C.G. BIJOUX : revenue, balance sheet and financial ratios

C.G. BIJOUX is a French company founded 20 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques . Based in AUBERVILLIERS (93300), this company of category PME shows in 2020 a revenue of 171 k€. 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 - C.G. BIJOUX (SIREN 483762837)
Indicator 2020 2019 2017
Revenue 170 808 € 351 266 € 308 134 €
Net income -27 130 € -4 697 € -2 738 €
EBITDA -19 203 € 3 765 € -2 392 €
Net margin -15.9% -1.3% -0.9%

Revenue and income statement

In 2020, C.G. BIJOUX achieves revenue of 171 k€. Revenue is declining over the period 2017-2020 (CAGR: -17.9%). Significant drop of -51% vs 2019. After deducting consumption (106 k€), gross margin stands at 65 k€, i.e. a rate of 38%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -19 k€, representing -11.2% of revenue. Warning negative scissor effect: despite revenue change (-51%), EBITDA varies by -610%, reducing margin by 12.3 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -27 k€ (-15.9% of revenue), which will impact equity.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

170 808 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

64 789 €

EBITDA (2020) ?
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

-19 203 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-19 210 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-27 130 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-10.3%

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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 321%. 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 21%. The balance between equity and debt is satisfactory.

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

321.283%

Financial autonomy (2020) ?
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

20.649%

Cash flow / Revenue (2020) ?
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

-15.873%

Repayment capacity (2020) ?
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

-2.213

Solvency indicators evolution
C.G. BIJOUX

Sector positioning

Debt ratio
321.28 2020
2017
2019
2020
Q1: 0.15
Med: 27.53
Q3: 100.18
Watch +7 pts over 3 years

In 2020, the debt ratio of C.G. BIJOUX (321.28) 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
20.65% 2020
2017
2019
2020
Q1: 14.81%
Med: 36.29%
Q3: 58.96%
Average +7 pts over 3 years

In 2020, the financial autonomy of C.G. BIJOUX (20.6%) 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
-2.21 years 2020
2017
2019
2020
Q1: 0.0 years
Med: 0.0 years
Q3: 2.44 years
Excellent

In 2020, the repayment capacity of C.G. BIJOUX (-2.21) 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 110.16. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2020) ?
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

110.157

Interest coverage (2020) ?
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

-41.244

Liquidity indicators evolution
C.G. BIJOUX

Sector positioning

Liquidity ratio
110.16 2020
2017
2019
2020
Q1: 145.93
Med: 239.57
Q3: 427.06
Average

In 2020, the liquidity ratio of C.G. BIJOUX (110.16) 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
-41.24x 2020
2017
2019
2020
Q1: 0.0x
Med: 0.0x
Q3: 4.03x
Average

In 2020, the interest coverage of C.G. BIJOUX (-41.2x) 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: 51 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 762 days. Excellent situation: suppliers finance 711 days of the operating cycle (retail model). Inventory turnover is 634 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. WCR is negative (-1 days): operations structurally generate cash. Over 2017-2020, WCR increased by +99%, requiring additional financing.

Operating WCR (2020) ?
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

-377 €

Customer credit (2020) ?
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

51 j

Supplier credit (2020) ?
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

762 j

Inventory turnover (2020) ?
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

634 j

WCR in days of revenue (2020) ?
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

-1 j

WCR and payment terms evolution
C.G. BIJOUX

Positioning of C.G. BIJOUX in its sector

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

Similar companies (Commerce de gros (commerce interentreprises) d'autres biens domestiques )

Compare C.G. BIJOUX 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 C.G. BIJOUX

What is the revenue of C.G. BIJOUX ?

The revenue of C.G. BIJOUX in 2020 is 171 k€.

Is C.G. BIJOUX profitable?

C.G. BIJOUX recorded a net loss in 2020.

Where is the headquarters of C.G. BIJOUX ?

The headquarters of C.G. BIJOUX is located in AUBERVILLIERS (93300), in the department Seine-Saint-Denis.

Where to find the tax return of C.G. BIJOUX ?

The tax return of C.G. BIJOUX 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 C.G. BIJOUX operate?

C.G. BIJOUX 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.