CEFASC ENVIRONNEMENT : revenue, balance sheet and financial ratios

CEFASC ENVIRONNEMENT is a French company founded 15 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in LUTTERBACH (68460), this company of category PME shows in 2021 a revenue of 267 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-11

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - CEFASC ENVIRONNEMENT (SIREN 530467158)
Indicator 2021 2018 2017 2016
Revenue 267 049 € 331 103 € 324 218 € 402 110 €
Net income 3 264 € -1 437 € 11 079 € -78 161 €
EBITDA 24 120 € 8 853 € 43 397 € -19 666 €
Net margin 1.2% -0.4% 3.4% -19.4%

Revenue and income statement

In 2021, CEFASC ENVIRONNEMENT achieves revenue of 267 k€. Revenue is declining over the period 2016-2021 (CAGR: -7.9%). Significant drop of -19% vs 2018. After deducting consumption (0 €), gross margin stands at 267 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 24 k€, representing 9.0% of revenue. Positive scissor effect: EBITDA margin improves by +6.4 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 3 k€, i.e. 1.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

267 049 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

267 049 €

EBITDA (2021) ?
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

24 120 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-9 472 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

3 264 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

9.0%

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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 108%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 32%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.1 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 8.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

107.621%

Financial autonomy (2021) ?
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

32.046%

Cash flow / Revenue (2021) ?
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

8.783%

Repayment capacity (2021) ?
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

3.077

Asset age ratio (2021) ?
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

22.4%

Solvency indicators evolution
CEFASC ENVIRONNEMENT

Sector positioning

Debt ratio
107.62 2021
2017
2018
2021
Q1: 0.0
Med: 5.69
Q3: 57.88
Average +20 pts over 3 years

In 2021, the debt ratio of CEFASC ENVIRONNEMENT (107.62) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
32.05% 2021
2017
2018
2021
Q1: 6.7%
Med: 39.89%
Q3: 74.08%
Average -24 pts over 3 years

In 2021, the financial autonomy of CEFASC ENVIRONNEMENT (32.0%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
3.08 years 2021
2017
2018
2021
Q1: 0.0 years
Med: 0.0 years
Q3: 1.06 years
Average

In 2021, the repayment capacity of CEFASC ENVIRONNEMENT (3.08) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 177.91. 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 2.8x. Financial charges are adequately covered by operations.

Liquidity ratio (2021) ?
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

177.915

Interest coverage (2021) ?
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

2.757

Liquidity indicators evolution
CEFASC ENVIRONNEMENT

Sector positioning

Liquidity ratio
177.91 2021
2017
2018
2021
Q1: 138.88
Med: 286.2
Q3: 706.78
Average -12 pts over 3 years

In 2021, the liquidity ratio of CEFASC ENVIRONNEMENT (177.91) 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.

Interest coverage
2.76x 2021
2017
2018
2021
Q1: 0.0x
Med: 0.0x
Q3: 0.2x
Excellent +50 pts over 3 years

In 2021, the interest coverage of CEFASC ENVIRONNEMENT (2.8x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 38 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 33 days. The company must finance 5 days of gap between collections and payments. Overall, WCR represents 36 days of revenue, i.e. 26 k€ to permanently finance.

Operating WCR (2021) ?
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

26 400 €

Customer credit (2021) ?
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

38 j

Supplier credit (2021) ?
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

33 j

Inventory turnover (2021) ?
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

0 j

WCR in days of revenue (2021) ?
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

36 j

WCR and payment terms evolution
CEFASC ENVIRONNEMENT

Positioning of CEFASC ENVIRONNEMENT in its sector

Comparison with sector Conseil pour les affaires et autres conseils de gestion

Valuation estimate

Based on 61 transactions of similar company sales in 2021, the value of CEFASC ENVIRONNEMENT is estimated at 81 849 € (range 39 313€ - 158 333€). With an EBITDA of 24 120€, the sector multiple of 3.1x is applied. The price/revenue ratio is 0.54x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2021
61 tx
39k€ 81k€ 158k€
81 849 € Range: 39 313€ - 158 333€
NAF 5 année 2021

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
24 120 € × 3.1x
Estimation 73 817 €
41 471€ - 173 936€
Revenue Multiple 30%
267 049 € × 0.54x
Estimation 144 463 €
58 813€ - 225 955€
Net Income Multiple 20%
3 264 € × 2.5x
Estimation 8 011 €
4 670€ - 17 894€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 61 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 (Conseil pour les affaires et autres conseils de gestion)

Compare CEFASC ENVIRONNEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion

Frequently asked questions about CEFASC ENVIRONNEMENT

What is the revenue of CEFASC ENVIRONNEMENT ?

The revenue of CEFASC ENVIRONNEMENT in 2021 is 267 k€.

Is CEFASC ENVIRONNEMENT profitable?

Yes, CEFASC ENVIRONNEMENT generated a net profit of 3 k€ in 2021.

Where is the headquarters of CEFASC ENVIRONNEMENT ?

The headquarters of CEFASC ENVIRONNEMENT is located in LUTTERBACH (68460), in the department Haut-Rhin.

Where to find the tax return of CEFASC ENVIRONNEMENT ?

The tax return of CEFASC ENVIRONNEMENT 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 CEFASC ENVIRONNEMENT operate?

CEFASC ENVIRONNEMENT operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.