CESAM - CREATION D'ESPACES SANS AMIANTE : revenue, balance sheet and financial ratios

CESAM - CREATION D'ESPACES SANS AMIANTE is a French company founded 29 years ago, specialized in the sector Dépollution et autres services de gestion des déchets. Based in SAINT-JEAN-LE-BLANC (45650), this company of category PME shows in 2023 a revenue of 4.2 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 - CESAM - CREATION D'ESPACES SANS AMIANTE (SIREN 409427820)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue 4 203 167 € 5 508 469 € 4 305 569 € 4 382 089 € 8 035 180 € 5 084 864 € 4 744 163 € 3 406 431 € 4 251 221 €
Net income -603 232 € 61 999 € 58 318 € -354 538 € 55 431 € 92 155 € 13 639 € 10 669 € 56 705 €
EBITDA -891 600 € 79 341 € 119 585 € -195 081 € 209 420 € 172 226 € 47 163 € 218 088 € 318 241 €
Net margin -14.4% 1.1% 1.4% -8.1% 0.7% 1.8% 0.3% 0.3% 1.3%

Revenue and income statement

In 2023, CESAM - CREATION D'ESPACES SANS AMIANTE achieves revenue of 4.2 M€. Activity remains stable over the period (CAGR: -0.1%). Significant drop of -24% vs 2022. After deducting consumption (559 k€), gross margin stands at 3.6 M€, i.e. a rate of 87%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -892 k€, representing -21.2% of revenue. Warning negative scissor effect: despite revenue change (-24%), EBITDA varies by -1224%, reducing margin by 22.7 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -603 k€ (-14.4% of revenue), which will impact equity.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

4 203 167 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

3 644 269 €

EBITDA (2023) ?
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

-891 600 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-924 592 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-603 232 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-21.2%

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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 99356%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 0%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

99356.061%

Financial autonomy (2023) ?
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

0.002%

Cash flow / Revenue (2023) ?
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

-13.566%

Repayment capacity (2023) ?
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

-0.007

Asset age ratio (2023) ?
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

17.4%

Solvency indicators evolution
CESAM - CREATION D'ESPACES SANS AMIANTE

Sector positioning

Debt ratio
99356.06 2023
2021
2022
2023
Q1: 0.44
Med: 21.33
Q3: 79.49
Watch +6 pts over 3 years

In 2023, the debt ratio of CESAM - CREATION D'ESPACE... (99356.06) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
0.0% 2023
2021
2022
2023
Q1: 10.63%
Med: 27.91%
Q3: 45.91%
Average -22 pts over 3 years

In 2023, the financial autonomy of CESAM - CREATION D'ESPACE... (0.0%) 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
-0.01 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.17 years
Q3: 1.64 years
Excellent -50 pts over 3 years

In 2023, the repayment capacity of CESAM - CREATION D'ESPACE... (-0.01) 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 92.31. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

92.308

Interest coverage (2023) ?
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

-3.88

Liquidity indicators evolution
CESAM - CREATION D'ESPACES SANS AMIANTE

Sector positioning

Liquidity ratio
92.31 2023
2021
2022
2023
Q1: 125.13
Med: 169.83
Q3: 234.21
Watch

In 2023, the liquidity ratio of CESAM - CREATION D'ESPACE... (92.31) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
-3.88x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.47x
Q3: 2.99x
Average -50 pts over 3 years

In 2023, the interest coverage of CESAM - CREATION D'ESPACE... (-3.9x) 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: 87 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 206 days. Excellent situation: suppliers finance 119 days of the operating cycle (retail model). Inventory turnover is 56 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 181 days of revenue, i.e. 2.1 M€ to permanently finance. Over 2015-2023, WCR increased by +33%, requiring additional financing.

Operating WCR (2023) ?
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

2 117 514 €

Customer credit (2023) ?
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

87 j

Supplier credit (2023) ?
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

206 j

Inventory turnover (2023) ?
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

56 j

WCR in days of revenue (2023) ?
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
CESAM - CREATION D'ESPACES SANS AMIANTE

Positioning of CESAM - CREATION D'ESPACES SANS AMIANTE in its sector

Comparison with sector Dépollution et autres services de gestion des déchets

Similar companies (Dépollution et autres services de gestion des déchets)

Compare CESAM - CREATION D'ESPACES SANS AMIANTE with other companies in the same sector:

Voir toutes les statistiques du secteur Dépollution et autres services de gestion des déchets

Frequently asked questions about CESAM - CREATION D'ESPACES SANS AMIANTE

What is the revenue of CESAM - CREATION D'ESPACES SANS AMIANTE ?

The revenue of CESAM - CREATION D'ESPACES SANS AMIANTE in 2023 is 4.2 M€.

Is CESAM - CREATION D'ESPACES SANS AMIANTE profitable?

CESAM - CREATION D'ESPACES SANS AMIANTE recorded a net loss in 2023.

Where is the headquarters of CESAM - CREATION D'ESPACES SANS AMIANTE ?

The headquarters of CESAM - CREATION D'ESPACES SANS AMIANTE is located in SAINT-JEAN-LE-BLANC (45650), in the department Loiret.

Where to find the tax return of CESAM - CREATION D'ESPACES SANS AMIANTE ?

The tax return of CESAM - CREATION D'ESPACES SANS AMIANTE 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 CESAM - CREATION D'ESPACES SANS AMIANTE operate?

CESAM - CREATION D'ESPACES SANS AMIANTE operates in the sector Dépollution et autres services de gestion des déchets (NAF code 39.00Z). See the 'Sector positioning' section above to compare the company with its competitors.