SIREN : 510367956
CLEMA is a French company founded 17 years ago, specialized in the sector Hypermarchés. Based in CHATEAUBRIANT (44110), this company of category PME shows in 2024 a revenue of 33.9 M€. 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 | 2024 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 33 921 644 € | 20 922 430 € | 35 883 755 € | 35 824 358 € | 33 544 247 € | 33 939 318 € | 31 938 736 € | 33 962 819 € | 33 673 720 € |
| Net income | -845 258 € | -10 368 € | 128 082 € | 314 183 € | 321 000 € | 285 624 € | 809 301 € | 953 963 € | 890 718 € |
| EBITDA | 372 223 € | 185 282 € | 781 357 € | 1 322 185 € | 1 608 521 € | 1 530 413 € | 652 228 € | 676 063 € | 784 951 € |
| Net margin | -2.5% | -0.0% | 0.4% | 0.9% | 1.0% | 0.8% | 2.5% | 2.8% | 2.6% |
In 2024, CLEMA achieves revenue of 33.9 M€. Revenue is growing positively over 9 years (CAGR: +0.1%). Vs 2024, growth of +62% (20.9 M€ -> 33.9 M€). After deducting consumption (27.4 M€), gross margin stands at 6.5 M€, i.e. a rate of 19%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 372 k€, representing 1.1% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -845 k€ (-2.5% of revenue), which will impact equity.
33 921 644 €
6 531 391 €
372 223 €
-757 367 €
-845 258 €
1.1%
The debt ratio (= Financial debt / Equity x 100) stands at 71%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 48%. 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 24.6 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
71.108%
47.978%
0.844%
24.592
54.3%
In 2024, the debt ratio of CLEMA (71.11) 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 2024, the financial autonomy of CLEMA (48.0%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.
In 2024, the repayment capacity of CLEMA (24.59) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.
The liquidity ratio (= Current assets / Current liabilities) stands at 93.31. 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 52.6x. Operating income very largely covers interest expenses: high safety margin.
93.307
52.582
In 2024, the liquidity ratio of CLEMA (93.31) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
In 2024, the interest coverage of CLEMA (52.6x) 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: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 30 days. Favorable situation: supplier credit is longer than customer credit by 29 days. Inventory turnover is 26 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 22 days of revenue, i.e. 2.1 M€ to permanently finance.
2 051 242 €
1 j
30 j
26 j
22 j
Based on 551 transactions of similar company sales in 2024, the value of CLEMA is estimated at 4 024 586 € (range 1 973 505€ - 7 714 116€). With an EBITDA of 372 223€, the sector multiple of 4.7x is applied. The price/revenue ratio is 0.23x (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.
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This estimate is based on the analysis of 551 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 CLEMA with other companies in the same sector:
The revenue of CLEMA in 2024 is 33.9 M€.
CLEMA recorded a net loss in 2024.
The headquarters of CLEMA is located in CHATEAUBRIANT (44110), in the department Loire-Atlantique.
The tax return of CLEMA 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).
CLEMA operates in the sector Hypermarchés (NAF code 47.11F). See the 'Sector positioning' section above to compare the company with its competitors.