SIREN : 401156559
C.B.8 is a French company founded 31 years ago, specialized in the sector Autres commerces de détail en magasin non spécialisé. Based in CHATEAUBRIANT (44110), this company of category PME shows in 2024 a revenue of 1.7 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-02
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 1 705 681 € | 1 541 408 € | 1 257 755 € | 1 381 915 € | 1 173 154 € | 1 494 557 € | 1 448 127 € | 1 401 882 € | 1 518 573 € |
| Net income | 59 635 € | 25 998 € | -13 691 € | 7 473 € | -37 666 € | -24 569 € | -11 966 € | -8 163 € | 24 686 € |
| EBITDA | 115 575 € | 73 263 € | 24 313 € | 49 422 € | 1 374 € | 23 312 € | 34 629 € | 38 076 € | 82 357 € |
| Net margin | 3.5% | 1.7% | -1.1% | 0.5% | -3.2% | -1.6% | -0.8% | -0.6% | 1.6% |
In 2024, C.B.8 achieves revenue of 1.7 M€. Revenue is growing positively over 9 years (CAGR: +1.5%). Vs 2023, growth of +11% (1.5 M€ -> 1.7 M€). After deducting consumption (1.2 M€), gross margin stands at 517 k€, i.e. a rate of 30%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 116 k€, representing 6.8% of revenue. Positive scissor effect: EBITDA margin improves by +2.0 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 60 k€, i.e. 3.5% of revenue. This profit can be retained or distributed to shareholders.
1 705 681 €
517 293 €
115 575 €
61 785 €
59 635 €
6.8%
The debt ratio (= Financial debt / Equity x 100) stands at 4899%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 2%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 5.1 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 3.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
4899.33%
1.628%
3.757%
5.129
8.0%
In 2024, the debt ratio of C.B.8 (4899.33) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.
In 2024, the financial autonomy of C.B.8 (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.
In 2024, the repayment capacity of C.B.8 (5.13) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.
The liquidity ratio (= Current assets / Current liabilities) stands at 361.99. 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 5.6x. Operating income very largely covers interest expenses: high safety margin.
361.985
5.612
In 2024, the liquidity ratio of C.B.8 (361.99) 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.
In 2024, the interest coverage of C.B.8 (5.6x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 16 days. Favorable situation: supplier credit is longer than customer credit by 16 days. Overall, WCR represents 49 days of revenue, i.e. 233 k€ to permanently finance. Over 2016-2024, WCR increased by +233%, requiring additional financing.
232 996 €
0 j
16 j
0 j
49 j
Indicative estimate only : the number of comparable transactions in this sector is limited (31 transactions). This range of 147 364€ to 1 269 011€ is provided for information purposes only and requires in-depth analysis to be confirmed.
This estimate is based on the analysis of 31 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.8 with other companies in the same sector:
Voir toutes les statistiques du secteur Autres commerces de détail en magasin non spécialisé
The revenue of C.B.8 in 2024 is 1.7 M€.
Yes, C.B.8 generated a net profit of 60 k€ in 2024.
The headquarters of C.B.8 is located in CHATEAUBRIANT (44110), in the department Loire-Atlantique.
The tax return of C.B.8 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.8 operates in the sector Autres commerces de détail en magasin non spécialisé (NAF code 47.19B). See the 'Sector positioning' section above to compare the company with its competitors.