SIREN : 805350188
CEME is a French company founded 11 years ago, specialized in the sector Activités des sociétés holding. Based in NANCY (54000), this company of category PME shows in 2024 a revenue of 540 k€. 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 | 2023 | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|---|
| Revenue | 540 000 € | 647 507 € | N/C | 300 000 € | N/C | N/C | 300 000 € |
| Net income | 1 216 292 € | 433 038 € | 1 100 393 € | 222 811 € | 264 364 € | 295 246 € | 284 076 € |
| EBITDA | 499 298 € | 575 154 € | N/C | 247 434 € | N/C | N/C | 261 051 € |
| Net margin | 225.2% | 66.9% | N/C | 74.3% | N/C | N/C | 94.7% |
In 2024, CEME achieves revenue of 540 k€. Over the period 2017-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +8.8%. Significant drop of -17% vs 2023. After deducting consumption (0 €), gross margin stands at 540 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 499 k€, representing 92.5% of revenue. Positive scissor effect: EBITDA margin improves by +3.6 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 1.2 M€, i.e. 225.2% of revenue. This profit can be retained or distributed to shareholders.
540 000 €
540 000 €
499 298 €
493 028 €
1 216 292 €
92.5%
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 81%. 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 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 226.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
0.025%
81.155%
226.421%
0.001
48.6%
In 2024, the debt ratio of CEME (0.03) 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.
In 2024, the financial autonomy of CEME (81.2%) 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 2024, the repayment capacity of CEME (0.00) 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 180.63. 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 32.2x. Operating income very largely covers interest expenses: high safety margin.
180.63
32.158
In 2024, the liquidity ratio of CEME (180.63) 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 CEME (32.2x) 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: 101 days. Excellent situation: suppliers finance 101 days of the operating cycle (retail model). WCR is negative (-290 days): operations structurally generate cash. Notable WCR improvement over the period (-1570%), freeing up cash.
-435 251 €
0 j
101 j
0 j
-290 j
Based on 54 transactions of similar company sales
in 2024,
the value of CEME is estimated at
1 657 794 €
(range 490 206€ - 4 010 626€).
With an EBITDA of 499 298€, the sector multiple of 4.8x is applied.
The price/revenue ratio is 0.59x
(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.
Medium reliability: estimate to be confirmed with in-depth analysis.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 54 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 CEME with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des sociétés holding
The revenue of CEME in 2024 is 540 k€.
Yes, CEME generated a net profit of 1.2 M€ in 2024.
The headquarters of CEME is located in NANCY (54000), in the department Meurthe-et-Moselle.
The tax return of CEME 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).
CEME operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.