SIREN : 433940061
CEDIF is a French company founded 25 years ago, specialized in the sector Autres commerces de détail spécialisés divers. Based in L'UNION (31240), this company of category ETI shows in 2024 a revenue of 22.0 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 21 974 517 € | 21 775 767 € | 19 247 500 € | 16 805 444 € | 13 219 919 € | 16 360 849 € | 15 864 722 € | 16 475 061 € |
| Net income | 671 595 € | 989 778 € | 371 634 € | 546 310 € | -610 680 € | -112 158 € | -596 024 € | -254 607 € |
| EBITDA | 1 687 241 € | 1 823 327 € | 707 853 € | 608 741 € | -784 107 € | 191 750 € | -134 451 € | 29 470 € |
| Net margin | 3.1% | 4.5% | 1.9% | 3.3% | -4.6% | -0.7% | -3.8% | -1.5% |
In 2024, CEDIF achieves revenue of 22.0 M€. Revenue is growing positively over 8 years (CAGR: +4.2%). Vs 2023: +1%. After deducting consumption (8.5 M€), gross margin stands at 13.5 M€, i.e. a rate of 61%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.7 M€, representing 7.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 672 k€, i.e. 3.1% of revenue. This profit can be retained or distributed to shareholders.
21 974 517 €
13 464 448 €
1 687 241 €
1 015 382 €
671 595 €
7.7%
The debt ratio (= Financial debt / Equity x 100) stands at 6%. 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 68%. 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 0.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 6.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
6.086%
68.15%
6.035%
0.482
33.8%
In 2024, the debt ratio of CEDIF (6.09) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2024, the financial autonomy of CEDIF (68.2%) 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 2024, the repayment capacity of CEDIF (0.48) 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 133.60. 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 1.8x. Coverage is limited: any activity downturn would jeopardize interest payments.
133.603
1.828
In 2024, the liquidity ratio of CEDIF (133.60) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.
In 2024, the interest coverage of CEDIF (1.8x) 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) 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: 69 days. Excellent situation: suppliers finance 69 days of the operating cycle (retail model). Inventory turnover is 60 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 70 days of revenue, i.e. 4.2 M€ to permanently finance. Over 2017-2024, WCR increased by +555%, requiring additional financing.
4 246 136 €
0 j
69 j
60 j
70 j
Based on 117 transactions of similar company sales in 2024, the value of CEDIF is estimated at 7 168 381 € (range 4 446 081€ - 12 522 643€). With an EBITDA of 1 687 241€, the sector multiple of 4.0x is applied. The price/revenue ratio is 0.53x (in line with sector norms). 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.
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This estimate is based on the analysis of 117 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 CEDIF with other companies in the same sector:
Voir toutes les statistiques du secteur Autres commerces de détail spécialisés divers
The revenue of CEDIF in 2024 is 22.0 M€.
Yes, CEDIF generated a net profit of 672 k€ in 2024.
The headquarters of CEDIF is located in L'UNION (31240), in the department Haute-Garonne.
The tax return of CEDIF 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).
CEDIF 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.