CERCLE ARTISANAL DU VELAY : revenue, balance sheet and financial ratios

CERCLE ARTISANAL DU VELAY is a French company founded 45 years ago, specialized in the sector Construction de maisons individuelles. Based in SAINT-JUST-MALMONT (43240), this company of category PME shows in 2017 a revenue of 1.4 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - CERCLE ARTISANAL DU VELAY (SIREN 320509466)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C N/C N/C N/C N/C 1 422 918 € 1 271 807 €
Net income 67 464 € 81 975 € 63 389 € 56 694 € 50 823 € -70 463 € 33 503 € 22 075 € 40 538 €
EBITDA N/C N/C N/C N/C N/C N/C N/C -19 679 € 99 833 €
Net margin N/C N/C N/C N/C N/C N/C N/C 1.6% 3.2%

Revenue and income statement

In 2024, CERCLE ARTISANAL DU VELAY generates positive net income of 67 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 41 k€ -> 67 k€.

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

67 464 €

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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 52%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 16%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

52.232%

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

16.262%

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

20.8%

Solvency indicators evolution
CERCLE ARTISANAL DU VELAY

Sector positioning

Debt ratio
52.23 2024
2022
2023
2024
Q1: 0.02
Med: 9.46
Q3: 42.45
Average

In 2024, the debt ratio of CERCLE ARTISANAL DU VELAY (52.23) 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
16.26% 2024
2022
2023
2024
Q1: 5.82%
Med: 26.77%
Q3: 49.1%
Average +5 pts over 3 years

In 2024, the financial autonomy of CERCLE ARTISANAL DU VELAY (16.3%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 131.97. 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

131.967

Liquidity indicators evolution
CERCLE ARTISANAL DU VELAY

Sector positioning

Liquidity ratio
131.97 2024
2022
2023
2024
Q1: 127.72
Med: 185.05
Q3: 290.78
Average

In 2024, the liquidity ratio of CERCLE ARTISANAL DU VELAY (131.97) 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.

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: 44 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 106 days. Excellent situation: suppliers finance 62 days of the operating cycle (retail model).

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

0 €

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

44 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

106 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

0 j

WCR and payment terms evolution
CERCLE ARTISANAL DU VELAY

Positioning of CERCLE ARTISANAL DU VELAY in its sector

Comparison with sector Construction de maisons individuelles

Valuation estimate

Based on 113 transactions of similar company sales (all years), the value of CERCLE ARTISANAL DU VELAY is estimated at 167 464 € (range 56 771€ - 540 029€). 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.

Estimated enterprise value 2024
113 transactions
56k€ 167k€ 540k€
167 464 € Range: 56 771€ - 540 029€
NAF 5 all-time

Valuation method used

Net Income Multiple
67 464 € × 2.5x = 167 465 €
Range: 56 772€ - 540 030€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 113 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 (Construction de maisons individuelles)

Compare CERCLE ARTISANAL DU VELAY with other companies in the same sector:

Voir toutes les statistiques du secteur Construction de maisons individuelles

Frequently asked questions about CERCLE ARTISANAL DU VELAY

What is the revenue of CERCLE ARTISANAL DU VELAY ?

The revenue of CERCLE ARTISANAL DU VELAY in 2017 is 1.4 M€.

Is CERCLE ARTISANAL DU VELAY profitable?

Yes, CERCLE ARTISANAL DU VELAY generated a net profit of 67 k€ in 2024.

Where is the headquarters of CERCLE ARTISANAL DU VELAY ?

The headquarters of CERCLE ARTISANAL DU VELAY is located in SAINT-JUST-MALMONT (43240), in the department Haute-Loire.

Where to find the tax return of CERCLE ARTISANAL DU VELAY ?

The tax return of CERCLE ARTISANAL DU VELAY 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 CERCLE ARTISANAL DU VELAY operate?

CERCLE ARTISANAL DU VELAY operates in the sector Construction de maisons individuelles (NAF code 41.20A). See the 'Sector positioning' section above to compare the company with its competitors.