CES DIGITAL MARKET : revenue, balance sheet and financial ratios

CES DIGITAL MARKET is a French company founded 7 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in SAINT CLEMENT DE RIVIERE (34980), this company of category PME shows in 2022 a revenue of 38 k€. 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 - CES DIGITAL MARKET (SIREN 840439160)
Indicator 2022 2021 2019
Revenue 38 135 € 36 125 € 41 101 €
Net income 21 209 € 24 583 € 28 860 €
EBITDA 25 531 € 29 496 € 34 370 €
Net margin 55.6% 68.0% 70.2%

Revenue and income statement

In 2022, CES DIGITAL MARKET achieves revenue of 38 k€. Activity remains stable over the period (CAGR: -2.5%). Vs 2021: +6%. After deducting consumption (0 €), gross margin stands at 38 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 26 k€, representing 66.9% of revenue. Warning negative scissor effect: despite revenue change (+6%), EBITDA varies by -13%, reducing margin by 14.7 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 21 k€, i.e. 55.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

38 135 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

38 135 €

EBITDA (2022) ?
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

25 531 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

25 232 €

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

21 209 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

66.9%

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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 14%. 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 12%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 56.4% 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 (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

13.803%

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

11.992%

Cash flow / Revenue (2022) ?
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

56.394%

Repayment capacity (2022) ?
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

0.0

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

60.1%

Solvency indicators evolution
CES DIGITAL MARKET

Sector positioning

Debt ratio
13.8 2022
2019
2021
2022
Q1: 0.0
Med: 5.47
Q3: 56.05
Average

In 2022, the debt ratio of CES DIGITAL MARKET (13.80) 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
11.99% 2022
2019
2021
2022
Q1: 6.67%
Med: 40.68%
Q3: 75.55%
Average

In 2022, the financial autonomy of CES DIGITAL MARKET (12.0%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
0.0 years 2022
2019
2021
2022
Q1: 0.0 years
Med: 0.0 years
Q3: 1.03 years
Excellent

In 2022, the repayment capacity of CES DIGITAL MARKET (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 747.17. 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 1.1x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

747.175

Interest coverage (2022) ?
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

1.097

Liquidity indicators evolution
CES DIGITAL MARKET

Sector positioning

Liquidity ratio
747.17 2022
2019
2021
2022
Q1: 135.97
Med: 284.06
Q3: 751.68
Good +21 pts over 3 years

In 2022, the liquidity ratio of CES DIGITAL MARKET (747.17) 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
1.1x 2022
2019
2021
2022
Q1: 0.0x
Med: 0.0x
Q3: 0.31x
Excellent +50 pts over 3 years

In 2022, the interest coverage of CES DIGITAL MARKET (1.1x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 26 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 6 days. The company must finance 20 days of gap between collections and payments. WCR is negative (-133 days): operations structurally generate cash. Notable WCR improvement over the period (-351%), freeing up cash.

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

-14 114 €

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

26 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

6 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 in days of revenue (2022) ?
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

-133 j

WCR and payment terms evolution
CES DIGITAL MARKET

Positioning of CES DIGITAL MARKET in its sector

Comparison with sector Conseil pour les affaires et autres conseils de gestion

Valuation estimate

Based on 88 transactions of similar company sales in 2022, the value of CES DIGITAL MARKET is estimated at 124 879 € (range 60 876€ - 252 422€). With an EBITDA of 25 531€, the sector multiple of 6.8x is applied. The price/revenue ratio is 0.33x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2022
88 tx
60k€ 124k€ 252k€
124 879 € Range: 60 876€ - 252 422€
NAF 5 année 2022

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
25 531 € × 6.8x
Estimation 174 797 €
95 357€ - 347 126€
Revenue Multiple 30%
38 135 € × 0.33x
Estimation 12 523 €
7 146€ - 28 016€
Net Income Multiple 20%
21 209 € × 8.0x
Estimation 168 620 €
55 269€ - 352 275€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 88 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 (Conseil pour les affaires et autres conseils de gestion)

Compare CES DIGITAL MARKET with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion

Frequently asked questions about CES DIGITAL MARKET

What is the revenue of CES DIGITAL MARKET ?

The revenue of CES DIGITAL MARKET in 2022 is 38 k€.

Is CES DIGITAL MARKET profitable?

Yes, CES DIGITAL MARKET generated a net profit of 21 k€ in 2022.

Where is the headquarters of CES DIGITAL MARKET ?

The headquarters of CES DIGITAL MARKET is located in SAINT CLEMENT DE RIVIERE (34980), in the department Herault.

Where to find the tax return of CES DIGITAL MARKET ?

The tax return of CES DIGITAL MARKET 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 CES DIGITAL MARKET operate?

CES DIGITAL MARKET operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.