CIERGERIE CONSTANT DESFOSSES : revenue, balance sheet and financial ratios

CIERGERIE CONSTANT DESFOSSES is a French company founded 70 years ago, specialized in the sector Autres activités manufacturières n.c.a. . Based in CARQUEFOU (44470), this company of category ETI shows in 2024 a revenue of 12.6 M€. 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 - CIERGERIE CONSTANT DESFOSSES (SIREN 856800610)
Indicator 2024 2022 2021 2020 2019 2019
Revenue 12 632 733 € 10 647 493 € 8 240 390 € 6 488 420 € 8 588 814 € 2 545 463 €
Net income 1 855 159 € 771 151 € 503 600 € -475 140 € -1 015 592 € -475 370 €
EBITDA 2 184 193 € 890 254 € -538 559 € -630 801 € -1 111 451 € -374 010 €
Net margin 14.7% 7.2% 6.1% -7.3% -11.8% -18.7%

Revenue and income statement

In 2024, CIERGERIE CONSTANT DESFOSSES achieves revenue of 12.6 M€. Over the period 2019-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +37.8%. Vs 2022, growth of +19% (10.6 M€ -> 12.6 M€). After deducting consumption (4.2 M€), gross margin stands at 8.4 M€, i.e. a rate of 67%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2.2 M€, representing 17.3% of revenue. Positive scissor effect: EBITDA margin improves by +8.9 pts, sign of improved operational efficiency. 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. 14.7% of revenue. This profit can be retained or distributed to shareholders.

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

12 632 733 €

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

8 436 905 €

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

2 184 193 €

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

2 118 512 €

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

1 855 159 €

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

17.3%

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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 0%. 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 67%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 15.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

0.001%

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

66.713%

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

15.143%

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

0.0

Asset age ratio (2024) ?
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

53.3%

Solvency indicators evolution
CIERGERIE CONSTANT DESFOSSES

Sector positioning

Debt ratio
0.0 2024
2021
2022
2024
Q1: 0.0
Med: 13.42
Q3: 58.21
Excellent -8 pts over 3 years

In 2024, the debt ratio of CIERGERIE CONSTANT DESFOSSES (0.00) 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.

Financial autonomy
66.71% 2024
2021
2022
2024
Q1: 3.01%
Med: 37.68%
Q3: 59.72%
Excellent +50 pts over 3 years

In 2024, the financial autonomy of CIERGERIE CONSTANT DESFOSSES (66.7%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.0 years 2024
2021
2022
2024
Q1: -0.01 years
Med: 0.0 years
Q3: 1.41 years
Good +25 pts over 3 years

In 2024, the repayment capacity of CIERGERIE CONSTANT DESFOSSES (0.00) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 274.44. 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 0.0x. Danger: operating income does not cover interest charges, unsustainable situation.

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

274.444

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

0.02

Liquidity indicators evolution
CIERGERIE CONSTANT DESFOSSES

Sector positioning

Liquidity ratio
274.44 2024
2021
2022
2024
Q1: 147.83
Med: 245.69
Q3: 440.33
Good +37 pts over 3 years

In 2024, the liquidity ratio of CIERGERIE CONSTANT DESFOSSES (274.44) 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
0.02x 2024
2021
2022
2024
Q1: 0.0x
Med: 0.0x
Q3: 2.39x
Good +25 pts over 3 years

In 2024, the interest coverage of CIERGERIE CONSTANT DESFOSSES (0.0x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 42 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 58 days. Favorable situation: supplier credit is longer than customer credit by 16 days. Inventory turnover is 48 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 98 days of revenue, i.e. 3.4 M€ to permanently finance. Over 2019-2024, WCR increased by +35%, requiring additional financing.

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

3 425 618 €

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

42 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

58 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

48 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

98 j

WCR and payment terms evolution
CIERGERIE CONSTANT DESFOSSES

Positioning of CIERGERIE CONSTANT DESFOSSES in its sector

Comparison with sector Autres activités manufacturières n.c.a.

Valuation estimate

Based on 101 transactions of similar company sales (all years), the value of CIERGERIE CONSTANT DESFOSSES is estimated at 4 699 400 € (range 1 484 358€ - 8 855 551€). With an EBITDA of 2 184 193€, the sector multiple of 2.5x is applied. The price/revenue ratio is 0.24x (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.

Estimated enterprise value 2024
101 transactions
1484k€ 4699k€ 8855k€
4 699 400 € Range: 1 484 358€ - 8 855 551€
Section all-time Aggregated at NAF section level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
2 184 193 € × 2.5x
Estimation 5 546 453 €
1 537 771€ - 10 257 173€
Revenue Multiple 30%
12 632 733 € × 0.24x
Estimation 2 974 711 €
1 425 872€ - 5 382 365€
Net Income Multiple 20%
1 855 159 € × 2.8x
Estimation 5 168 804 €
1 438 556€ - 10 561 275€
How is this estimate calculated?

This estimate is based on the analysis of 101 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 (Autres activités manufacturières n.c.a. )

Compare CIERGERIE CONSTANT DESFOSSES with other companies in the same sector:

Voir toutes les statistiques du secteur Autres activités manufacturières n.c.a.

Frequently asked questions about CIERGERIE CONSTANT DESFOSSES

What is the revenue of CIERGERIE CONSTANT DESFOSSES ?

The revenue of CIERGERIE CONSTANT DESFOSSES in 2024 is 12.6 M€.

Is CIERGERIE CONSTANT DESFOSSES profitable?

Yes, CIERGERIE CONSTANT DESFOSSES generated a net profit of 1.9 M€ in 2024.

Where is the headquarters of CIERGERIE CONSTANT DESFOSSES ?

The headquarters of CIERGERIE CONSTANT DESFOSSES is located in CARQUEFOU (44470), in the department Loire-Atlantique.

Where to find the tax return of CIERGERIE CONSTANT DESFOSSES ?

The tax return of CIERGERIE CONSTANT DESFOSSES 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 CIERGERIE CONSTANT DESFOSSES operate?

CIERGERIE CONSTANT DESFOSSES operates in the sector Autres activités manufacturières n.c.a. (NAF code 32.99Z). See the 'Sector positioning' section above to compare the company with its competitors.