CERES CONTROL FRANCE : revenue, balance sheet and financial ratios

CERES CONTROL FRANCE is a French company founded 29 years ago, specialized in the sector Analyses, essais et inspections techniques. Based in CHALLES-LES-EAUX (73190), this company of category PME shows in 2024 a revenue of 592 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 - CERES CONTROL FRANCE (SIREN 411590235)
Indicator 2024 2022 2021 2020 2018 2017 2016
Revenue 591 567 € 508 297 € 495 339 € 460 759 € 591 064 € 579 551 € 681 427 €
Net income 254 800 € -19 644 € 9 887 € 2 471 € 119 115 € 127 474 € 41 125 €
EBITDA -21 031 € -30 566 € -9 382 € 2 606 € 132 571 € 134 251 € 48 849 €
Net margin 43.1% -3.9% 2.0% 0.5% 20.2% 22.0% 6.0%

Revenue and income statement

In 2024, CERES CONTROL FRANCE achieves revenue of 592 k€. Activity remains stable over the period (CAGR: -1.8%). Vs 2022, growth of +16% (508 k€ -> 592 k€). After deducting consumption (0 €), gross margin stands at 592 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -21 k€, representing -3.6% of revenue. Positive scissor effect: EBITDA margin improves by +2.5 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 255 k€, i.e. 43.1% 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

591 567 €

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

591 567 €

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

-21 031 €

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

-3 352 €

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

254 800 €

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

-3.6%

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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 54%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 52%. 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 1.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 40.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

54.233%

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

52.451%

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

40.097%

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

1.411

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

18.6%

Solvency indicators evolution
CERES CONTROL FRANCE

Sector positioning

Debt ratio
54.23 2024
2021
2022
2024
Q1: 0.0
Med: 9.99
Q3: 48.5
Average

In 2024, the debt ratio of CERES CONTROL FRANCE (54.23) 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
52.45% 2024
2021
2022
2024
Q1: 11.63%
Med: 34.78%
Q3: 58.76%
Good +24 pts over 3 years

In 2024, the financial autonomy of CERES CONTROL FRANCE (52.5%) 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
1.41 years 2024
2021
2022
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.87 years
Watch +50 pts over 3 years

In 2024, the repayment capacity of CERES CONTROL FRANCE (1.41) 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 157.67. 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

157.666

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

-2.758

Liquidity indicators evolution
CERES CONTROL FRANCE

Sector positioning

Liquidity ratio
157.67 2024
2021
2022
2024
Q1: 133.14
Med: 205.95
Q3: 337.03
Average -11 pts over 3 years

In 2024, the liquidity ratio of CERES CONTROL FRANCE (157.67) 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
-2.76x 2024
2021
2022
2024
Q1: 0.0x
Med: 0.02x
Q3: 2.48x
Average

In 2024, the interest coverage of CERES CONTROL FRANCE (-2.8x) 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: 144 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 73 days. The gap of 71 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 151 days of revenue, i.e. 248 k€ to permanently finance. Notable WCR improvement over the period (-63%), freeing up cash.

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

248 156 €

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

144 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

73 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 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

151 j

WCR and payment terms evolution
CERES CONTROL FRANCE

Positioning of CERES CONTROL FRANCE in its sector

Comparison with sector Analyses, essais et inspections techniques

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (41 transactions). This range of 102 098€ to 906 279€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
102k€ 569k€ 906k€
569 988 € Range: 102 098€ - 906 279€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 41 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 (Analyses, essais et inspections techniques)

Compare CERES CONTROL FRANCE with other companies in the same sector:

Voir toutes les statistiques du secteur Analyses, essais et inspections techniques

Frequently asked questions about CERES CONTROL FRANCE

What is the revenue of CERES CONTROL FRANCE ?

The revenue of CERES CONTROL FRANCE in 2024 is 592 k€.

Is CERES CONTROL FRANCE profitable?

Yes, CERES CONTROL FRANCE generated a net profit of 255 k€ in 2024.

Where is the headquarters of CERES CONTROL FRANCE ?

The headquarters of CERES CONTROL FRANCE is located in CHALLES-LES-EAUX (73190), in the department Savoie.

Where to find the tax return of CERES CONTROL FRANCE ?

The tax return of CERES CONTROL FRANCE 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 CERES CONTROL FRANCE operate?

CERES CONTROL FRANCE operates in the sector Analyses, essais et inspections techniques (NAF code 71.20B). See the 'Sector positioning' section above to compare the company with its competitors.