SIREN : 385550058
CLEMENT is a French company founded 71 years ago, specialized in the sector Activités des sièges sociaux. Based in GAP (05000), this company of category PME shows in 2021 a revenue of 44 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-04-25
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|
| Revenue | 43 883 € | 45 894 € | 43 144 € | 44 597 € | 60 210 € | 147 308 € |
| Net income | 54 127 € | 173 227 € | 7 577 € | -11 976 € | 40 063 € | 483 585 € |
| EBITDA | 5 566 € | -21 282 € | -38 579 € | -16 159 € | 2 536 € | -64 906 € |
| Net margin | 123.3% | 377.5% | 17.6% | -26.9% | 66.5% | 328.3% |
In 2021, CLEMENT achieves revenue of 44 k€. Revenue is declining over the period 2016-2021 (CAGR: -21.5%). Slight decline of -4% vs 2020. After deducting consumption (0 €), gross margin stands at 44 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 6 k€, representing 12.7% of revenue. Positive scissor effect: EBITDA margin improves by +59.1 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 54 k€, i.e. 123.3% of revenue. This profit can be retained or distributed to shareholders.
43 883 €
43 883 €
5 566 €
3 526 €
54 127 €
12.7%
The debt ratio (= Financial debt / Equity x 100) stands at 1%. 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 1.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 42.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
0.573%
99.147%
42.365%
1.164
In 2021, the debt ratio of CLEMENT (0.57) 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.
In 2021, the financial autonomy of CLEMENT (99.2%) 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.
In 2021, the repayment capacity of CLEMENT (1.16) 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 34991.64. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
34991.64
0.0
In 2021, the liquidity ratio of CLEMENT (34991.64) 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.
In 2021, the interest coverage of CLEMENT (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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 7 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 129 days. Excellent situation: suppliers finance 122 days of the operating cycle (retail model). Overall, WCR represents 1838 days of revenue, i.e. 224 k€ to permanently finance. Notable WCR improvement over the period (-44%), freeing up cash.
224 088 €
7 j
129 j
0 j
1838 j
Based on 65 transactions of similar company sales
in 2021,
the value of CLEMENT is estimated at
74 946 €
(range 35 261€ - 153 221€).
With an EBITDA of 5 566€, the sector multiple of 4.6x is applied.
The price/revenue ratio is 0.46x
(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 65 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 CLEMENT with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des sièges sociaux
The revenue of CLEMENT in 2021 is 44 k€.
Yes, CLEMENT generated a net profit of 54 k€ in 2021.
The headquarters of CLEMENT is located in GAP (05000), in the department Hautes-Alpes.
The tax return of CLEMENT 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).
CLEMENT 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.