Employees: 01 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 1978-01-01 (48 years)Status: ActiveBusiness sector: Location de terrains et d'autres biens immobiliersLocation: PARIS (75008), Paris
CIEM FRANCE : revenue, balance sheet and financial ratios
CIEM FRANCE is a French company
founded 48 years ago,
specialized in the sector Location de terrains et d'autres biens immobiliers.
Based in PARIS (75008),
this company of category PME
shows in 2025 a revenue of 1.0 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2025, CIEM FRANCE achieves revenue of 1.0 M€. Activity remains stable over the period (CAGR: -1.1%). Vs 2024: +5%. After deducting consumption (0 €), gross margin stands at 1.0 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 210 k€, representing 20.1% of revenue. Warning negative scissor effect: despite revenue change (+5%), EBITDA varies by -23%, reducing margin by 7.2 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.9 M€, i.e. 182.6% of revenue. This profit can be retained or distributed to shareholders.
Revenue (2025)
?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
1 042 626 €
Gross margin (2025)
?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
1 042 626 €
EBITDA (2025)
?
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
210 000 €
EBIT (2025)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
38 143 €
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
1 903 951 €
EBITDA margin (2025)
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EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
20.1%
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 95%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 43%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2025)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
95.484%
Financial autonomy (2025)
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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
42.982%
Cash flow / Revenue (2025)
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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
-60.303%
Repayment capacity (2025)
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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
-3.231
Asset age ratio (2025)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Debt ratio
0.0
-267.637
-262.167
-275.819
-306.343
-318.675
320.724
303.971
573.246
95.484
Financial autonomy
-53.009
-58.531
-59.09
-55.448
-45.89
-43.276
23.197
23.717
14.091
42.982
Repayment capacity
0.0
15.034
11.628
10.77
8.45
6.24
3.739
4.641
12.345
-3.231
Cash flow / Revenue
40.302%
37.293%
42.789%
42.34%
45.824%
49.139%
46.055%
33.089%
16.671%
-60.303%
Sector positioning
Debt ratio
95.482025
2023
2024
2025
Q1: 0.0
Med: 9.32
Q3: 106.89
Average
In 2025, the debt ratio of CIEM FRANCE (95.48) 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
42.98%2025
2023
2024
2025
Q1: 5.44%
Med: 48.25%
Q3: 86.22%
Average
In 2025, the financial autonomy of CIEM FRANCE (43.0%) 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
-3.23 years2025
2023
2024
2025
Q1: 0.0 years
Med: 1.1 years
Q3: 9.05 years
Excellent-36 pts over 3 years
In 2025, the repayment capacity of CIEM FRANCE (-3.23) 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 460.82. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 48.4x. Operating income very largely covers interest expenses: high safety margin.
Liquidity ratio (2025)
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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
460.825
Interest coverage (2025)
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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
48.401
Liquidity indicators evolution CIEM FRANCE
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Liquidity ratio
777.193
1402.309
625.717
1071.58
605.827
497.267
1762.135
731.824
558.429
460.825
Interest coverage
21.016
21.047
14.68
12.139
9.083
6.58
3.39
9.336
40.631
48.401
Sector positioning
Liquidity ratio
460.822025
2023
2024
2025
Q1: 94.97
Med: 379.16
Q3: 1892.71
Good-10 pts over 3 years
In 2025, the liquidity ratio of CIEM FRANCE (460.82) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.
Interest coverage
48.4x2025
2023
2024
2025
Q1: -0.08x
Med: 0.0x
Q3: 11.93x
Excellent+11 pts over 3 years
In 2025, the interest coverage of CIEM FRANCE (48.4x) 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. Average customer payment term: 35 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 33 days. The company must finance 2 days of gap between collections and payments. WCR is negative (-176 days): operations structurally generate cash. Notable WCR improvement over the period (-231%), freeing up cash.
Operating WCR (2025)
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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
-509 333 €
Customer credit (2025)
?
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
35 j
Supplier credit (2025)
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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
33 j
Inventory turnover (2025)
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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 (2025)
?
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
-176 j
WCR and payment terms evolution CIEM FRANCE
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Operating WCR
390 135 €
417 474 €
481 063 €
434 252 €
472 957 €
217 039 €
155 879 €
91 181 €
146 855 €
-509 333 €
Inventory turnover (days)
0
0
0
0
0
0
0
0
0
0
Customer payment term (days)
119
106
120
107
116
52
46
32
42
35
Supplier payment term (days)
21
14
115
31
117
85
9
21
18
33
Positioning of CIEM FRANCE in its sector
Comparison with sector Location de terrains et d'autres biens immobiliers
Valuation estimate
Based on 117 transactions of similar company sales
in 2025,
the value of CIEM FRANCE is estimated at
2 333 353 €
(range 798 708€ - 5 604 571€).
With an EBITDA of 210 000€, the sector multiple of 2.7x is applied.
The price/revenue ratio is 0.92x
(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.
Estimated enterprise value2025
117 transactions
798k€2333k€5604k€
2 333 353 €Range: 798 708€ - 5 604 571€
NAF 5 année 2025
Valuation detail by method
Ajustez les pondérations selon votre analyse
EBITDA Multiple50%
210 000 €×2.7x
Estimation562 837 €
368 030€ - 1 644 874€
Revenue Multiple30%
1 042 626 €×0.92x
Estimation957 450 €
449 628€ - 2 257 938€
Net Income Multiple20%
1 903 951 €×4.6x
Estimation8 823 501 €
2 399 023€ - 20 523 765€
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 117 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 (Location de terrains et d'autres biens immobiliers)
Compare CIEM FRANCE with other companies in the same sector:
Yes, CIEM FRANCE generated a net profit of 1.9 M€ in 2025.
Where is the headquarters of CIEM FRANCE ?
The headquarters of CIEM FRANCE is located in PARIS (75008), in the department Paris.
Where to find the tax return of CIEM FRANCE ?
The tax return of CIEM FRANCE 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 CIEM FRANCE operate?
CIEM FRANCE operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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