SIREN : 414631010
CELIAL is a French company founded 28 years ago, specialized in the sector Supermarchés. Based in COURBEVOIE (92400), this company of category GE shows in 2024 a revenue of 1.2 M€. 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 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 1 219 806 € | 2 095 316 € | N/C | 2 162 380 € | 2 503 696 € | 2 093 866 € | 2 531 662 € | 2 686 916 € | 2 607 701 € |
| Net income | -845 634 € | -368 870 € | -104 768 € | 10 072 € | 10 004 € | -64 188 € | 5 162 € | 33 435 € | 20 668 € |
| EBITDA | -381 029 € | -251 518 € | N/C | 76 372 € | 50 429 € | 13 487 € | 49 883 € | 95 520 € | 106 679 € |
| Net margin | -69.3% | -17.6% | N/C | 0.5% | 0.4% | -3.1% | 0.2% | 1.2% | 0.8% |
In 2024, CELIAL achieves revenue of 1.2 M€. Revenue is declining over the period 2016-2024 (CAGR: -9.1%). Significant drop of -42% vs 2023. After deducting consumption (1.0 M€), gross margin stands at 220 k€, i.e. a rate of 18%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -381 k€, representing -31.2% of revenue. Warning negative scissor effect: despite revenue change (-42%), EBITDA varies by -51%, reducing margin by 19.2 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -846 k€ (-69.3% of revenue), which will impact equity.
1 219 806 €
219 751 €
-381 029 €
-378 265 €
-845 634 €
-31.2%
The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 -269%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
0.0%
-268.756%
-39.667%
0.0
In 2024, the debt ratio of CELIAL (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
In 2024, the financial autonomy of CELIAL (-268.8%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of CELIAL (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.
The liquidity ratio (= Current assets / Current liabilities) stands at 17.07. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
17.067
-6.572
In 2024, the liquidity ratio of CELIAL (17.07) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
In 2024, the interest coverage of CELIAL (-6.6x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 15 days. Favorable situation: supplier credit is longer than customer credit by 15 days. WCR is negative (-44 days): operations structurally generate cash. Notable WCR improvement over the period (-228%), freeing up cash.
-150 426 €
0 j
15 j
0 j
-44 j
Based on 551 transactions of similar company sales in 2024, the value of CELIAL is estimated at 280 453 € (range 152 485€ - 515 067€). The price/revenue ratio is 0.23x (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.
Only this financial indicator is available for this company.
This estimate is based on the analysis of 551 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 CELIAL with other companies in the same sector:
The revenue of CELIAL in 2024 is 1.2 M€.
CELIAL recorded a net loss in 2024.
The headquarters of CELIAL is located in COURBEVOIE (92400), in the department Hauts-de-Seine.
The tax return of CELIAL 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).
CELIAL operates in the sector Supermarchés (NAF code 47.11D). See the 'Sector positioning' section above to compare the company with its competitors.