SIREN : 820053965
CLEF is a French company founded 10 years ago, specialized in the sector Activités des sociétés holding. Based in PLOUNEVEZEL (29270), this company of category PME shows in 2023 a revenue of 214 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 |
|---|---|---|
| Revenue | 214 132 € | 187 758 € |
| Net income | 104 706 € | 68 298 € |
| EBITDA | 52 820 € | 50 751 € |
| Net margin | 48.9% | 36.4% |
In 2023, CLEF achieves revenue of 214 k€. Vs 2022, growth of +14% (188 k€ -> 214 k€). After deducting consumption (0 €), gross margin stands at 214 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 53 k€, representing 24.7% of revenue. Warning negative scissor effect: despite revenue change (+14%), EBITDA varies by +4%, reducing margin by 2.4 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 105 k€, i.e. 48.9% of revenue. This profit can be retained or distributed to shareholders.
214 132 €
214 132 €
52 820 €
44 727 €
104 706 €
24.7%
The debt ratio (= Financial debt / Equity x 100) stands at 185%. 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 30%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.3 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 52.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
184.71%
30.023%
52.69%
4.311
94.2%
In 2023, the debt ratio of CLEF (184.71) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2023, the financial autonomy of CLEF (30.0%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2023, the repayment capacity of CLEF (4.31) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 226.69. 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 3.8x. Financial charges are adequately covered by operations.
226.686
3.802
In 2023, the liquidity ratio of CLEF (226.69) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.
In 2023, the interest coverage of CLEF (3.8x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 138 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 1761 days. Excellent situation: suppliers finance 1623 days of the operating cycle (retail model). Overall, WCR represents 223 days of revenue, i.e. 132 k€ to permanently finance.
132 404 €
138 j
1761 j
0 j
223 j
Based on 63 transactions of similar company sales
in 2023,
the value of CLEF is estimated at
331 456 €
(range 91 120€ - 541 078€).
With an EBITDA of 52 820€, the sector multiple of 4.6x 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.
Medium reliability: estimate to be confirmed with in-depth analysis.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 63 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 CLEF with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des sociétés holding
The revenue of CLEF in 2023 is 214 k€.
Yes, CLEF generated a net profit of 105 k€ in 2023.
The headquarters of CLEF is located in PLOUNEVEZEL (29270), in the department Finistere.
The tax return of CLEF 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).
CLEF operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.