CESAR DEVELOPPEMENT : revenue, balance sheet and financial ratios

CESAR DEVELOPPEMENT is a French company founded 5 years ago, specialized in the sector Gestion de fonds. Based in CLISSON (44190), this company of category PME shows in 2024 a revenue of 783 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 - CESAR DEVELOPPEMENT (SIREN 888141405)
Indicator 2024 2023
Revenue 783 219 € 451 926 €
Net income -85 294 € 10 140 €
EBITDA -134 228 € -134 759 €
Net margin -10.9% 2.2%

Revenue and income statement

In 2024, CESAR DEVELOPPEMENT achieves revenue of 783 k€. Vs 2023, growth of +73% (452 k€ -> 783 k€). After deducting consumption (0 €), gross margin stands at 783 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 -134 k€, representing -17.1% of revenue. Positive scissor effect: EBITDA margin improves by +12.7 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -85 k€ (-10.9% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

783 219 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

783 219 €

EBITDA (2024) ?
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

-134 228 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-84 077 €

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

-85 294 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-17.1%

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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 20476%. 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 (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

20476.151%

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

0.174%

Cash flow / Revenue (2024) ?
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

-1.285%

Repayment capacity (2024) ?
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

-18.0

Solvency indicators evolution
CESAR DEVELOPPEMENT

Sector positioning

Debt ratio
20476.15 2024
2023
2024
Q1: 0.0
Med: 8.29
Q3: 92.98
Average

In 2024, the debt ratio of CESAR DEVELOPPEMENT (20476.15) 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
0.17% 2024
2023
2024
Q1: 4.66%
Med: 48.47%
Q3: 87.35%
Average

In 2024, the financial autonomy of CESAR DEVELOPPEMENT (0.2%) 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
-18.0 years 2024
2023
2024
Q1: -0.01 years
Med: 0.0 years
Q3: 3.01 years
Excellent -50 pts over 2 years

In 2024, the repayment capacity of CESAR DEVELOPPEMENT (-18.00) 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 109.43. 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

109.433

Interest coverage (2024) ?
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

-0.91

Liquidity indicators evolution
CESAR DEVELOPPEMENT

Sector positioning

Liquidity ratio
109.43 2024
2023
2024
Q1: 100.72
Med: 472.35
Q3: 3121.45
Average

In 2024, the liquidity ratio of CESAR DEVELOPPEMENT (109.43) 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
-0.91x 2024
2023
2024
Q1: -71.24x
Med: 0.0x
Q3: 0.0x
Average

In 2024, the interest coverage of CESAR DEVELOPPEMENT (-0.9x) 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: 64 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 68 days. Favorable situation: supplier credit is longer than customer credit by 4 days. Overall, WCR represents 76 days of revenue, i.e. 166 k€ to permanently finance.

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

166 254 €

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

64 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

68 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 in days of revenue (2024) ?
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

76 j

WCR and payment terms evolution
CESAR DEVELOPPEMENT

Positioning of CESAR DEVELOPPEMENT in its sector

Comparison with sector Gestion de fonds

Valuation estimate

Based on 62 transactions of similar company sales in 2024, the value of CESAR DEVELOPPEMENT is estimated at 238 422 € (range 123 364€ - 663 862€). The price/revenue ratio is 0.30x (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 2024
62 tx
123k€ 238k€ 663k€
238 422 € Range: 123 364€ - 663 862€
NAF 5 année 2024

Valuation method used

Revenue Multiple
783 219 € × 0.30x = 238 423 €
Range: 123 365€ - 663 863€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 62 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 (Gestion de fonds)

Compare CESAR DEVELOPPEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Gestion de fonds

Frequently asked questions about CESAR DEVELOPPEMENT

What is the revenue of CESAR DEVELOPPEMENT ?

The revenue of CESAR DEVELOPPEMENT in 2024 is 783 k€.

Is CESAR DEVELOPPEMENT profitable?

CESAR DEVELOPPEMENT recorded a net loss in 2024.

Where is the headquarters of CESAR DEVELOPPEMENT ?

The headquarters of CESAR DEVELOPPEMENT is located in CLISSON (44190), in the department Loire-Atlantique.

Where to find the tax return of CESAR DEVELOPPEMENT ?

The tax return of CESAR 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 CESAR DEVELOPPEMENT operate?

CESAR DEVELOPPEMENT operates in the sector Gestion de fonds (NAF code 66.30Z). See the 'Sector positioning' section above to compare the company with its competitors.