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CENTRALE D'ACHAT ET DE DISTRIBUTION POUR L'EXCELLENCE ARTISANALE : revenue, balance sheet and financial ratios

CENTRALE D'ACHAT ET DE DISTRIBUTION POUR L'EXCELLENCE ARTISANALE is a French company founded 8 years ago, specialized in the sector Centrales d'achat non alimentaires. Based in REIMS (51100), this company of category PME shows in 2021 a revenue of 662 k€. 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 - CENTRALE D'ACHAT ET DE DISTRIBUTION POUR L'EXCELLENCE ARTISANALE (SIREN 839428265)
Indicator 2021
Revenue 662 478 €
Net income 6 079 €
EBITDA 29 312 €
Net margin 0.9%

Revenue and income statement

In 2021, CENTRALE D'ACHAT ET DE DISTRIBUTION POUR L'EXCELLENCE ARTISANALE achieves revenue of 662 k€. After deducting consumption (394 k€), gross margin stands at 268 k€, i.e. a rate of 41%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 29 k€, representing 4.4% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 6 k€, i.e. 0.9% 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

662 478 €

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

268 405 €

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

29 312 €

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

7 825 €

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

6 079 €

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

4.4%

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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 -227%. 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 -24%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 7.3 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 3.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

-227.125%

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

-23.614%

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

3.687%

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

7.288

Asset age ratio (2021) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

44.4%

Solvency indicators evolution
CENTRALE D'ACHAT ET DE DISTRIBUTION POUR L'EXCELLENCE ARTISANALE

Sector positioning

Debt ratio
-227.12 2021
2021
Q1: 0.0
Med: 12.47
Q3: 65.88
Excellent

In 2021, the debt ratio of CENTRALE D'ACHAT ET DE DI... (-227.12) 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
-23.61% 2021
2021
Q1: 11.67%
Med: 31.6%
Q3: 55.2%
Watch

In 2021, the financial autonomy of CENTRALE D'ACHAT ET DE DI... (-23.6%) 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.

Repayment capacity
7.29 years 2021
2021
Q1: 0.0 years
Med: 0.21 years
Q3: 2.92 years
Watch

In 2021, the repayment capacity of CENTRALE D'ACHAT ET DE DI... (7.29) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 201.93. 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 10.2x. Operating income very largely covers interest expenses: high safety margin.

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

201.925

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

10.184

Liquidity indicators evolution
CENTRALE D'ACHAT ET DE DISTRIBUTION POUR L'EXCELLENCE ARTISANALE

Sector positioning

Liquidity ratio
201.93 2021
2021
Q1: 116.24
Med: 172.21
Q3: 306.18
Good

In 2021, the liquidity ratio of CENTRALE D'ACHAT ET DE DI... (201.93) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
10.18x 2021
2021
Q1: 0.0x
Med: 0.22x
Q3: 5.11x
Excellent

In 2021, the interest coverage of CENTRALE D'ACHAT ET DE DI... (10.2x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 117 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 31 days. The gap of 86 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 21 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 46 days of revenue, i.e. 85 k€ to permanently finance.

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

84 897 €

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

117 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

31 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

21 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

46 j

WCR and payment terms evolution
CENTRALE D'ACHAT ET DE DISTRIBUTION POUR L'EXCELLENCE ARTISANALE

Positioning of CENTRALE D'ACHAT ET DE DISTRIBUTION POUR L'EXCELLENCE ARTISANALE in its sector

Comparison with sector Centrales d'achat non alimentaires

Valuation estimate

Based on 85 transactions of similar company sales (all years), the value of CENTRALE D'ACHAT ET DE DISTRIBUTION POUR L'EXCELLENCE ARTISANALE is estimated at 80 301 € (range 44 476€ - 225 063€). With an EBITDA of 29 312€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.32x (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
85 tx
44k€ 80k€ 225k€
80 301 € Range: 44 476€ - 225 063€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
29 312 € × 1.0x
Estimation 28 850 €
15 838€ - 127 865€
Revenue Multiple 30%
662 478 € × 0.32x
Estimation 214 022 €
119 203€ - 508 574€
Net Income Multiple 20%
6 079 € × 1.4x
Estimation 8 347 €
3 980€ - 42 796€
How is this estimate calculated?

This estimate is based on the analysis of 85 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 (Centrales d'achat non alimentaires)

Compare CENTRALE D'ACHAT ET DE DISTRIBUTION POUR L'EXCELLENCE ARTISANALE with other companies in the same sector:

Voir toutes les statistiques du secteur Centrales d'achat non alimentaires

Frequently asked questions about CENTRALE D'ACHAT ET DE DISTRIBUTION POUR L'EXCELLENCE ARTISANALE

What is the revenue of CENTRALE D'ACHAT ET DE DISTRIBUTION POUR L'EXCELLENCE ARTISANALE ?

The revenue of CENTRALE D'ACHAT ET DE DISTRIBUTION POUR L'EXCELLENCE ARTISANALE in 2021 is 662 k€.

Is CENTRALE D'ACHAT ET DE DISTRIBUTION POUR L'EXCELLENCE ARTISANALE profitable?

Yes, CENTRALE D'ACHAT ET DE DISTRIBUTION POUR L'EXCELLENCE ARTISANALE generated a net profit of 6 k€ in 2021.

Where is the headquarters of CENTRALE D'ACHAT ET DE DISTRIBUTION POUR L'EXCELLENCE ARTISANALE ?

The headquarters of CENTRALE D'ACHAT ET DE DISTRIBUTION POUR L'EXCELLENCE ARTISANALE is located in REIMS (51100), in the department Marne.

Where to find the tax return of CENTRALE D'ACHAT ET DE DISTRIBUTION POUR L'EXCELLENCE ARTISANALE ?

The tax return of CENTRALE D'ACHAT ET DE DISTRIBUTION POUR L'EXCELLENCE ARTISANALE 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 CENTRALE D'ACHAT ET DE DISTRIBUTION POUR L'EXCELLENCE ARTISANALE operate?

CENTRALE D'ACHAT ET DE DISTRIBUTION POUR L'EXCELLENCE ARTISANALE operates in the sector Centrales d'achat non alimentaires (NAF code 46.19A). See the 'Sector positioning' section above to compare the company with its competitors.