CLEVERENTING : revenue, balance sheet and financial ratios

CLEVERENTING is a French company founded 14 years ago, specialized in the sector Location et location-bail d'autres machines, équipements et biens matériels n.c.a. . Based in SAINT-ETIENNE (42000), this company of category PME shows in 2024 a revenue of 168 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

Financial history - CLEVERENTING (SIREN 533051389)
Indicator 2024 2023 2022 2021 2019 2018 2017 2016
Revenue 168 000 € 150 140 € 132 840 € 128 640 € 220 094 € 234 120 € 254 280 € 282 250 €
Net income 5 313 € 25 218 € 20 611 € 22 249 € 16 264 € 39 040 € 40 854 € 28 930 €
EBITDA 55 387 € 46 766 € 56 228 € 41 580 € 105 162 € 142 806 € 154 791 € 170 092 €
Net margin 3.2% 16.8% 15.5% 17.3% 7.4% 16.7% 16.1% 10.2%

Revenue and income statement

In 2024, CLEVERENTING achieves revenue of 168 k€. Revenue is declining over the period 2016-2024 (CAGR: -6.3%). Vs 2023, growth of +12% (150 k€ -> 168 k€). After deducting consumption (0 €), gross margin stands at 168 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 55 k€, representing 33.0% of 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 5 k€, i.e. 3.2% 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

168 000 €

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

168 000 €

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

55 387 €

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

8 079 €

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

5 313 €

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

33.0%

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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 85%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 45%. 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 4.4 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 31.3% 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 (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

84.667%

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

45.275%

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

31.32%

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

4.403

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

28.2%

Solvency indicators evolution
CLEVERENTING

Sector positioning

Debt ratio
84.67 2024
2022
2023
2024
Q1: -100.0
Med: 0.64
Q3: 140.56
Average -10 pts over 3 years

In 2024, the debt ratio of CLEVERENTING (84.67) 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
45.27% 2024
2022
2023
2024
Q1: 0.16%
Med: 27.61%
Q3: 57.05%
Good +21 pts over 3 years

In 2024, the financial autonomy of CLEVERENTING (45.3%) 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.

Repayment capacity
4.4 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 1.47 years
Q3: 3.37 years
Average +13 pts over 3 years

In 2024, the repayment capacity of CLEVERENTING (4.40) 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 2555.86. 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 6.6x. Operating income very largely covers interest expenses: high safety margin.

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

2555.86

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

6.583

Liquidity indicators evolution
CLEVERENTING

Sector positioning

Liquidity ratio
2555.86 2024
2022
2023
2024
Q1: 5.79
Med: 108.88
Q3: 285.52
Excellent +14 pts over 3 years

In 2024, the liquidity ratio of CLEVERENTING (2555.86) 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
6.58x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.31x
Q3: 3.91x
Excellent +21 pts over 3 years

In 2024, the interest coverage of CLEVERENTING (6.6x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 120 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 17 days. The gap of 103 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 410 days of revenue, i.e. 191 k€ to permanently finance. Over 2016-2024, WCR increased by +80%, 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

191 344 €

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

120 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

17 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

410 j

WCR and payment terms evolution
CLEVERENTING

Positioning of CLEVERENTING in its sector

Comparison with sector Location et location-bail d'autres machines, équipements et biens matériels n.c.a.

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (38 transactions). This range of 88 987€ to 150 902€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
88k€ 97k€ 150k€
97 234 € Range: 88 987€ - 150 902€
NAF 5 all-time

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 38 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 (Location et location-bail d'autres machines, équipements et biens matériels n.c.a. )

Compare CLEVERENTING with other companies in the same sector:

Voir toutes les statistiques du secteur Location et location-bail d'autres machines, équipements et biens matériels n.c.a.

Frequently asked questions about CLEVERENTING

What is the revenue of CLEVERENTING ?

The revenue of CLEVERENTING in 2024 is 168 k€.

Is CLEVERENTING profitable?

Yes, CLEVERENTING generated a net profit of 5 k€ in 2024.

Where is the headquarters of CLEVERENTING ?

The headquarters of CLEVERENTING is located in SAINT-ETIENNE (42000), in the department Loire.

Where to find the tax return of CLEVERENTING ?

The tax return of CLEVERENTING 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 CLEVERENTING operate?

CLEVERENTING operates in the sector Location et location-bail d'autres machines, équipements et biens matériels n.c.a. (NAF code 77.39Z). See the 'Sector positioning' section above to compare the company with its competitors.