SIREN : 814280830
CICERON is a French company founded 10 years ago, specialized in the sector Autres activités récréatives et de loisirs. Based in MOISSY-CRAMAYEL (77550), this company of category ETI shows in 2023 a revenue of 372 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
| Indicator | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 372 156 € | 410 834 € | 172 461 € | 195 576 € | 467 369 € | 460 630 € | 416 215 € | 362 273 € |
| Net income | -132 130 € | -131 794 € | -22 027 € | -10 735 € | 29 136 € | 48 011 € | -37 017 € | 44 628 € |
| EBITDA | -54 375 € | -72 973 € | 53 581 € | 78 007 € | 87 889 € | 118 773 € | 5 028 € | 74 491 € |
| Net margin | -35.5% | -32.1% | -12.8% | -5.5% | 6.2% | 10.4% | -8.9% | 12.3% |
In 2023, CICERON achieves revenue of 372 k€. Revenue is growing positively over 8 years (CAGR: +0.4%). Slight decline of -9% vs 2022. After deducting consumption (12 k€), gross margin stands at 361 k€, i.e. a rate of 97%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -54 k€, representing -14.6% of revenue. Positive scissor effect: EBITDA margin improves by +3.2 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -132 k€ (-35.5% of revenue), which will impact equity.
372 156 €
360 580 €
-54 375 €
-115 991 €
-132 130 €
-5.4%
The debt ratio (= Financial debt / Equity x 100) stands at -78%. 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 -57%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
-78.338%
-57.162%
-7.902%
-2.78
19.8%
In 2023, the debt ratio of CICERON (-78.34) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
In 2023, the financial autonomy of CICERON (-57.2%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2023, the repayment capacity of CICERON (-2.78) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 84.75. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
84.753
-29.166
In 2023, the liquidity ratio of CICERON (84.75) 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.
In 2023, the interest coverage of CICERON (-29.2x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 257 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 151 days. The gap of 106 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 7 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 191 days of revenue, i.e. 198 k€ to permanently finance. Over 2016-2023, WCR increased by +127%, requiring additional financing.
197 827 €
257 j
151 j
7 j
191 j
Based on 114 transactions of similar company sales (all years), the value of CICERON is estimated at 268 460 € (range 123 786€ - 510 062€). The price/revenue ratio is 0.72x (in line with sector norms). 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.
Only this financial indicator is available for this company.
This estimate is based on the analysis of 114 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare CICERON with other companies in the same sector:
Voir toutes les statistiques du secteur Autres activités récréatives et de loisirs
The revenue of CICERON in 2023 is 372 k€.
CICERON recorded a net loss in 2023.
The headquarters of CICERON is located in MOISSY-CRAMAYEL (77550), in the department Seine-et-Marne.
The tax return of CICERON 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).
CICERON operates in the sector Autres activités récréatives et de loisirs (NAF code 93.29Z). See the 'Sector positioning' section above to compare the company with its competitors.