CENAL SAINT-PHILBERT-DE-BOUAINE : revenue, balance sheet and financial ratios

CENAL SAINT-PHILBERT-DE-BOUAINE is a French company founded 14 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in PARIS (75008), this company of category PME shows in 2024 a revenue of 230 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - CENAL SAINT-PHILBERT-DE-BOUAINE (SIREN 537805657)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 230 000 € 230 000 € 2 453 333 € N/C N/C N/C N/C N/C N/C
Net income 9 999 € 6 209 € -29 034 € -1 965 € 569 € 669 € 690 € 851 € 4 345 €
EBITDA -32 997 € -28 305 € -63 875 € -3 059 € -465 € -460 € -573 € -451 € 4 056 €
Net margin 4.3% 2.7% -1.2% N/C N/C N/C N/C N/C N/C

Revenue and income statement

In 2024, CENAL SAINT-PHILBERT-DE-BOUAINE achieves revenue of 230 k€. Revenue is declining over the period 2022-2024 (CAGR: -69.4%). Slight decline of 0% vs 2023. After deducting consumption (0 €), gross margin stands at 230 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 -33 k€, representing -14.3% of revenue. Warning negative scissor effect: despite revenue change (+0%), EBITDA varies by -17%, reducing margin by 2.0 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 10 k€, i.e. 4.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

230 000 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

230 000 €

EBITDA (2024) ?
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

-32 997 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

8 868 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

9 999 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-14.3%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at -1450%. 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 -3%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-1449.509%

Financial autonomy (2024) ?
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

-3.024%

Cash flow / Revenue (2024) ?
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

-13.855%

Repayment capacity (2024) ?
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

-2.919

Solvency indicators evolution
CENAL SAINT-PHILBERT-DE-BOUAINE

Sector positioning

Debt ratio
-1449.51 2024
2022
2023
2024
Q1: -21.15
Med: 5.9
Q3: 146.94
Excellent

In 2024, the debt ratio of CENAL SAINT-PHILBERT-DE-B... (-1449.51) 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
-3.02% 2024
2022
2023
2024
Q1: 0.03%
Med: 27.42%
Q3: 73.8%
Average

In 2024, the financial autonomy of CENAL SAINT-PHILBERT-DE-B... (-3.0%) 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
-2.92 years 2024
2022
2023
2024
Q1: -0.02 years
Med: 0.66 years
Q3: 10.59 years
Excellent

In 2024, the repayment capacity of CENAL SAINT-PHILBERT-DE-B... (-2.92) 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 222.50. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

222.502

Interest coverage (2024) ?
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

-15.329

Liquidity indicators evolution
CENAL SAINT-PHILBERT-DE-BOUAINE

Sector positioning

Liquidity ratio
222.5 2024
2022
2023
2024
Q1: 83.19
Med: 307.52
Q3: 1319.53
Average +8 pts over 3 years

In 2024, the liquidity ratio of CENAL SAINT-PHILBERT-DE-B... (222.50) 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.

Interest coverage
-15.33x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 20.03x
Average

In 2024, the interest coverage of CENAL SAINT-PHILBERT-DE-B... (-15.3x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 90 days. Excellent situation: suppliers finance 90 days of the operating cycle (retail model). Overall, WCR represents 26 days of revenue, i.e. 17 k€ to permanently finance.

Operating WCR (2024) ?
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

16 599 €

Customer credit (2024) ?
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

0 j

Supplier credit (2024) ?
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

90 j

Inventory turnover (2024) ?
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

0 j

WCR in days of revenue (2024) ?
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

26 j

WCR and payment terms evolution
CENAL SAINT-PHILBERT-DE-BOUAINE

Positioning of CENAL SAINT-PHILBERT-DE-BOUAINE in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 169 transactions of similar company sales in 2024, the value of CENAL SAINT-PHILBERT-DE-BOUAINE is estimated at 138 569 € (range 50 731€ - 257 023€). The price/revenue ratio is 0.81x (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.

Estimated enterprise value 2024
169 transactions
50k€ 138k€ 257k€
138 569 € Range: 50 731€ - 257 023€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
230 000 € × 0.81x
Estimation 185 524 €
70 895€ - 345 958€
Net Income Multiple 20%
9 999 € × 6.8x
Estimation 68 136 €
20 486€ - 123 622€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 169 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 (Location de terrains et d'autres biens immobiliers)

Compare CENAL SAINT-PHILBERT-DE-BOUAINE with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about CENAL SAINT-PHILBERT-DE-BOUAINE

What is the revenue of CENAL SAINT-PHILBERT-DE-BOUAINE ?

The revenue of CENAL SAINT-PHILBERT-DE-BOUAINE in 2024 is 230 k€.

Is CENAL SAINT-PHILBERT-DE-BOUAINE profitable?

Yes, CENAL SAINT-PHILBERT-DE-BOUAINE generated a net profit of 10 k€ in 2024.

Where is the headquarters of CENAL SAINT-PHILBERT-DE-BOUAINE ?

The headquarters of CENAL SAINT-PHILBERT-DE-BOUAINE is located in PARIS (75008), in the department Paris.

Where to find the tax return of CENAL SAINT-PHILBERT-DE-BOUAINE ?

The tax return of CENAL SAINT-PHILBERT-DE-BOUAINE 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 CENAL SAINT-PHILBERT-DE-BOUAINE operate?

CENAL SAINT-PHILBERT-DE-BOUAINE operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.