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CERES DEVELOPPEMENT : revenue, balance sheet and financial ratios

CERES DEVELOPPEMENT is a French company founded 17 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in BREVONNES (10220), this company of category PME shows in 2019 a revenue of 1.5 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - CERES DEVELOPPEMENT (SIREN 511177438)
Indicator 2022 2021 2020 2019
Revenue N/C N/C N/C 1 488 089 €
Net income 691 491 € 3 185 201 € 20 539 340 € 65 169 €
EBITDA N/C N/C N/C -23 395 €
Net margin N/C N/C N/C 4.4%

Revenue and income statement

In 2022, CERES DEVELOPPEMENT generates positive net income of 691 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2019-2022: 65 k€ -> 691 k€.

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

691 491 €

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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 1%. 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 97%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.938%

Financial autonomy (2022) ?
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

96.782%

Asset age ratio (2022) ?
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

90.8%

Solvency indicators evolution
CERES DEVELOPPEMENT

Sector positioning

Debt ratio
0.94 2022
2020
2021
2022
Q1: -72.48
Med: 11.45
Q3: 180.83
Good

In 2022, the debt ratio of CERES DEVELOPPEMENT (0.94) 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
96.78% 2022
2020
2021
2022
Q1: 1.96%
Med: 38.53%
Q3: 82.82%
Excellent

In 2022, the financial autonomy of CERES DEVELOPPEMENT (96.8%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 2523.27. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2022) ?
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

2523.274

Liquidity indicators evolution
CERES DEVELOPPEMENT

Sector positioning

Liquidity ratio
2523.27 2022
2020
2021
2022
Q1: 88.23
Med: 269.82
Q3: 1093.34
Excellent

In 2022, the liquidity ratio of CERES DEVELOPPEMENT (2523.27) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

Operating WCR (2022) ?
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 (2022) ?
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

0 j

Supplier credit (2022) ?
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

0 j

Inventory turnover (2022) ?
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
CERES DEVELOPPEMENT

Positioning of CERES DEVELOPPEMENT in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 241 transactions of similar company sales in 2022, the value of CERES DEVELOPPEMENT is estimated at 2 761 733 € (range 1 041 910€ - 6 110 087€). 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 2022
241 transactions
1041k€ 2761k€ 6110k€
2 761 733 € Range: 1 041 910€ - 6 110 087€
NAF 5 année 2022

Valuation method used

Net Income Multiple
691 491 € × 4.0x = 2 761 733 €
Range: 1 041 911€ - 6 110 088€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 241 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 (Location de terrains et d'autres biens immobiliers)

Compare CERES DEVELOPPEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about CERES DEVELOPPEMENT

What is the revenue of CERES DEVELOPPEMENT ?

The revenue of CERES DEVELOPPEMENT in 2019 is 1.5 M€.

Is CERES DEVELOPPEMENT profitable?

Yes, CERES DEVELOPPEMENT generated a net profit of 691 k€ in 2022.

Where is the headquarters of CERES DEVELOPPEMENT ?

The headquarters of CERES DEVELOPPEMENT is located in BREVONNES (10220), in the department Aube.

Where to find the tax return of CERES DEVELOPPEMENT ?

The tax return of CERES DEVELOPPEMENT 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 DEVELOPPEMENT operate?

CERES DEVELOPPEMENT operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.