SIREN : 499294593
CEMAO is a French company founded 18 years ago, specialized in the sector Restauration de type rapide. Based in FALAISE (14700), this company of category ETI shows in 2017 a revenue of 2.9 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-02
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2017 | 2016 |
|---|---|---|
| Revenue | 2 925 271 € | N/C |
| Net income | 185 956 € | 271 207 € |
| EBITDA | 416 611 € | N/C |
| Net margin | 6.4% | N/C |
In 2017, CEMAO achieves revenue of 2.9 M€. After deducting consumption (707 k€), gross margin stands at 2.2 M€, i.e. a rate of 76%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 417 k€, representing 14.2% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 186 k€, i.e. 6.4% of revenue. This profit can be retained or distributed to shareholders.
2 925 271 €
2 218 382 €
416 611 €
254 049 €
185 956 €
14.2%
The debt ratio (= Financial debt / Equity x 100) stands at 4%. 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 40%. 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 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 7.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
4.296%
40.203%
7.079%
0.051
5.4%
In 2017, the debt ratio of CEMAO (4.30) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2017, the financial autonomy of CEMAO (40.2%) 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.
In 2017, the repayment capacity of CEMAO (0.05) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
The liquidity ratio (= Current assets / Current liabilities) stands at 157.41. 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 0.1x. Danger: operating income does not cover interest charges, unsustainable situation.
157.406
0.106
In 2017, the liquidity ratio of CEMAO (157.41) 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 2017, the interest coverage of CEMAO (0.1x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 27 days. Favorable situation: supplier credit is longer than customer credit by 26 days. Inventory turnover is 1 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-8 days): operations structurally generate cash.
-61 284 €
1 j
27 j
1 j
-8 j
Based on 1033 transactions of similar company sales in 2017, the value of CEMAO is estimated at 2 285 233 € (range 1 301 443€ - 3 694 323€). With an EBITDA of 416 611€, the sector multiple of 6.5x is applied. The price/revenue ratio is 0.68x (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.
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This estimate is based on the analysis of 1033 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 CEMAO with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration de type rapide
The revenue of CEMAO in 2017 is 2.9 M€.
Yes, CEMAO generated a net profit of 186 k€ in 2017.
The headquarters of CEMAO is located in FALAISE (14700), in the department Calvados.
The tax return of CEMAO 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).
CEMAO operates in the sector Restauration de type rapide (NAF code 56.10C). See the 'Sector positioning' section above to compare the company with its competitors.