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CESAR DECO : revenue, balance sheet and financial ratios

CESAR DECO is a French company founded 9 years ago, specialized in the sector Commerce de détail de meubles. Based in LYON (69003), this company of category PME shows in 2020 a revenue of 874 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - CESAR DECO (SIREN 823473798)
Indicator 2022 2021 2020 2019 2018
Revenue N/C N/C 874 247 € N/C N/C
Net income 48 921 € 47 763 € 44 632 € 34 898 € 42 182 €
EBITDA N/C N/C 20 786 € N/C N/C
Net margin N/C N/C 5.1% N/C N/C

Revenue and income statement

In 2022, CESAR DECO generates positive net income of 49 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2018-2022: 42 k€ -> 49 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

48 921 €

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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 65%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 24%. The balance between equity and debt is satisfactory.

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

64.989%

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

23.705%

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

24.5%

Solvency indicators evolution
CESAR DECO

Sector positioning

Debt ratio
64.99 2022
2020
2021
2022
Q1: 3.01
Med: 33.75
Q3: 108.56
Average -12 pts over 3 years

In 2022, the debt ratio of CESAR DECO (64.99) 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
23.7% 2022
2020
2021
2022
Q1: 11.03%
Med: 27.57%
Q3: 46.91%
Average

In 2022, the financial autonomy of CESAR DECO (23.7%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
2.4 years 2020
2020
Q1: 0.0 years
Med: 0.74 years
Q3: 3.43 years
Average

In 2020, the repayment capacity of CESAR DECO (2.40) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 141.56. 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

141.555

Liquidity indicators evolution
CESAR DECO

Sector positioning

Liquidity ratio
141.56 2022
2020
2021
2022
Q1: 113.85
Med: 155.36
Q3: 239.66
Average

In 2022, the liquidity ratio of CESAR DECO (141.56) 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
3.49x 2020
2020
Q1: 0.0x
Med: 0.46x
Q3: 3.44x
Excellent

In 2020, the interest coverage of CESAR DECO (3.5x) 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.

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
CESAR DECO

Positioning of CESAR DECO in its sector

Comparison with sector Commerce de détail de meubles

Valuation estimate

Based on 61 transactions of similar company sales in 2022, the value of CESAR DECO is estimated at 167 699 € (range 62 361€ - 329 641€). 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
61 tx
62k€ 167k€ 329k€
167 699 € Range: 62 361€ - 329 641€
NAF 5 année 2022

Valuation method used

Net Income Multiple
48 921 € × 3.4x = 167 700 €
Range: 62 362€ - 329 642€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 61 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 détail de meubles)

Compare CESAR DECO with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de meubles

Frequently asked questions about CESAR DECO

What is the revenue of CESAR DECO ?

The revenue of CESAR DECO in 2020 is 874 k€.

Is CESAR DECO profitable?

Yes, CESAR DECO generated a net profit of 49 k€ in 2022.

Where is the headquarters of CESAR DECO ?

The headquarters of CESAR DECO is located in LYON (69003), in the department Rhone.

Where to find the tax return of CESAR DECO ?

The tax return of CESAR DECO 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 CESAR DECO operate?

CESAR DECO operates in the sector Commerce de détail de meubles (NAF code 47.59A). See the 'Sector positioning' section above to compare the company with its competitors.