SIREN : 340009679
CELMAR is a French company founded 39 years ago, specialized in the sector Supermarchés. Based in SAINTE-LIVRADE-SUR-LOT (47110), this company of category PME shows in 2024 a revenue of 25.5 M€. 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
| Indicator | 2024 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|
| Revenue | 25 530 711 € | 23 085 432 € | 22 981 580 € | 21 973 211 € | 21 403 218 € |
| Net income | 202 462 € | 109 405 € | 207 147 € | -63 844 € | -75 530 € |
| EBITDA | 513 256 € | 289 165 € | 405 593 € | 214 678 € | 222 934 € |
| Net margin | 0.8% | 0.5% | 0.9% | -0.3% | -0.4% |
In 2024, CELMAR achieves revenue of 25.5 M€. Revenue is growing positively over 5 years (CAGR: +2.2%). Vs 2019, growth of +11% (23.1 M€ -> 25.5 M€). After deducting consumption (21.2 M€), gross margin stands at 4.3 M€, i.e. a rate of 17%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 513 k€, representing 2.0% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 202 k€, i.e. 0.8% of revenue. This profit can be retained or distributed to shareholders.
25 530 711 €
4 305 589 €
513 256 €
241 446 €
202 462 €
2.0%
The debt ratio (= Financial debt / Equity x 100) stands at 358%. 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 14%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.8 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 1.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
358.219%
14.188%
1.813%
4.815
41.3%
In 2024, the debt ratio of CELMAR (358.22) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.
In 2024, the financial autonomy of CELMAR (14.2%) 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 CELMAR (4.82) 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 139.08. 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 16.4x. Operating income very largely covers interest expenses: high safety margin.
139.078
16.426
In 2024, the liquidity ratio of CELMAR (139.08) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.
In 2024, the interest coverage of CELMAR (16.4x) 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: 20 days. Favorable situation: supplier credit is longer than customer credit by 20 days. Inventory turnover is 19 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 17 days of revenue, i.e. 1.2 M€ to permanently finance.
1 171 860 €
0 j
20 j
19 j
17 j
Based on 551 transactions of similar company sales in 2024, the value of CELMAR is estimated at 3 210 197 € (range 1 486 733€ - 6 351 225€). With an EBITDA of 513 256€, the sector multiple of 4.7x is applied. 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.
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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 CELMAR with other companies in the same sector:
The revenue of CELMAR in 2024 is 25.5 M€.
Yes, CELMAR generated a net profit of 202 k€ in 2024.
The headquarters of CELMAR is located in SAINTE-LIVRADE-SUR-LOT (47110), in the department Lot-et-Garonne.
The tax return of CELMAR 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).
CELMAR operates in the sector Supermarchés (NAF code 47.11D). See the 'Sector positioning' section above to compare the company with its competitors.