SIREN : 431835602
CEMUBA is a French company founded 25 years ago, specialized in the sector Hypermarchés. Based in NOZAY (44170), this company of category PME shows in 2025 a revenue of 27.5 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 | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 27 456 384 € | 26 540 529 € | 25 538 476 € | 23 531 781 € | 21 677 065 € | 22 527 749 € | 21 917 676 € | 21 155 976 € |
| Net income | 458 506 € | 531 295 € | 243 234 € | 302 853 € | 438 411 € | 208 593 € | 97 484 € | 141 037 € |
| EBITDA | -43 432 € | -173 742 € | -527 637 € | 10 662 € | 470 116 € | -77 894 € | -5 475 € | -28 963 € |
| Net margin | 1.7% | 2.0% | 1.0% | 1.3% | 2.0% | 0.9% | 0.4% | 0.7% |
In 2025, CEMUBA achieves revenue of 27.5 M€. Revenue is growing positively over 8 years (CAGR: +3.8%). Vs 2024: +3%. After deducting consumption (22.0 M€), gross margin stands at 5.4 M€, i.e. a rate of 20%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -43 k€, representing -0.2% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 459 k€, i.e. 1.7% of revenue. This profit can be retained or distributed to shareholders.
27 456 384 €
5 409 287 €
-43 432 €
88 579 €
458 506 €
-0.2%
The debt ratio (= Financial debt / Equity x 100) stands at 133%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 20%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.4 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 1.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
133.04%
19.822%
1.12%
4.411
In 2025, the debt ratio of CEMUBA (133.04) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2025, the financial autonomy of CEMUBA (19.8%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.
In 2025, the repayment capacity of CEMUBA (4.41) 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 107.78. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
107.783
-166.651
In 2025, the liquidity ratio of CEMUBA (107.78) 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.
In 2025, the interest coverage of CEMUBA (-166.7x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.
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: 33 days. Excellent situation: suppliers finance 32 days of the operating cycle (retail model). Inventory turnover is 17 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 20 days of revenue, i.e. 1.5 M€ to permanently finance.
1 523 280 €
1 j
33 j
17 j
20 j
Based on 270 transactions of similar company sales in 2025, the value of CEMUBA is estimated at 6 586 400 € (range 3 986 432€ - 11 741 161€). The price/revenue ratio is 0.33x (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.
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This estimate is based on the analysis of 270 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 CEMUBA with other companies in the same sector:
The revenue of CEMUBA in 2025 is 27.5 M€.
Yes, CEMUBA generated a net profit of 459 k€ in 2025.
The headquarters of CEMUBA is located in NOZAY (44170), in the department Loire-Atlantique.
The tax return of CEMUBA 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).
CEMUBA operates in the sector Hypermarchés (NAF code 47.11F). See the 'Sector positioning' section above to compare the company with its competitors.