CERELIA ROCHEFORT SUR NENON : revenue, balance sheet and financial ratios

CERELIA ROCHEFORT SUR NENON is a French company founded 26 years ago, specialized in the sector Fabrication industrielle de pain et de pâtisserie fraîche. Based in ROCHEFORT-SUR-NENON (39700), this company of category ETI shows in 2025 a revenue of 19.9 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 - CERELIA ROCHEFORT SUR NENON (SIREN 429051519)
Indicator 2025 2024 2023 2022 2021 2020 2019 2016
Revenue 19 944 257 € 20 553 238 € 18 861 083 € 18 338 775 € 19 022 915 € 18 074 011 € 16 740 606 € N/C
Net income 260 594 € 343 920 € 311 827 € -839 433 € -133 101 € 16 065 € 86 907 € 180 905 €
EBITDA 2 351 480 € 2 308 586 € 2 334 011 € 2 193 152 € 2 396 230 € 2 028 156 € 2 186 535 € N/C
Net margin 1.3% 1.7% 1.7% -4.6% -0.7% 0.1% 0.5% N/C

Revenue and income statement

In 2025, CERELIA ROCHEFORT SUR NENON achieves revenue of 19.9 M€. Revenue is growing positively over 8 years (CAGR: +3.0%). Slight decline of -3% vs 2024. After deducting consumption (390 k€), gross margin stands at 19.6 M€, i.e. a rate of 98%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2.4 M€, representing 11.8% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 261 k€, i.e. 1.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

19 944 257 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

19 554 200 €

EBITDA (2025) ?
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

2 351 480 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

956 060 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

260 594 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

11.7%

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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 100%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 37%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 5.3 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 9.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

100.446%

Financial autonomy (2025) ?
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

37.45%

Cash flow / Revenue (2025) ?
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

9.275%

Repayment capacity (2025) ?
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

5.281

Asset age ratio (2025) ?
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

21.3%

Solvency indicators evolution
CERELIA ROCHEFORT SUR NENON

Sector positioning

Debt ratio
100.45 2025
2023
2024
2025
Q1: 0.16
Med: 29.18
Q3: 97.91
Average +50 pts over 3 years

In 2025, the debt ratio of CERELIA ROCHEFORT SUR NENON (100.45) 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
37.45% 2025
2023
2024
2025
Q1: 1.47%
Med: 31.45%
Q3: 48.64%
Good -16 pts over 3 years

In 2025, the financial autonomy of CERELIA ROCHEFORT SUR NENON (37.5%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
5.28 years 2025
2023
2024
2025
Q1: -0.19 years
Med: 0.01 years
Q3: 3.12 years
Watch +72 pts over 3 years

In 2025, the repayment capacity of CERELIA ROCHEFORT SUR NENON (5.28) 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 260.18. 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 21.1x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2025) ?
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

260.183

Interest coverage (2025) ?
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

21.103

Liquidity indicators evolution
CERELIA ROCHEFORT SUR NENON

Sector positioning

Liquidity ratio
260.18 2025
2023
2024
2025
Q1: 102.1
Med: 183.8
Q3: 272.52
Good +51 pts over 3 years

In 2025, the liquidity ratio of CERELIA ROCHEFORT SUR NENON (260.18) 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
21.1x 2025
2023
2024
2025
Q1: 1.41x
Med: 9.41x
Q3: 259.94x
Good +25 pts over 3 years

In 2025, the interest coverage of CERELIA ROCHEFORT SUR NENON (21.1x) 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: 24 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 85 days. Excellent situation: suppliers finance 61 days of the operating cycle (retail model). Inventory turnover is 15 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 181 days of revenue, i.e. 10.0 M€ to permanently finance.

Operating WCR (2025) ?
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

10 019 596 €

Customer credit (2025) ?
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

24 j

Supplier credit (2025) ?
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

85 j

Inventory turnover (2025) ?
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

15 j

WCR in days of revenue (2025) ?
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

181 j

WCR and payment terms evolution
CERELIA ROCHEFORT SUR NENON

Positioning of CERELIA ROCHEFORT SUR NENON in its sector

Comparison with sector Fabrication industrielle de pain et de pâtisserie fraîche

Valuation estimate

Based on 175 transactions of similar company sales in 2025, the value of CERELIA ROCHEFORT SUR NENON is estimated at 10 601 964 € (range 5 872 977€ - 17 454 643€). With an EBITDA of 2 351 480€, the sector multiple of 6.5x is applied. The price/revenue ratio is 0.44x (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.

Estimated enterprise value 2025
175 transactions
5872k€ 10601k€ 17454k€
10 601 964 € Range: 5 872 977€ - 17 454 643€
NAF 5 année 2025

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
2 351 480 € × 6.5x
Estimation 15 211 840 €
8 659 246€ - 25 102 386€
Revenue Multiple 30%
19 944 257 € × 0.44x
Estimation 8 695 045 €
4 506 919€ - 13 589 389€
Net Income Multiple 20%
260 594 € × 7.4x
Estimation 1 937 657 €
956 394€ - 4 133 168€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 175 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 (Fabrication industrielle de pain et de pâtisserie fraîche)

Compare CERELIA ROCHEFORT SUR NENON with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication industrielle de pain et de pâtisserie fraîche

Frequently asked questions about CERELIA ROCHEFORT SUR NENON

What is the revenue of CERELIA ROCHEFORT SUR NENON ?

The revenue of CERELIA ROCHEFORT SUR NENON in 2025 is 19.9 M€.

Is CERELIA ROCHEFORT SUR NENON profitable?

Yes, CERELIA ROCHEFORT SUR NENON generated a net profit of 261 k€ in 2025.

Where is the headquarters of CERELIA ROCHEFORT SUR NENON ?

The headquarters of CERELIA ROCHEFORT SUR NENON is located in ROCHEFORT-SUR-NENON (39700), in the department Jura.

Where to find the tax return of CERELIA ROCHEFORT SUR NENON ?

The tax return of CERELIA ROCHEFORT SUR NENON 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 CERELIA ROCHEFORT SUR NENON operate?

CERELIA ROCHEFORT SUR NENON operates in the sector Fabrication industrielle de pain et de pâtisserie fraîche (NAF code 10.71A). See the 'Sector positioning' section above to compare the company with its competitors.