SIREN : 523296408
CELAU 2 is a French company founded 15 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in BOUC-BEL-AIR (13320), this company of category PME shows in 2023 a revenue of 93 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 | 2023 | 2022 | 2021 | 2020 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|
| Revenue | 93 446 € | 89 682 € | 55 188 € | N/C | 70 546 € | 70 033 € | 82 724 € |
| Net income | -17 405 € | -17 463 € | 202 072 € | 0 € | 16 603 € | 2 837 € | 20 266 € |
| EBITDA | 38 323 € | 15 188 € | 35 918 € | N/C | 57 047 € | 45 844 € | 68 887 € |
| Net margin | -18.6% | -19.5% | 366.2% | N/C | 23.5% | 4.1% | 24.5% |
In 2023, CELAU 2 achieves revenue of 93 k€. Revenue is growing positively over 7 years (CAGR: +1.8%). Vs 2022: +4%. After deducting consumption (3 k€), gross margin stands at 91 k€, i.e. a rate of 97%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 38 k€, representing 41.0% of revenue. Positive scissor effect: EBITDA margin improves by +24.1 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -17 k€ (-18.6% of revenue), which will impact equity.
93 446 €
90 671 €
38 323 €
-3 932 €
-17 405 €
41.0%
The debt ratio (= Financial debt / Equity x 100) stands at 977%. 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 60%. 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 10.2 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 26.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
977.394%
60.15%
26.918%
10.157
48.0%
In 2023, the debt ratio of CELAU 2 (977.39) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2023, the financial autonomy of CELAU 2 (60.1%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.
In 2023, the repayment capacity of CELAU 2 (10.16) 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 2884.46. 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 86.9x. Operating income very largely covers interest expenses: high safety margin.
2884.457
86.937
In 2023, the liquidity ratio of CELAU 2 (2884.46) 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 2023, the interest coverage of CELAU 2 (86.9x) 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: 11 days. Favorable situation: supplier credit is longer than customer credit by 11 days. WCR is negative (-116 days): operations structurally generate cash. Over 2016-2023, WCR increased by +59%, requiring additional financing.
-30 079 €
0 j
11 j
0 j
-116 j
Based on 215 transactions of similar company sales in 2023, the value of CELAU 2 is estimated at 141 330 € (range 39 464€ - 239 276€). With an EBITDA of 38 323€, the sector multiple of 5.2x is applied. The price/revenue ratio is 0.51x (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 215 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 CELAU 2 with other companies in the same sector:
Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers
The revenue of CELAU 2 in 2023 is 93 k€.
CELAU 2 recorded a net loss in 2023.
The headquarters of CELAU 2 is located in BOUC-BEL-AIR (13320), in the department Bouches-du-Rhone.
The tax return of CELAU 2 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).
CELAU 2 operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.