CIRA INDUSTRIES : revenue, balance sheet and financial ratios

CIRA INDUSTRIES is a French company founded 9 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in SAINT-JEAN-BONNEFONDS (42650), this company of category PME shows in 2022 a revenue of 130 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 - CIRA INDUSTRIES (SIREN 823817614)
Indicator 2022 2021 2020 2019 2018 2017
Revenue 130 400 € 130 400 € 130 400 € 130 400 € 136 400 € 170 766 €
Net income 207 187 € 204 491 € 178 292 € 178 404 € 172 767 € -121 261 €
EBITDA -36 448 € -3 890 € -4 102 € -3 307 € -6 885 € -128 273 €
Net margin 158.9% 156.8% 136.7% 136.8% 126.7% -71.0%

Revenue and income statement

In 2022, CIRA INDUSTRIES achieves revenue of 130 k€. Revenue is declining over the period 2017-2022 (CAGR: -5.3%). Slight decline of 0% vs 2021. After deducting consumption (0 €), gross margin stands at 130 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 -36 k€, representing -28.0% of revenue. Warning negative scissor effect: despite revenue change (+0%), EBITDA varies by -837%, reducing margin by 25.0 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 207 k€, i.e. 158.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

130 400 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

130 400 €

EBITDA (2022) ?
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

-36 448 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-36 425 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

207 187 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-28.0%

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Chart evolution

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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 413%. 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 19%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 6.8 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 163.3% 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 (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

413.283%

Financial autonomy (2022) ?
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

19.395%

Cash flow / Revenue (2022) ?
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

163.254%

Repayment capacity (2022) ?
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

6.811

Solvency indicators evolution
CIRA INDUSTRIES

Sector positioning

Debt ratio
413.28 2022
2020
2021
2022
Q1: 0.0
Med: 5.47
Q3: 56.05
Average

In 2022, the debt ratio of CIRA INDUSTRIES (413.28) 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
19.39% 2022
2020
2021
2022
Q1: 6.67%
Med: 40.68%
Q3: 75.55%
Average -17 pts over 3 years

In 2022, the financial autonomy of CIRA INDUSTRIES (19.4%) 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
6.81 years 2022
2020
2021
2022
Q1: 0.0 years
Med: 0.0 years
Q3: 1.03 years
Average

In 2022, the repayment capacity of CIRA INDUSTRIES (6.81) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 1090.18. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2022) ?
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

1090.18

Interest coverage (2022) ?
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

-54.316

Liquidity indicators evolution
CIRA INDUSTRIES

Sector positioning

Liquidity ratio
1090.18 2022
2020
2021
2022
Q1: 135.97
Med: 284.06
Q3: 751.68
Excellent

In 2022, the liquidity ratio of CIRA INDUSTRIES (1090.18) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
-54.32x 2022
2020
2021
2022
Q1: 0.0x
Med: 0.0x
Q3: 0.31x
Average

In 2022, the interest coverage of CIRA INDUSTRIES (-54.3x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 14 days. Favorable situation: supplier credit is longer than customer credit by 14 days. WCR is negative (-77 days): operations structurally generate cash. Notable WCR improvement over the period (-176%), freeing up cash.

Operating WCR (2022) ?
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

-27 821 €

Customer credit (2022) ?
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

0 j

Supplier credit (2022) ?
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

14 j

Inventory turnover (2022) ?
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 (2022) ?
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

-77 j

WCR and payment terms evolution
CIRA INDUSTRIES

Positioning of CIRA INDUSTRIES in its sector

Comparison with sector Conseil pour les affaires et autres conseils de gestion

Valuation estimate

Based on 88 transactions of similar company sales in 2022, the value of CIRA INDUSTRIES is estimated at 684 579 € (range 230 626€ - 1 434 004€). The price/revenue ratio is 0.33x (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 2022
88 tx
230k€ 684k€ 1434k€
684 579 € Range: 230 626€ - 1 434 004€
NAF 5 année 2022

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
130 400 € × 0.33x
Estimation 42 820 €
24 434€ - 95 799€
Net Income Multiple 20%
207 187 € × 8.0x
Estimation 1 647 217 €
539 915€ - 3 441 313€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 88 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 (Conseil pour les affaires et autres conseils de gestion)

Compare CIRA INDUSTRIES with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion

Frequently asked questions about CIRA INDUSTRIES

What is the revenue of CIRA INDUSTRIES ?

The revenue of CIRA INDUSTRIES in 2022 is 130 k€.

Is CIRA INDUSTRIES profitable?

Yes, CIRA INDUSTRIES generated a net profit of 207 k€ in 2022.

Where is the headquarters of CIRA INDUSTRIES ?

The headquarters of CIRA INDUSTRIES is located in SAINT-JEAN-BONNEFONDS (42650), in the department Loire.

Where to find the tax return of CIRA INDUSTRIES ?

The tax return of CIRA INDUSTRIES 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 CIRA INDUSTRIES operate?

CIRA INDUSTRIES operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.