CENTIFOLIA BIO PAR NATURE CBN : revenue, balance sheet and financial ratios

CENTIFOLIA BIO PAR NATURE CBN is a French company founded 21 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté. Based in NUEIL-LES-AUBIERS (79250), this company of category ETI shows in 2021 a revenue of 5.4 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - CENTIFOLIA BIO PAR NATURE CBN (SIREN 478486020)
Indicator 2021 2020 2019 2018 2017 2016
Revenue 5 396 584 € 5 456 584 € 4 413 710 € 3 327 029 € 2 765 115 € 1 814 449 €
Net income 530 734 € 322 470 € 63 651 € 9 717 € 42 674 € 48 237 €
EBITDA 836 737 € 806 398 € 376 730 € 101 559 € 515 805 € 144 908 €
Net margin 9.8% 5.9% 1.4% 0.3% 1.5% 2.7%

Revenue and income statement

In 2021, CENTIFOLIA BIO PAR NATURE CBN achieves revenue of 5.4 M€. Over the period 2016-2021, the company shows strong growth with a CAGR (compound annual growth rate) of +24.4%. Slight decline of -1% vs 2020. After deducting consumption (2.5 M€), gross margin stands at 2.9 M€, i.e. a rate of 53%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 837 k€, representing 15.5% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 531 k€, i.e. 9.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

5 396 584 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

2 858 077 €

EBITDA (2021) ?
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

836 737 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

725 096 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

530 734 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

15.3%

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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 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 42%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 10.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2021) ?
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 (2021) ?
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

42.131%

Cash flow / Revenue (2021) ?
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

10.493%

Repayment capacity (2021) ?
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

Solvency indicators evolution
CENTIFOLIA BIO PAR NATURE CBN

Sector positioning

Debt ratio
0.0 2021
2019
2020
2021
Q1: 0.0
Med: 17.5
Q3: 89.09
Excellent -36 pts over 3 years

In 2021, the debt ratio of CENTIFOLIA BIO PAR NATURE... (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
42.13% 2021
2019
2020
2021
Q1: 9.99%
Med: 33.18%
Q3: 58.7%
Good +31 pts over 3 years

In 2021, the financial autonomy of CENTIFOLIA BIO PAR NATURE... (42.1%) 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.

Repayment capacity
0.0 years 2021
2019
2020
2021
Q1: 0.0 years
Med: 0.0 years
Q3: 1.84 years
Excellent -29 pts over 3 years

In 2021, the repayment capacity of CENTIFOLIA BIO PAR NATURE... (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 170.78. 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.

Liquidity ratio (2021) ?
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

170.782

Interest coverage (2021) ?
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

0.076

Liquidity indicators evolution
CENTIFOLIA BIO PAR NATURE CBN

Sector positioning

Liquidity ratio
170.78 2021
2019
2020
2021
Q1: 128.39
Med: 209.25
Q3: 357.22
Average +18 pts over 3 years

In 2021, the liquidity ratio of CENTIFOLIA BIO PAR NATURE... (170.78) 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
0.08x 2021
2019
2020
2021
Q1: 0.0x
Med: 0.0x
Q3: 2.75x
Good -5 pts over 3 years

In 2021, the interest coverage of CENTIFOLIA BIO PAR NATURE... (0.1x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 33 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 62 days. Favorable situation: supplier credit is longer than customer credit by 29 days. Inventory turnover is 74 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 99 days of revenue, i.e. 1.5 M€ to permanently finance. Over 2016-2021, WCR increased by +622%, requiring additional financing.

Operating WCR (2021) ?
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

1 487 083 €

Customer credit (2021) ?
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

33 j

Supplier credit (2021) ?
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

62 j

Inventory turnover (2021) ?
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

74 j

WCR in days of revenue (2021) ?
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

99 j

WCR and payment terms evolution
CENTIFOLIA BIO PAR NATURE CBN

Positioning of CENTIFOLIA BIO PAR NATURE CBN in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté

Valuation estimate

Based on 64 transactions of similar company sales (all years), the value of CENTIFOLIA BIO PAR NATURE CBN is estimated at 1 798 085 € (range 997 477€ - 6 893 960€). With an EBITDA of 836 737€, the sector multiple of 2.4x is applied. The price/revenue ratio is 0.38x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2021
64 tx
997k€ 1798k€ 6893k€
1 798 085 € Range: 997 477€ - 6 893 960€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
836 737 € × 2.4x
Estimation 1 978 632 €
976 100€ - 9 308 092€
Revenue Multiple 30%
5 396 584 € × 0.38x
Estimation 2 058 324 €
1 368 263€ - 3 315 799€
Net Income Multiple 20%
530 734 € × 1.8x
Estimation 956 362 €
494 743€ - 6 225 872€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 64 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 parfumerie et de produits de beauté)

Compare CENTIFOLIA BIO PAR NATURE CBN with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté

Frequently asked questions about CENTIFOLIA BIO PAR NATURE CBN

What is the revenue of CENTIFOLIA BIO PAR NATURE CBN ?

The revenue of CENTIFOLIA BIO PAR NATURE CBN in 2021 is 5.4 M€.

Is CENTIFOLIA BIO PAR NATURE CBN profitable?

Yes, CENTIFOLIA BIO PAR NATURE CBN generated a net profit of 531 k€ in 2021.

Where is the headquarters of CENTIFOLIA BIO PAR NATURE CBN ?

The headquarters of CENTIFOLIA BIO PAR NATURE CBN is located in NUEIL-LES-AUBIERS (79250), in the department Deux-Sevres.

Where to find the tax return of CENTIFOLIA BIO PAR NATURE CBN ?

The tax return of CENTIFOLIA BIO PAR NATURE CBN 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 CENTIFOLIA BIO PAR NATURE CBN operate?

CENTIFOLIA BIO PAR NATURE CBN operates in the sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté (NAF code 46.45Z). See the 'Sector positioning' section above to compare the company with its competitors.