CELADON MANAGEMENT : revenue, balance sheet and financial ratios

CELADON MANAGEMENT is a French company founded 8 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in WATTWILLER (68700), this company of category PME shows in 2019 a revenue of 30 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - CELADON MANAGEMENT (SIREN 831394093)
Indicator 2019 2018
Revenue 30 005 € 72 416 €
Net income 10 065 € 26 176 €
EBITDA 965 € 19 665 €
Net margin 33.5% 36.1%

Revenue and income statement

In 2019, CELADON MANAGEMENT achieves revenue of 30 k€. Significant drop of -59% vs 2018. After deducting consumption (389 €), gross margin stands at 30 k€, i.e. a rate of 99%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 965 €, representing 3.2% of revenue. Warning negative scissor effect: despite revenue change (-59%), EBITDA varies by -95%, reducing margin by 23.9 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 10 k€, i.e. 33.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2019) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

30 005 €

Gross margin (2019) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

29 616 €

EBITDA (2019) ?
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

965 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

8 496 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

10 065 €

EBITDA margin (2019) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

3.2%

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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 77%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 25%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 19.9% 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 (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

76.579%

Financial autonomy (2019) ?
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

25.138%

Cash flow / Revenue (2019) ?
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

19.857%

Repayment capacity (2019) ?
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

1.435

Asset age ratio (2019) ?
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

45.0%

Solvency indicators evolution
CELADON MANAGEMENT

Sector positioning

Debt ratio
76.58 2019
2018
2019
Q1: 0.0
Med: 4.29
Q3: 44.13
Average +50 pts over 2 years

In 2019, the debt ratio of CELADON MANAGEMENT (76.58) 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
25.14% 2019
2018
2019
Q1: 5.58%
Med: 39.62%
Q3: 73.61%
Average -25 pts over 2 years

In 2019, the financial autonomy of CELADON MANAGEMENT (25.1%) 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
1.44 years 2019
2018
2019
Q1: 0.0 years
Med: 0.0 years
Q3: 0.68 years
Average +50 pts over 2 years

In 2019, the repayment capacity of CELADON MANAGEMENT (1.44) 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 274.14. 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 33.3x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2019) ?
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

274.142

Interest coverage (2019) ?
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

33.264

Liquidity indicators evolution
CELADON MANAGEMENT

Sector positioning

Liquidity ratio
274.14 2019
2018
2019
Q1: 136.05
Med: 274.14
Q3: 675.52
Good +8 pts over 2 years

In 2019, the liquidity ratio of CELADON MANAGEMENT (274.14) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
33.26x 2019
2018
2019
Q1: 0.0x
Med: 0.0x
Q3: 0.24x
Excellent

In 2019, the interest coverage of CELADON MANAGEMENT (33.3x) 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: 110 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 95 days. The company must finance 15 days of gap between collections and payments. Inventory turnover is 146 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 131 days of revenue, i.e. 11 k€ to permanently finance.

Operating WCR (2019) ?
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

10 895 €

Customer credit (2019) ?
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

110 j

Supplier credit (2019) ?
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

95 j

Inventory turnover (2019) ?
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

146 j

WCR in days of revenue (2019) ?
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

131 j

WCR and payment terms evolution
CELADON MANAGEMENT

Positioning of CELADON MANAGEMENT in its sector

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

Valuation estimate

Based on 73 transactions of similar company sales in 2019, the value of CELADON MANAGEMENT is estimated at 13 808 € (range 7 213€ - 29 637€). With an EBITDA of 965€, the sector multiple of 3.3x is applied. The price/revenue ratio is 0.48x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2019
73 tx
7k€ 13k€ 29k€
13 808 € Range: 7 213€ - 29 637€
NAF 5 année 2019

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
965 € × 3.3x
Estimation 3 190 €
1 899€ - 6 457€
Revenue Multiple 30%
30 005 € × 0.48x
Estimation 14 451 €
7 831€ - 29 433€
Net Income Multiple 20%
10 065 € × 3.9x
Estimation 39 390 €
19 575€ - 87 898€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 73 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 CELADON MANAGEMENT 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 CELADON MANAGEMENT

What is the revenue of CELADON MANAGEMENT ?

The revenue of CELADON MANAGEMENT in 2019 is 30 k€.

Is CELADON MANAGEMENT profitable?

Yes, CELADON MANAGEMENT generated a net profit of 10 k€ in 2019.

Where is the headquarters of CELADON MANAGEMENT ?

The headquarters of CELADON MANAGEMENT is located in WATTWILLER (68700), in the department Haut-Rhin.

Where to find the tax return of CELADON MANAGEMENT ?

The tax return of CELADON MANAGEMENT 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 CELADON MANAGEMENT operate?

CELADON MANAGEMENT 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.