Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

CB FOREZ LOISIRS : revenue, balance sheet and financial ratios

CB FOREZ LOISIRS is a French company founded 31 years ago, specialized in the sector Intermédiaires spécialisés dans le commerce d'autres produits spécifiques. Based in SAINT-ETIENNE (42000), this company of category PME shows in 2024 a net income positive of 259 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 - CB FOREZ LOISIRS (SIREN 400753737)
Indicator 2024 2023 2022 2021
Revenue N/C N/C N/C N/C
Net income 258 513 € 376 780 € 480 790 € 248 577 €
EBITDA N/C N/C N/C N/C
Net margin N/C N/C N/C N/C

Revenue and income statement

In 2024, CB FOREZ LOISIRS generates positive net income of 259 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2021-2024: 249 k€ -> 259 k€.

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

258 513 €

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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 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 92%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

91.976%

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

8.2%

Solvency indicators evolution
CB FOREZ LOISIRS

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.0
Med: 5.8
Q3: 35.12
Excellent

In 2024, the debt ratio of CB FOREZ LOISIRS (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
91.98% 2024
2022
2023
2024
Q1: 15.09%
Med: 44.33%
Q3: 67.75%
Excellent

In 2024, the financial autonomy of CB FOREZ LOISIRS (92.0%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 1233.80. 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

1233.804

Liquidity indicators evolution
CB FOREZ LOISIRS

Sector positioning

Liquidity ratio
1233.8 2024
2022
2023
2024
Q1: 144.96
Med: 248.4
Q3: 435.6
Excellent

In 2024, the liquidity ratio of CB FOREZ LOISIRS (1233.80) 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.

Positioning of CB FOREZ LOISIRS in its sector

Comparison with sector Intermédiaires spécialisés dans le commerce d'autres produits spécifiques

Valuation estimate

Based on 50 transactions of similar company sales (all years), the value of CB FOREZ LOISIRS is estimated at 414 742 € (range 289 185€ - 1 423 559€). 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
50 tx
289k€ 414k€ 1423k€
414 742 € Range: 289 185€ - 1 423 559€
NAF 5 all-time

Valuation method used

Net Income Multiple
258 513 € × 1.6x = 414 742 €
Range: 289 186€ - 1 423 560€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 50 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 (Intermédiaires spécialisés dans le commerce d'autres produits spécifiques)

Compare CB FOREZ LOISIRS with other companies in the same sector:

Voir toutes les statistiques du secteur Intermédiaires spécialisés dans le commerce d'autres produits spécifiques

Frequently asked questions about CB FOREZ LOISIRS

What is the revenue of CB FOREZ LOISIRS ?

The revenue of CB FOREZ LOISIRS is not publicly disclosed (confidential accounts filed with INPI).

Is CB FOREZ LOISIRS profitable?

Yes, CB FOREZ LOISIRS generated a net profit of 259 k€ in 2024.

Where is the headquarters of CB FOREZ LOISIRS ?

The headquarters of CB FOREZ LOISIRS is located in SAINT-ETIENNE (42000), in the department Loire.

Where to find the tax return of CB FOREZ LOISIRS ?

The tax return of CB FOREZ LOISIRS 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 FOREZ LOISIRS operate?

CB FOREZ LOISIRS operates in the sector Intermédiaires spécialisés dans le commerce d'autres produits spécifiques (NAF code 46.18Z). See the 'Sector positioning' section above to compare the company with its competitors.