CENTRE TECHNIQUE DE LA LITERIE : revenue, balance sheet and financial ratios

CENTRE TECHNIQUE DE LA LITERIE is a French company founded 28 years ago, specialized in the sector Commerce de détail de meubles. Based in LA BASSEE (59480), this company of category PME shows in 2024 a revenue of 1.5 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - CENTRE TECHNIQUE DE LA LITERIE (SIREN 414806067)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 2014
Revenue 1 517 888 € 1 603 693 € 1 663 375 € 1 830 805 € 1 613 779 € 1 751 684 € 1 764 781 € 1 768 789 € N/C N/C 1 854 011 €
Net income 2 365 € 204 € 33 348 € 83 469 € 579 € 44 846 € 12 680 € 31 611 € 71 477 € 73 609 € 87 043 €
EBITDA 32 485 € 28 381 € 49 385 € 136 369 € 33 665 € 75 143 € 25 430 € 40 345 € N/C N/C 127 505 €
Net margin 0.2% 0.0% 2.0% 4.6% 0.0% 2.6% 0.7% 1.8% N/C N/C 4.7%

Revenue and income statement

In 2024, CENTRE TECHNIQUE DE LA LITERIE achieves revenue of 1.5 M€. Activity remains stable over the period (CAGR: -2.0%). Slight decline of -5% vs 2023. After deducting consumption (845 k€), gross margin stands at 672 k€, i.e. a rate of 44%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 32 k€, representing 2.1% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2 k€, i.e. 0.2% 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

1 517 888 €

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

672 468 €

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

32 485 €

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

-86 €

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

2 365 €

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

2.1%

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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 3%. 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 62%. 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 0.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

3.263%

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

61.829%

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

2.264%

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

0.645

Asset age ratio (2024) ?
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

17.8%

Solvency indicators evolution
CENTRE TECHNIQUE DE LA LITERIE

Sector positioning

Debt ratio
3.26 2024
2022
2023
2024
Q1: 1.63
Med: 24.85
Q3: 81.95
Good

In 2024, the debt ratio of CENTRE TECHNIQUE DE LA LI... (3.26) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
61.83% 2024
2022
2023
2024
Q1: 11.72%
Med: 29.88%
Q3: 50.21%
Excellent

In 2024, the financial autonomy of CENTRE TECHNIQUE DE LA LI... (61.8%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.65 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.47 years
Q3: 2.71 years
Average +10 pts over 3 years

In 2024, the repayment capacity of CENTRE TECHNIQUE DE LA LI... (0.65) 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 220.22. 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

220.223

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

0.0

Liquidity indicators evolution
CENTRE TECHNIQUE DE LA LITERIE

Sector positioning

Liquidity ratio
220.22 2024
2022
2023
2024
Q1: 115.32
Med: 162.76
Q3: 261.62
Good -10 pts over 3 years

In 2024, the liquidity ratio of CENTRE TECHNIQUE DE LA LI... (220.22) 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
0.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.87x
Q3: 6.35x
Average

In 2024, the interest coverage of CENTRE TECHNIQUE DE LA LI... (0.0x) 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: 5 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 78 days. Excellent situation: suppliers finance 73 days of the operating cycle (retail model). Inventory turnover is 66 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 71 days of revenue, i.e. 299 k€ to permanently finance. Over 2014-2024, WCR increased by +65%, requiring additional financing.

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

298 675 €

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

5 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

78 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

66 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

71 j

WCR and payment terms evolution
CENTRE TECHNIQUE DE LA LITERIE

Positioning of CENTRE TECHNIQUE DE LA LITERIE in its sector

Comparison with sector Commerce de détail de meubles

Valuation estimate

Based on 61 transactions of similar company sales in 2024, the value of CENTRE TECHNIQUE DE LA LITERIE is estimated at 179 153 € (range 130 441€ - 254 709€). With an EBITDA of 32 485€, the sector multiple of 4.7x is applied. The price/revenue ratio is 0.22x (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 2024
61 tx
130k€ 179k€ 254k€
179 153 € Range: 130 441€ - 254 709€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
32 485 € × 4.7x
Estimation 153 171 €
110 361€ - 238 707€
Revenue Multiple 30%
1 517 888 € × 0.22x
Estimation 334 356 €
247 465€ - 438 674€
Net Income Multiple 20%
2 365 € × 4.8x
Estimation 11 304 €
5 111€ - 18 769€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 61 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 détail de meubles)

Compare CENTRE TECHNIQUE DE LA LITERIE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de meubles

Frequently asked questions about CENTRE TECHNIQUE DE LA LITERIE

What is the revenue of CENTRE TECHNIQUE DE LA LITERIE ?

The revenue of CENTRE TECHNIQUE DE LA LITERIE in 2024 is 1.5 M€.

Is CENTRE TECHNIQUE DE LA LITERIE profitable?

Yes, CENTRE TECHNIQUE DE LA LITERIE generated a net profit of 2 k€ in 2024.

Where is the headquarters of CENTRE TECHNIQUE DE LA LITERIE ?

The headquarters of CENTRE TECHNIQUE DE LA LITERIE is located in LA BASSEE (59480), in the department Nord.

Where to find the tax return of CENTRE TECHNIQUE DE LA LITERIE ?

The tax return of CENTRE TECHNIQUE DE LA LITERIE 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 TECHNIQUE DE LA LITERIE operate?

CENTRE TECHNIQUE DE LA LITERIE operates in the sector Commerce de détail de meubles (NAF code 47.59A). See the 'Sector positioning' section above to compare the company with its competitors.