024
2022
2024
Q1: 0.03
Med: 14.44
Q3: 63.29
Good+13 pts over 2 years
In 2024, the debt ratio of CB FINE ART SERVICES (7.75) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
Financial autonomy
1.62%2024
2022
2024
Q1: 4.11%
Med: 30.16%
Q3: 59.21%
Average
In 2024, the financial autonomy of CB FINE ART SERVICES (1.6%) 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
0.0 years2022
2022
Q1: 0.0 years
Med: 0.02 years
Q3: 2.29 years
Good
In 2022, the repayment capacity of CB FINE ART SERVICES (0.00) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 126.40. 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
126.396
Liquidity indicators evolution CB FINE ART SERVICES
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2022
2024
Liquidity ratio
149.93
126.396
Interest coverage
0.007
None
Sector positioning
Liquidity ratio
126.42024
2022
2024
Q1: 128.25
Med: 221.87
Q3: 403.52
Watch-7 pts over 2 years
In 2024, the liquidity ratio of CB FINE ART SERVICES (126.40) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
Interest coverage
0.01x2022
2022
Q1: 0.0x
Med: 0.0x
Q3: 2.48x
Good
In 2022, the interest coverage of CB FINE ART SERVICES (0.0x) 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) 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 CB FINE ART SERVICES
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2022
2024
Operating WCR
-193 196 €
0 €
Inventory turnover (days)
10
0
Customer payment term (days)
43
0
Supplier payment term (days)
149
0
Positioning of CB FINE ART SERVICES in its sector
Comparison with sector Autres commerces de détail spécialisés divers
Similar companies (Autres commerces de détail spécialisés divers)
Compare CB FINE ART SERVICES with other companies in the same sector:
Frequently asked questions about CB FINE ART SERVICES
What is the revenue of CB FINE ART SERVICES ?
The revenue of CB FINE ART SERVICES in 2022 is 728 k€.
Is CB FINE ART SERVICES profitable?
Yes, CB FINE ART SERVICES generated a net profit of 118 k€ in 2022.
Where is the headquarters of CB FINE ART SERVICES ?
The headquarters of CB FINE ART SERVICES is located in ANNECY (74000), in the department Haute-Savoie.
Where to find the tax return of CB FINE ART SERVICES ?
The tax return of CB FINE ART SERVICES 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 CB FINE ART SERVICES operate?
CB FINE ART SERVICES operates in the sector Autres commerces de détail spécialisés divers (NAF code 47.78C). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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