SIREN : 502705007
CELIEN is a French company founded 18 years ago, specialized in the sector Services funéraires. Based in SAUJON (17600), this company of category PME shows in 2024 a revenue of 2.9 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 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 2 868 071 € | 2 753 234 € | 2 446 907 € | 2 008 256 € | N/C | N/C | N/C | N/C |
| Net income | 21 394 € | 4 917 € | 37 320 € | 24 520 € | 87 856 € | 10 275 € | 78 649 € | 46 650 € |
| EBITDA | 77 336 € | 34 886 € | 78 221 € | 47 914 € | N/C | N/C | N/C | N/C |
| Net margin | 0.7% | 0.2% | 1.5% | 1.2% | N/C | N/C | N/C | N/C |
In 2024, CELIEN achieves revenue of 2.9 M€. Over the period 2021-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +12.6%. Vs 2023: +4%. After deducting consumption (574 k€), gross margin stands at 2.3 M€, i.e. a rate of 80%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 77 k€, representing 2.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 21 k€, i.e. 0.7% of revenue. This profit can be retained or distributed to shareholders.
2 868 071 €
2 293 701 €
77 336 €
35 353 €
21 394 €
2.7%
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 24%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
77.148%
23.664%
2.203%
1.957
36.0%
In 2024, the debt ratio of CELIEN (77.15) 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 2024, the financial autonomy of CELIEN (23.7%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.
In 2024, the repayment capacity of CELIEN (1.96) 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 111.28. 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 18.5x. Operating income very largely covers interest expenses: high safety margin.
111.281
18.518
In 2024, the liquidity ratio of CELIEN (111.28) 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 CELIEN (18.5x) 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: 46 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 39 days. The company must finance 7 days of gap between collections and payments. Inventory turnover is 27 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 38 days of revenue, i.e. 300 k€ to permanently finance.
300 172 €
46 j
39 j
27 j
38 j
Based on 108 transactions of similar company sales (all years), the value of CELIEN is estimated at 419 075 € (range 157 096€ - 735 490€). With an EBITDA of 77 336€, the sector multiple of 2.4x is applied. The price/revenue ratio is 0.36x (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.
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This estimate is based on the analysis of 108 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 CELIEN with other companies in the same sector:
The revenue of CELIEN in 2024 is 2.9 M€.
Yes, CELIEN generated a net profit of 21 k€ in 2024.
The headquarters of CELIEN is located in SAUJON (17600), in the department Charente-Maritime.
The tax return of CELIEN 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).
CELIEN operates in the sector Services funéraires (NAF code 96.03Z). See the 'Sector positioning' section above to compare the company with its competitors.