CLAUSTRE INVESTISSEMENTS : revenue, balance sheet and financial ratios

CLAUSTRE INVESTISSEMENTS is a French company founded 13 years ago, specialized in the sector Activités des sièges sociaux. Based in SAINT-FERREOL-DES-COTES (63600), this company of category PME shows in 2024 a revenue of 196 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 - CLAUSTRE INVESTISSEMENTS (SIREN 790065940)
Indicator 2024 2023 2022 2021
Revenue 195 500 € 170 380 € 98 947 € 91 243 €
Net income 665 555 € 6 709 807 € 685 746 € 681 171 €
EBITDA -19 597 € -38 119 € 1 964 € -9 333 €
Net margin 340.4% 3938.1% 693.0% 746.5%

Revenue and income statement

In 2024, CLAUSTRE INVESTISSEMENTS achieves revenue of 196 k€. Over the period 2021-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +28.9%. Vs 2023, growth of +15% (170 k€ -> 196 k€). After deducting consumption (581 €), gross margin stands at 195 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 -20 k€, representing -10.0% of revenue. Positive scissor effect: EBITDA margin improves by +12.3 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 666 k€, i.e. 340.4% 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

195 500 €

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

194 919 €

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

-19 597 €

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

-22 874 €

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

665 555 €

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

-10.0%

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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 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 99%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 362.8% 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

0.044%

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

99.006%

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

362.752%

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

0.004

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

22.3%

Solvency indicators evolution
CLAUSTRE INVESTISSEMENTS

Sector positioning

Debt ratio
0.04 2024
2022
2023
2024
Q1: 0.06
Med: 14.64
Q3: 89.5
Excellent

In 2024, the debt ratio of CLAUSTRE INVESTISSEMENTS (0.04) 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
99.01% 2024
2022
2023
2024
Q1: 11.6%
Med: 51.97%
Q3: 85.23%
Excellent

In 2024, the financial autonomy of CLAUSTRE INVESTISSEMENTS (99.0%) 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
2022
2023
2024
Q1: 0.0 years
Med: 0.21 years
Q3: 3.74 years
Good

In 2024, the repayment capacity of CLAUSTRE INVESTISSEMENTS (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 9502.20. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

9502.198

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

-288.269

Liquidity indicators evolution
CLAUSTRE INVESTISSEMENTS

Sector positioning

Liquidity ratio
9502.2 2024
2022
2023
2024
Q1: 116.82
Med: 458.52
Q3: 2178.3
Excellent

In 2024, the liquidity ratio of CLAUSTRE INVESTISSEMENTS (9502.20) 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
-288.27x 2024
2022
2023
2024
Q1: -45.38x
Med: 0.0x
Q3: 2.89x
Average -50 pts over 3 years

In 2024, the interest coverage of CLAUSTRE INVESTISSEMENTS (-288.3x) 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: 356 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 68 days. The gap of 288 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 831 days of revenue, i.e. 451 k€ to permanently finance. Over 2021-2024, WCR increased by +181%, 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

451 099 €

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

356 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

68 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

0 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

831 j

WCR and payment terms evolution
CLAUSTRE INVESTISSEMENTS

Positioning of CLAUSTRE INVESTISSEMENTS in its sector

Comparison with sector Activités des sièges sociaux

Valuation estimate

Based on 103 transactions of similar company sales in 2024, the value of CLAUSTRE INVESTISSEMENTS is estimated at 2 575 511 € (range 890 239€ - 6 905 234€). The price/revenue ratio is 0.38x (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
103 transactions
890k€ 2575k€ 6905k€
2 575 511 € Range: 890 239€ - 6 905 234€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
195 500 € × 0.38x
Estimation 73 824 €
35 187€ - 149 100€
Net Income Multiple 20%
665 555 € × 9.5x
Estimation 6 328 043 €
2 172 818€ - 17 039 438€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 103 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 (Activités des sièges sociaux)

Compare CLAUSTRE INVESTISSEMENTS with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sièges sociaux

Frequently asked questions about CLAUSTRE INVESTISSEMENTS

What is the revenue of CLAUSTRE INVESTISSEMENTS ?

The revenue of CLAUSTRE INVESTISSEMENTS in 2024 is 196 k€.

Is CLAUSTRE INVESTISSEMENTS profitable?

Yes, CLAUSTRE INVESTISSEMENTS generated a net profit of 666 k€ in 2024.

Where is the headquarters of CLAUSTRE INVESTISSEMENTS ?

The headquarters of CLAUSTRE INVESTISSEMENTS is located in SAINT-FERREOL-DES-COTES (63600), in the department Puy-de-Dome.

Where to find the tax return of CLAUSTRE INVESTISSEMENTS ?

The tax return of CLAUSTRE INVESTISSEMENTS 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 CLAUSTRE INVESTISSEMENTS operate?

CLAUSTRE INVESTISSEMENTS operates in the sector Activités des sièges sociaux (NAF code 70.10Z). See the 'Sector positioning' section above to compare the company with its competitors.