CERNEAU SA : revenue, balance sheet and financial ratios

CERNEAU SA is a French company founded 35 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques . Based in LOUVIERS (27400), this company of category PME shows in 2019 a revenue of 1.6 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 - CERNEAU SA (SIREN 380562322)
Indicator 2024 2023 2022 2021 2019 2018 2017 2016 2015
Revenue N/C N/C N/C N/C 1 579 762 € 1 596 644 € N/C N/C N/C
Net income 84 008 € 35 059 € -134 892 € 18 240 € 60 254 € 61 304 € 170 391 € -361 213 € -306 704 €
EBITDA N/C N/C N/C N/C 72 049 € 52 002 € N/C N/C N/C
Net margin N/C N/C N/C N/C 3.8% 3.8% N/C N/C N/C

Revenue and income statement

In 2024, CERNEAU SA generates positive net income of 84 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

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

84 008 €

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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 24%. 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 36%. The balance between equity and debt is satisfactory.

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

23.549%

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

35.74%

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

2.7%

Solvency indicators evolution
CERNEAU SA

Sector positioning

Debt ratio
23.55 2024
2022
2023
2024
Q1: 0.08
Med: 13.95
Q3: 53.28
Average -14 pts over 3 years

In 2024, the debt ratio of CERNEAU SA (23.55) 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
35.74% 2024
2022
2023
2024
Q1: 15.13%
Med: 40.89%
Q3: 62.7%
Average +8 pts over 3 years

In 2024, the financial autonomy of CERNEAU SA (35.7%) 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 162.23. 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

162.229

Liquidity indicators evolution
CERNEAU SA

Sector positioning

Liquidity ratio
162.23 2024
2022
2023
2024
Q1: 148.38
Med: 236.0
Q3: 414.69
Average

In 2024, the liquidity ratio of CERNEAU SA (162.23) 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.

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

0 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

0 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
CERNEAU SA

Positioning of CERNEAU SA in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'autres biens domestiques

Valuation estimate

Based on 145 transactions of similar company sales (all years), the value of CERNEAU SA is estimated at 278 985 € (range 56 088€ - 498 842€). 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
145 transactions
56k€ 278k€ 498k€
278 985 € Range: 56 088€ - 498 842€
NAF 5 all-time

Valuation method used

Net Income Multiple
84 008 € × 3.3x = 278 985 €
Range: 56 089€ - 498 843€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 145 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 gros (commerce interentreprises) d'autres biens domestiques )

Compare CERNEAU SA with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'autres biens domestiques

Frequently asked questions about CERNEAU SA

What is the revenue of CERNEAU SA ?

The revenue of CERNEAU SA in 2019 is 1.6 M€.

Is CERNEAU SA profitable?

Yes, CERNEAU SA generated a net profit of 84 k€ in 2024.

Where is the headquarters of CERNEAU SA ?

The headquarters of CERNEAU SA is located in LOUVIERS (27400), in the department Eure.

Where to find the tax return of CERNEAU SA ?

The tax return of CERNEAU SA 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 CERNEAU SA operate?

CERNEAU SA operates in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques (NAF code 46.49Z). See the 'Sector positioning' section above to compare the company with its competitors.