Employees: 12 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 1988-11-10 (37 years)Status: ActiveBusiness sector: Commerce de gros (commerce interentreprises) de matériel électriqueLocation: LYON (69003), Rhone
CEMBRE SARL : revenue, balance sheet and financial ratios
CEMBRE SARL is a French company
founded 37 years ago,
specialized in the sector Commerce de gros (commerce interentreprises) de matériel électrique.
Based in LYON (69003),
this company of category PME
shows in 2025 a revenue of 16.5 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2025, CEMBRE SARL achieves revenue of 16.5 M€. Over the period 2016-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +6.9%. Vs 2024: +7%. After deducting consumption (10.7 M€), gross margin stands at 5.8 M€, i.e. a rate of 35%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -58 k€, representing -0.3% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.1 M€, i.e. 6.8% of revenue. This profit can be retained or distributed to shareholders.
Revenue (2025)
?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
16 487 863 €
Gross margin (2025)
?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
5 750 894 €
EBITDA (2025)
?
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
-57 649 €
EBIT (2025)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
-182 517 €
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
1 116 286 €
EBITDA margin (2025)
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EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
-0.3%
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 43%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2025)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
0.0%
Financial autonomy (2025)
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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
42.731%
Cash flow / Revenue (2025)
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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
-2.786%
Repayment capacity (2025)
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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
0.0
Asset age ratio (2025)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2024
2025
Debt ratio
0.0
0.0
0.0
0.0
5.014
0.0
0.0
0.0
0.0
Financial autonomy
64.447
62.317
65.016
63.737
58.913
50.698
55.237
28.994
42.731
Repayment capacity
0.0
0.0
0.0
0.0
0.921
0.0
0.0
0.0
0.0
Cash flow / Revenue
1.08%
0.869%
5.988%
3.85%
1.833%
-3.504%
7.789%
-1.944%
-2.786%
Sector positioning
Debt ratio
0.02025
2022
2024
2025
Q1: 0.84
Med: 10.11
Q3: 39.79
Excellent
In 2025, the debt ratio of CEMBRE SARL (0.00) 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
42.73%2025
2022
2024
2025
Q1: 29.93%
Med: 50.37%
Q3: 68.8%
Average-30 pts over 3 years
In 2025, the financial autonomy of CEMBRE SARL (42.7%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
Repayment capacity
0.0 years2025
2022
2024
2025
Q1: 0.0 years
Med: 0.12 years
Q3: 1.72 years
Excellent
In 2025, the repayment capacity of CEMBRE SARL (0.00) 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 166.02. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2025)
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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
166.018
Interest coverage (2025)
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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
0.0
Liquidity indicators evolution CEMBRE SARL
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2024
2025
Liquidity ratio
296.158
296.097
372.946
326.012
293.515
207.668
235.31
129.748
166.018
Interest coverage
0.004
0.001
0.017
0.0
0.0
0.0
0.0
0.0
0.0
Sector positioning
Liquidity ratio
166.022025
2022
2024
2025
Q1: 167.22
Med: 247.97
Q3: 389.14
Watch-31 pts over 3 years
In 2025, the liquidity ratio of CEMBRE SARL (166.02) 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
0.0x2025
2022
2024
2025
Q1: 0.0x
Med: 0.82x
Q3: 5.24x
Average
In 2025, the interest coverage of CEMBRE SARL (0.0x) 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: 88 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 86 days. The company must finance 2 days of gap between collections and payments. Inventory turnover is 66 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 121 days of revenue, i.e. 5.5 M€ to permanently finance. Over 2016-2025, WCR increased by +105%, requiring additional financing.
Operating WCR (2025)
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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
5 538 108 €
Customer credit (2025)
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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
88 j
Supplier credit (2025)
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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
86 j
Inventory turnover (2025)
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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
66 j
WCR in days of revenue (2025)
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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
121 j
WCR and payment terms evolution CEMBRE SARL
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2024
2025
Operating WCR
2 696 529 €
2 714 503 €
3 831 894 €
3 380 978 €
3 738 089 €
3 200 580 €
3 727 793 €
5 672 650 €
5 538 108 €
Inventory turnover (days)
64
0
0
72
73
60
58
74
66
Customer payment term (days)
69
68
67
65
82
72
80
95
88
Supplier payment term (days)
209
203
32
-154
47
48
47
137
86
Positioning of CEMBRE SARL in its sector
Comparison with sector Commerce de gros (commerce interentreprises) de matériel électrique
Valuation estimate
Indicative estimate only : the number of comparable transactions in this sector is limited (33 transactions).
This range of 654 707€ to 6 790 024€ is provided for information purposes only and requires in-depth analysis to be confirmed.
Estimated enterprise value2025
Indicative
654k€1178k€6790k€
1 178 243 €Range: 654 707€ - 6 790 024€
NAF 5 année 2025
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 33 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) de matériel électrique)
Compare CEMBRE SARL with other companies in the same sector:
Yes, CEMBRE SARL generated a net profit of 1.1 M€ in 2025.
Where is the headquarters of CEMBRE SARL ?
The headquarters of CEMBRE SARL is located in LYON (69003), in the department Rhone.
Where to find the tax return of CEMBRE SARL ?
The tax return of CEMBRE SARL 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 CEMBRE SARL operate?
CEMBRE SARL operates in the sector Commerce de gros (commerce interentreprises) de matériel électrique (NAF code 46.69A). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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