CENTRE ELECTRONIQUE DE L'AUDIO-VISUEL & DES TRANSMISSIONS : revenue, balance sheet and financial ratios

CENTRE ELECTRONIQUE DE L'AUDIO-VISUEL & DES TRANSMISSIONS is a French company founded 49 years ago, specialized in the sector Réparation d'équipements de communication. Based in LONGVIC (21600), this company of category PME shows in 2020 a revenue of 28.3 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 - CENTRE ELECTRONIQUE DE L'AUDIO-VISUEL & DES TRANSMISSIONS (SIREN 309950855)
Indicator 2020 2019 2018 2017
Revenue 28 341 598 € 33 368 186 € 81 452 409 € 57 593 589 €
Net income 228 969 € 259 410 € 712 314 € 412 782 €
EBITDA -1 590 578 € 494 101 € 1 579 452 € 1 015 678 €
Net margin 0.8% 0.8% 0.9% 0.7%

Revenue and income statement

In 2020, CENTRE ELECTRONIQUE DE L'AUDIO-VISUEL & DES TRANSMISSIONS achieves revenue of 28.3 M€. Revenue is declining over the period 2017-2020 (CAGR: -21.1%). Significant drop of -15% vs 2019. After deducting consumption (15.8 M€), gross margin stands at 12.5 M€, i.e. a rate of 44%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -1.6 M€, representing -5.6% of revenue. Warning negative scissor effect: despite revenue change (-15%), EBITDA varies by -422%, reducing margin by 7.1 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 229 k€, i.e. 0.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

28 341 598 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

12 538 052 €

EBITDA (2020) ?
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

-1 590 578 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-1 969 048 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

228 969 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-5.6%

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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 382%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 6%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

382.065%

Financial autonomy (2020) ?
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

5.641%

Cash flow / Revenue (2020) ?
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

-5.977%

Repayment capacity (2020) ?
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

-1.649

Asset age ratio (2020) ?
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

28.7%

Solvency indicators evolution
CENTRE ELECTRONIQUE DE L'AUDIO-VISUEL & DES TRANSMISSIONS

Sector positioning

Debt ratio
382.06 2020
2018
2019
2020
Q1: 0.0
Med: 3.0
Q3: 61.42
Watch

In 2020, the debt ratio of CENTRE ELECTRONIQUE DE L'... (382.06) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
5.64% 2020
2018
2019
2020
Q1: 0.0%
Med: 20.43%
Q3: 49.7%
Average

In 2020, the financial autonomy of CENTRE ELECTRONIQUE DE L'... (5.6%) 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
-1.65 years 2020
2018
2019
2020
Q1: 0.0 years
Med: 0.0 years
Q3: 0.33 years
Excellent -52 pts over 3 years

In 2020, the repayment capacity of CENTRE ELECTRONIQUE DE L'... (-1.65) 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 112.28. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2020) ?
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

112.281

Interest coverage (2020) ?
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

-3.183

Liquidity indicators evolution
CENTRE ELECTRONIQUE DE L'AUDIO-VISUEL & DES TRANSMISSIONS

Sector positioning

Liquidity ratio
112.28 2020
2018
2019
2020
Q1: 109.18
Med: 159.4
Q3: 264.8
Average

In 2020, the liquidity ratio of CENTRE ELECTRONIQUE DE L'... (112.28) 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
-3.18x 2020
2018
2019
2020
Q1: 0.0x
Med: 0.0x
Q3: 0.52x
Watch -53 pts over 3 years

In 2020, the interest coverage of CENTRE ELECTRONIQUE DE L'... (-3.2x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 58 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 95 days. Excellent situation: suppliers finance 37 days of the operating cycle (retail model). Inventory turnover is 49 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 85 days of revenue, i.e. 6.7 M€ to permanently finance. Notable WCR improvement over the period (-31%), freeing up cash.

Operating WCR (2020) ?
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

6 688 050 €

Customer credit (2020) ?
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

58 j

Supplier credit (2020) ?
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

95 j

Inventory turnover (2020) ?
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

49 j

WCR in days of revenue (2020) ?
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

85 j

WCR and payment terms evolution
CENTRE ELECTRONIQUE DE L'AUDIO-VISUEL & DES TRANSMISSIONS

Positioning of CENTRE ELECTRONIQUE DE L'AUDIO-VISUEL & DES TRANSMISSIONS in its sector

Comparison with sector Réparation d'équipements de communication

Valuation estimate

Based on 53 transactions of similar company sales (all years), the value of CENTRE ELECTRONIQUE DE L'AUDIO-VISUEL & DES TRANSMISSIONS is estimated at 3 555 351 € (range 1 510 980€ - 6 570 792€). The price/revenue ratio is 0.20x (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 2020
53 tx
1510k€ 3555k€ 6570k€
3 555 351 € Range: 1 510 980€ - 6 570 792€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
28 341 598 € × 0.20x
Estimation 5 744 575 €
2 467 028€ - 10 510 983€
Net Income Multiple 20%
228 969 € × 1.2x
Estimation 271 517 €
76 911€ - 660 506€
How is this estimate calculated?

This estimate is based on the analysis of 53 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 (Réparation d'équipements de communication)

Compare CENTRE ELECTRONIQUE DE L'AUDIO-VISUEL & DES TRANSMISSIONS with other companies in the same sector:

Voir toutes les statistiques du secteur Réparation d'équipements de communication

Frequently asked questions about CENTRE ELECTRONIQUE DE L'AUDIO-VISUEL & DES TRANSMISSIONS

What is the revenue of CENTRE ELECTRONIQUE DE L'AUDIO-VISUEL & DES TRANSMISSIONS ?

The revenue of CENTRE ELECTRONIQUE DE L'AUDIO-VISUEL & DES TRANSMISSIONS in 2020 is 28.3 M€.

Is CENTRE ELECTRONIQUE DE L'AUDIO-VISUEL & DES TRANSMISSIONS profitable?

Yes, CENTRE ELECTRONIQUE DE L'AUDIO-VISUEL & DES TRANSMISSIONS generated a net profit of 229 k€ in 2020.

Where is the headquarters of CENTRE ELECTRONIQUE DE L'AUDIO-VISUEL & DES TRANSMISSIONS ?

The headquarters of CENTRE ELECTRONIQUE DE L'AUDIO-VISUEL & DES TRANSMISSIONS is located in LONGVIC (21600), in the department Cote-d'Or.

Where to find the tax return of CENTRE ELECTRONIQUE DE L'AUDIO-VISUEL & DES TRANSMISSIONS ?

The tax return of CENTRE ELECTRONIQUE DE L'AUDIO-VISUEL & DES TRANSMISSIONS 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 CENTRE ELECTRONIQUE DE L'AUDIO-VISUEL & DES TRANSMISSIONS operate?

CENTRE ELECTRONIQUE DE L'AUDIO-VISUEL & DES TRANSMISSIONS operates in the sector Réparation d'équipements de communication (NAF code 95.12Z). See the 'Sector positioning' section above to compare the company with its competitors.