CB MINERAUX MOULUS - CB2M : revenue, balance sheet and financial ratios

CB MINERAUX MOULUS - CB2M is a French company founded 23 years ago, specialized in the sector Fabrication d'autres produits minéraux non métalliques n.c.a.. Based in LEULINGHEN-BERNES (62250), this company of category ETI 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 - CB MINERAUX MOULUS - CB2M (SIREN 443763990)
Indicator 2024 2023 2021 2020 2019 2018 2017 2016
Revenue 2 383 174 € 1 981 997 € 1 991 891 € 1 849 818 € 2 272 871 € 2 154 363 € 2 132 857 € 2 224 909 €
Net income 424 661 € 274 161 € -10 883 € -204 968 € -9 496 € -249 864 € 50 155 € 27 399 €
EBITDA 619 700 € 320 930 € 76 237 € -12 349 € 53 715 € -201 287 € 143 217 € 165 538 €
Net margin 17.8% 13.8% -0.5% -11.1% -0.4% -11.6% 2.4% 1.2%

Revenue and income statement

In 2024, CB MINERAUX MOULUS - CB2M achieves revenue of 2.4 M€. Revenue is growing positively over 8 years (CAGR: +0.9%). Vs 2023, growth of +20% (2.0 M€ -> 2.4 M€). After deducting consumption (642 k€), gross margin stands at 1.7 M€, i.e. a rate of 73%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 620 k€, representing 26.0% of revenue. Positive scissor effect: EBITDA margin improves by +9.8 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 425 k€, i.e. 17.8% 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

2 383 174 €

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

1 740 773 €

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

619 700 €

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

538 506 €

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

424 661 €

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

25.9%

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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 76%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 21.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

76.007%

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

21.603%

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

30.7%

Solvency indicators evolution
CB MINERAUX MOULUS - CB2M

Sector positioning

Debt ratio
0.0 2024
2021
2023
2024
Q1: 0.0
Med: 11.35
Q3: 71.05
Excellent

In 2024, the debt ratio of CB MINERAUX MOULUS - CB2M (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
76.01% 2024
2021
2023
2024
Q1: 9.68%
Med: 23.36%
Q3: 45.54%
Excellent

In 2024, the financial autonomy of CB MINERAUX MOULUS - CB2M (76.0%) 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.

Repayment capacity
0.0 years 2024
2021
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.65 years
Excellent

In 2024, the repayment capacity of CB MINERAUX MOULUS - CB2M (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 271.86. 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

271.857

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
CB MINERAUX MOULUS - CB2M

Sector positioning

Liquidity ratio
271.86 2024
2021
2023
2024
Q1: 94.61
Med: 137.76
Q3: 236.84
Excellent

In 2024, the liquidity ratio of CB MINERAUX MOULUS - CB2M (271.86) 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
2021
2023
2024
Q1: 0.0x
Med: 0.99x
Q3: 6.91x
Average

In 2024, the interest coverage of CB MINERAUX MOULUS - CB2M (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: 73 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 127 days. Excellent situation: suppliers finance 54 days of the operating cycle (retail model). Inventory turnover is 37 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 256 days of revenue, i.e. 1.7 M€ to permanently finance. Over 2016-2024, WCR increased by +42%, 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

1 694 484 €

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

73 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

127 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

37 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

256 j

WCR and payment terms evolution
CB MINERAUX MOULUS - CB2M

Positioning of CB MINERAUX MOULUS - CB2M in its sector

Comparison with sector Fabrication d'autres produits minéraux non métalliques n.c.a.

Valuation estimate

Based on 228 transactions of similar company sales (all years), the value of CB MINERAUX MOULUS - CB2M is estimated at 722 643 € (range 253 049€ - 1 873 044€). With an EBITDA of 619 700€, the sector multiple of 1.5x is applied. The price/revenue ratio is 0.13x (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 2024
228 transactions
253k€ 722k€ 1873k€
722 643 € Range: 253 049€ - 1 873 044€
Section all-time Aggregated at NAF section level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
619 700 € × 1.5x
Estimation 955 087 €
297 854€ - 2 472 865€
Revenue Multiple 30%
2 383 174 € × 0.13x
Estimation 305 266 €
210 587€ - 907 743€
Net Income Multiple 20%
424 661 € × 1.8x
Estimation 767 600 €
204 733€ - 1 821 446€
How is this estimate calculated?

This estimate is based on the analysis of 228 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'autres produits minéraux non métalliques n.c.a.)

Compare CB MINERAUX MOULUS - CB2M with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d'autres produits minéraux non métalliques n.c.a.

Frequently asked questions about CB MINERAUX MOULUS - CB2M

What is the revenue of CB MINERAUX MOULUS - CB2M ?

The revenue of CB MINERAUX MOULUS - CB2M in 2024 is 2.4 M€.

Is CB MINERAUX MOULUS - CB2M profitable?

Yes, CB MINERAUX MOULUS - CB2M generated a net profit of 425 k€ in 2024.

Where is the headquarters of CB MINERAUX MOULUS - CB2M ?

The headquarters of CB MINERAUX MOULUS - CB2M is located in LEULINGHEN-BERNES (62250), in the department Pas-de-Calais.

Where to find the tax return of CB MINERAUX MOULUS - CB2M ?

The tax return of CB MINERAUX MOULUS - CB2M 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 MINERAUX MOULUS - CB2M operate?

CB MINERAUX MOULUS - CB2M operates in the sector Fabrication d'autres produits minéraux non métalliques n.c.a. (NAF code 23.99Z). See the 'Sector positioning' section above to compare the company with its competitors.