CENTRALE MATERIEL FOURNITURE INDUSTRIEL : revenue, balance sheet and financial ratios

CENTRALE MATERIEL FOURNITURE INDUSTRIEL is a French company founded 52 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers. Based in GRENOBLE (38100), this company of category PME shows in 2023 a revenue of 367 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 MATERIEL FOURNITURE INDUSTRIEL (SIREN 300988292)
Indicator 2023 2022 2020 2019 2018 2017 2016
Revenue 366 817 € 378 235 € 240 631 € 373 928 € 344 981 € 338 980 € 316 640 €
Net income 9 245 € 11 974 € -5 739 € 15 221 € -9 931 € 16 393 € 1 374 €
EBITDA 24 930 € 26 739 € 9 210 € 17 462 € -7 890 € 25 901 € 9 032 €
Net margin 2.5% 3.2% -2.4% 4.1% -2.9% 4.8% 0.4%

Revenue and income statement

In 2023, CENTRALE MATERIEL FOURNITURE INDUSTRIEL achieves revenue of 367 k€. Revenue is growing positively over 7 years (CAGR: +2.1%). Slight decline of -3% vs 2022. After deducting consumption (203 k€), gross margin stands at 164 k€, i.e. a rate of 45%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 25 k€, representing 6.8% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 9 k€, i.e. 2.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

366 817 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

163 775 €

EBITDA (2023) ?
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

24 930 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

26 042 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

9 245 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

6.8%

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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 47%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 44%. 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 5.0 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 2.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

46.972%

Financial autonomy (2023) ?
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

43.786%

Cash flow / Revenue (2023) ?
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

2.52%

Repayment capacity (2023) ?
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

4.96

Solvency indicators evolution
CENTRALE MATERIEL FOURNITURE INDUSTRIEL

Sector positioning

Debt ratio
46.97 2023
2020
2022
2023
Q1: 0.06
Med: 12.08
Q3: 50.22
Average +12 pts over 3 years

In 2023, the debt ratio of CENTRALE MATERIEL FOURNIT... (46.97) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
43.79% 2023
2020
2022
2023
Q1: 25.49%
Med: 45.96%
Q3: 64.14%
Average -15 pts over 3 years

In 2023, the financial autonomy of CENTRALE MATERIEL FOURNIT... (43.8%) 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
4.96 years 2023
2020
2022
2023
Q1: 0.0 years
Med: 0.1 years
Q3: 1.57 years
Average +50 pts over 3 years

In 2023, the repayment capacity of CENTRALE MATERIEL FOURNIT... (4.96) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 274.99. 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 1.8x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2023) ?
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

274.985

Interest coverage (2023) ?
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

1.821

Liquidity indicators evolution
CENTRALE MATERIEL FOURNITURE INDUSTRIEL

Sector positioning

Liquidity ratio
274.99 2023
2020
2022
2023
Q1: 167.11
Med: 236.7
Q3: 364.74
Good -14 pts over 3 years

In 2023, the liquidity ratio of CENTRALE MATERIEL FOURNIT... (274.99) 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
1.82x 2023
2020
2022
2023
Q1: 0.0x
Med: 0.66x
Q3: 4.43x
Good

In 2023, the interest coverage of CENTRALE MATERIEL FOURNIT... (1.8x) 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: 143 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 30 days. The gap of 113 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 29 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 156 days of revenue, i.e. 159 k€ to permanently finance. Over 2016-2023, WCR increased by +41%, requiring additional financing.

Operating WCR (2023) ?
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

158 850 €

Customer credit (2023) ?
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

143 j

Supplier credit (2023) ?
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

30 j

Inventory turnover (2023) ?
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

29 j

WCR in days of revenue (2023) ?
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

156 j

WCR and payment terms evolution
CENTRALE MATERIEL FOURNITURE INDUSTRIEL

Positioning of CENTRALE MATERIEL FOURNITURE INDUSTRIEL in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (32 transactions). This range of 15 212€ to 55 031€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
15k€ 34k€ 55k€
34 717 € Range: 15 212€ - 55 031€
NAF 5 année 2023

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 32 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 fournitures et équipements industriels divers)

Compare CENTRALE MATERIEL FOURNITURE INDUSTRIEL with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers

Frequently asked questions about CENTRALE MATERIEL FOURNITURE INDUSTRIEL

What is the revenue of CENTRALE MATERIEL FOURNITURE INDUSTRIEL ?

The revenue of CENTRALE MATERIEL FOURNITURE INDUSTRIEL in 2023 is 367 k€.

Is CENTRALE MATERIEL FOURNITURE INDUSTRIEL profitable?

Yes, CENTRALE MATERIEL FOURNITURE INDUSTRIEL generated a net profit of 9 k€ in 2023.

Where is the headquarters of CENTRALE MATERIEL FOURNITURE INDUSTRIEL ?

The headquarters of CENTRALE MATERIEL FOURNITURE INDUSTRIEL is located in GRENOBLE (38100), in the department Isere.

Where to find the tax return of CENTRALE MATERIEL FOURNITURE INDUSTRIEL ?

The tax return of CENTRALE MATERIEL FOURNITURE INDUSTRIEL 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 MATERIEL FOURNITURE INDUSTRIEL operate?

CENTRALE MATERIEL FOURNITURE INDUSTRIEL operates in the sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers (NAF code 46.69B). See the 'Sector positioning' section above to compare the company with its competitors.