CELSIUS HOLDING LORIENT SNC : revenue, balance sheet and financial ratios

CELSIUS HOLDING LORIENT SNC is a French company founded 10 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in PARIS (75013), this company of category PME shows in 2024 a revenue of 1.4 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

Financial history - CELSIUS HOLDING LORIENT SNC (SIREN 814510384)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 1 390 314 € 1 623 415 € 1 404 768 € 1 240 717 € 1 324 402 € 1 559 507 € 1 451 951 € 2 129 303 €
Net income -354 253 € -2 986 106 € 11 443 € -1 795 104 € -3 124 717 € -990 282 € -503 325 € -398 911 €
EBITDA -189 712 € 238 834 € 394 095 € 262 505 € 77 585 € 702 846 € 372 281 € 1 215 012 €
Net margin -25.5% -183.9% 0.8% -144.7% -235.9% -63.5% -34.7% -18.7%

Revenue and income statement

In 2024, CELSIUS HOLDING LORIENT SNC achieves revenue of 1.4 M€. Revenue is declining over the period 2017-2024 (CAGR: -5.9%). Significant drop of -14% vs 2023. After deducting consumption (0 €), gross margin stands at 1.4 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -190 k€, representing -13.6% of revenue. Warning negative scissor effect: despite revenue change (-14%), EBITDA varies by -179%, reducing margin by 28.4 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -354 k€ (-25.5% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 390 314 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 390 314 €

EBITDA (2024) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

-189 712 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

5 493 428 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-354 253 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-13.6%

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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 166%. 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 34%. The balance between equity and debt is satisfactory.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

166.082%

Financial autonomy (2024) ?
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

34.262%

Cash flow / Revenue (2024) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

-48.429%

Repayment capacity (2024) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

-17.133

Solvency indicators evolution
CELSIUS HOLDING LORIENT SNC

Sector positioning

Debt ratio
166.08 2024
2022
2023
2024
Q1: -20.62
Med: 5.98
Q3: 146.83
Average

In 2024, the debt ratio of CELSIUS HOLDING LORIENT SNC (166.08) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
34.26% 2024
2022
2023
2024
Q1: 0.04%
Med: 27.47%
Q3: 73.82%
Good +7 pts over 3 years

In 2024, the financial autonomy of CELSIUS HOLDING LORIENT SNC (34.3%) 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.

Repayment capacity
-17.13 years 2024
2022
2023
2024
Q1: -0.02 years
Med: 0.65 years
Q3: 10.57 years
Excellent

In 2024, the repayment capacity of CELSIUS HOLDING LORIENT SNC (-17.13) 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 1131.88. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

1131.884

Interest coverage (2024) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

-233.996

Liquidity indicators evolution
CELSIUS HOLDING LORIENT SNC

Sector positioning

Liquidity ratio
1131.88 2024
2022
2023
2024
Q1: 83.33
Med: 307.99
Q3: 1318.25
Good +19 pts over 3 years

In 2024, the liquidity ratio of CELSIUS HOLDING LORIENT SNC (1131.88) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
-234.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 20.04x
Average -50 pts over 3 years

In 2024, the interest coverage of CELSIUS HOLDING LORIENT SNC (-234.0x) 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. Average customer payment term: 90 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 275 days. Excellent situation: suppliers finance 185 days of the operating cycle (retail model). Overall, WCR represents 2382 days of revenue, i.e. 9.2 M€ to permanently finance. Over 2017-2024, WCR increased by +141%, requiring additional financing.

Operating WCR (2024) ?
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

9 200 903 €

Customer credit (2024) ?
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

90 j

Supplier credit (2024) ?
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

275 j

Inventory turnover (2024) ?
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 in days of revenue (2024) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

2382 j

WCR and payment terms evolution
CELSIUS HOLDING LORIENT SNC

Positioning of CELSIUS HOLDING LORIENT SNC in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 169 transactions of similar company sales in 2024, the value of CELSIUS HOLDING LORIENT SNC is estimated at 1 121 465 € (range 428 547€ - 2 091 259€). The price/revenue ratio is 0.81x (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.

Estimated enterprise value 2024
169 transactions
428k€ 1121k€ 2091k€
1 121 465 € Range: 428 547€ - 2 091 259€
NAF 5 année 2024

Valuation method used

Revenue Multiple
1 390 314 € × 0.81x = 1 121 466 €
Range: 428 548€ - 2 091 259€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 169 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 (Location de terrains et d'autres biens immobiliers)

Compare CELSIUS HOLDING LORIENT SNC with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about CELSIUS HOLDING LORIENT SNC

What is the revenue of CELSIUS HOLDING LORIENT SNC ?

The revenue of CELSIUS HOLDING LORIENT SNC in 2024 is 1.4 M€.

Is CELSIUS HOLDING LORIENT SNC profitable?

CELSIUS HOLDING LORIENT SNC recorded a net loss in 2024.

Where is the headquarters of CELSIUS HOLDING LORIENT SNC ?

The headquarters of CELSIUS HOLDING LORIENT SNC is located in PARIS (75013), in the department Paris.

Where to find the tax return of CELSIUS HOLDING LORIENT SNC ?

The tax return of CELSIUS HOLDING LORIENT SNC 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 CELSIUS HOLDING LORIENT SNC operate?

CELSIUS HOLDING LORIENT SNC 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.