SIREN : 824627772
CEM is a French company founded 9 years ago, specialized in the sector Gestion de fonds. Based in GAP (05000), this company of category PME shows in 2024 a revenue of 301 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-04-11
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2024 | 2023 | 2021 |
|---|---|---|---|
| Revenue | 301 217 € | 274 149 € | 290 754 € |
| Net income | 1 003 001 € | 583 470 € | 195 690 € |
| EBITDA | 109 572 € | 83 149 € | 61 459 € |
| Net margin | 333.0% | 212.8% | 67.3% |
In 2024, CEM achieves revenue of 301 k€. Revenue is growing positively over 3 years (CAGR: +1.2%). Vs 2023: +10%. After deducting consumption (0 €), gross margin stands at 301 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 110 k€, representing 36.4% of revenue. Positive scissor effect: EBITDA margin improves by +6.0 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.0 M€, i.e. 333.0% of revenue. This profit can be retained or distributed to shareholders.
301 217 €
301 217 €
109 572 €
98 257 €
1 003 001 €
36.4%
The debt ratio (= Financial debt / Equity x 100) stands at 7%. 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 90%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 120.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
6.513%
89.637%
120.29%
0.632
67.2%
In 2024, the debt ratio of CEM (6.51) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2024, the financial autonomy of CEM (89.6%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.
In 2024, the repayment capacity of CEM (0.63) 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 1734.53. 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 11.5x. Operating income very largely covers interest expenses: high safety margin.
1734.529
11.455
In 2024, the liquidity ratio of CEM (1734.53) 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.
In 2024, the interest coverage of CEM (11.5x) 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: 75 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 22 days. The gap of 53 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 917 days of revenue, i.e. 767 k€ to permanently finance. Over 2021-2024, WCR increased by +1853%, requiring additional financing.
767 148 €
75 j
22 j
0 j
917 j
Based on 62 transactions of similar company sales
in 2024,
the value of CEM is estimated at
1 773 044 €
(range 516 958€ - 3 605 672€).
With an EBITDA of 109 572€, the sector multiple of 4.8x is applied.
The price/revenue ratio is 0.30x
(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.
Medium reliability: estimate to be confirmed with in-depth analysis.
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This estimate is based on the analysis of 62 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 CEM with other companies in the same sector:
The revenue of CEM in 2024 is 301 k€.
Yes, CEM generated a net profit of 1.0 M€ in 2024.
The headquarters of CEM is located in GAP (05000), in the department Hautes-Alpes.
The tax return of CEM 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).
CEM operates in the sector Gestion de fonds (NAF code 66.30Z). See the 'Sector positioning' section above to compare the company with its competitors.