CELLO GROUP : revenue, balance sheet and financial ratios

CELLO GROUP is a French company founded 72 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'autres produits intermédiaires. Based in THIZY-LES-BOURGS (69240), this company of category PME shows in 2021 a revenue of 462 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - CELLO GROUP (SIREN 542001458)
Indicator 2023 2022 2021 2020 2018 2017 2016 2015 2014 2013
Revenue N/C N/C 462 415 € 948 550 € 820 108 € 396 606 € 43 602 € 81 105 € 418 150 € 668 430 €
Net income 5 930 € -8 465 € -6 718 € -520 938 € -8 514 € 24 694 € -386 € -37 267 € 44 136 € -311 497 €
EBITDA N/C N/C -35 331 € 11 425 € -17 538 € 25 999 € -1 308 € -852 € 28 505 € -234 526 €
Net margin N/C N/C -1.5% -54.9% -1.0% 6.2% -0.9% -45.9% 10.6% -46.6%

Revenue and income statement

In 2023, CELLO GROUP generates positive net income of 6 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

5 930 €

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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 -146%. 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 -77%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-146.082%

Financial autonomy (2023) ?
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

-77.253%

Solvency indicators evolution
CELLO GROUP

Sector positioning

Debt ratio
-146.08 2023
2021
2022
2023
Q1: 0.16
Med: 15.59
Q3: 58.05
Excellent

In 2023, the debt ratio of CELLO GROUP (-146.08) 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.

Financial autonomy
-77.25% 2023
2021
2022
2023
Q1: 24.22%
Med: 46.62%
Q3: 66.32%
Watch

In 2023, the financial autonomy of CELLO GROUP (-77.2%) 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.

Repayment capacity
-17.92 years 2021
2021
Q1: 0.0 years
Med: 0.32 years
Q3: 2.64 years
Excellent

In 2021, the repayment capacity of CELLO GROUP (-17.92) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 104.09. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

104.092

Liquidity indicators evolution
CELLO GROUP

Sector positioning

Liquidity ratio
104.09 2023
2021
2022
2023
Q1: 164.48
Med: 247.02
Q3: 389.75
Watch -8 pts over 3 years

In 2023, the liquidity ratio of CELLO GROUP (104.09) 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.

Interest coverage
-4.51x 2021
2021
Q1: 0.0x
Med: 0.75x
Q3: 4.45x
Average

In 2021, the interest coverage of CELLO GROUP (-4.5x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

Operating WCR (2023) ?
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

0 €

Customer credit (2023) ?
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

0 j

Supplier credit (2023) ?
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

0 j

Inventory turnover (2023) ?
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 and payment terms evolution
CELLO GROUP

Positioning of CELLO GROUP in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'autres produits intermédiaires

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (39 transactions). This range of 2 489€ to 35 721€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
2k€ 7k€ 35k€
7 824 € Range: 2 489€ - 35 721€
NAF 5 all-time

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 39 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 (Commerce de gros (commerce interentreprises) d'autres produits intermédiaires)

Compare CELLO GROUP with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'autres produits intermédiaires

Frequently asked questions about CELLO GROUP

What is the revenue of CELLO GROUP ?

The revenue of CELLO GROUP in 2021 is 462 k€.

Is CELLO GROUP profitable?

Yes, CELLO GROUP generated a net profit of 6 k€ in 2023.

Where is the headquarters of CELLO GROUP ?

The headquarters of CELLO GROUP is located in THIZY-LES-BOURGS (69240), in the department Rhone.

Where to find the tax return of CELLO GROUP ?

The tax return of CELLO GROUP 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 CELLO GROUP operate?

CELLO GROUP operates in the sector Commerce de gros (commerce interentreprises) d'autres produits intermédiaires (NAF code 46.76Z). See the 'Sector positioning' section above to compare the company with its competitors.