SIREN : 528257173
CBMAG is a French company founded 15 years ago, specialized in the sector Supermarchés. Based in CHAROLS (26450), this company of category PME shows in 2025 a revenue of 41 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-04-25
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|---|
| Revenue | 41 225 € | 90 000 € | 289 050 € | 268 839 € | 263 730 € | 233 389 € | 231 500 € | 209 000 € | 225 950 € | 214 332 € |
| Net income | 100 000 € | 226 066 € | 226 555 € | 263 150 € | 245 735 € | 216 236 € | 126 534 € | 122 454 € | 142 390 € | 102 461 € |
| EBITDA | -80 970 € | 31 404 € | 27 675 € | 22 445 € | 24 735 € | 22 048 € | 34 757 € | 14 840 € | 51 204 € | 31 789 € |
| Net margin | 242.6% | 251.2% | 78.4% | 97.9% | 93.2% | 92.7% | 54.7% | 58.6% | 63.0% | 47.8% |
In 2025, CBMAG achieves revenue of 41 k€. Revenue is declining over the period 2016-2025 (CAGR: -16.7%). Significant drop of -54% vs 2024. After deducting consumption (0 €), gross margin stands at 41 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -81 k€, representing -196.4% of revenue. Warning negative scissor effect: despite revenue change (-54%), EBITDA varies by -358%, reducing margin by 231.3 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 100 k€, i.e. 242.6% of revenue. This profit can be retained or distributed to shareholders.
41 225 €
41 225 €
-80 970 €
-81 015 €
100 000 €
-196.4%
The debt ratio (= Financial debt / Equity x 100) stands at 13%. 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 80%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 242.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
13.399%
80.376%
242.571%
1.16
In 2025, the debt ratio of CBMAG (13.40) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2025, the financial autonomy of CBMAG (80.4%) 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.
In 2025, the repayment capacity of CBMAG (1.16) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.
The liquidity ratio (= Current assets / Current liabilities) stands at 266.33. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
266.331
0.0
In 2025, the liquidity ratio of CBMAG (266.33) 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 2025, the interest coverage of CBMAG (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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 102 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 234 days. Excellent situation: suppliers finance 132 days of the operating cycle (retail model). Overall, WCR represents 222 days of revenue, i.e. 25 k€ to permanently finance. Over 2016-2025, WCR increased by +102%, requiring additional financing.
25 411 €
102 j
234 j
0 j
222 j
Based on 270 transactions of similar company sales in 2025, the value of CBMAG is estimated at 260 076 € (range 107 122€ - 619 517€). The price/revenue ratio is 0.33x (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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 270 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 CBMAG with other companies in the same sector:
The revenue of CBMAG in 2025 is 41 k€.
Yes, CBMAG generated a net profit of 100 k€ in 2025.
The headquarters of CBMAG is located in CHAROLS (26450), in the department Drome.
The tax return of CBMAG 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).
CBMAG operates in the sector Supermarchés (NAF code 47.11D). See the 'Sector positioning' section above to compare the company with its competitors.