SIREN : 820361632
CML is a French company founded 10 years ago, specialized in the sector Débits de boissons. Based in TARARE (69170), this company of category PME shows in 2021 a revenue of 56 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 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|
| Revenue | 56 319 € | 38 499 € | 66 142 € | 66 003 € | 68 671 € | 49 407 € |
| Net income | 34 796 € | -3 039 € | 4 242 € | 9 294 € | 21 628 € | 20 715 € |
| EBITDA | 34 486 € | 1 587 € | 8 732 € | 13 305 € | 26 728 € | 25 593 € |
| Net margin | 61.8% | -7.9% | 6.4% | 14.1% | 31.5% | 41.9% |
In 2021, CML achieves revenue of 56 k€. Revenue is growing positively over 6 years (CAGR: +2.7%). Vs 2020, growth of +46% (38 k€ -> 56 k€). After deducting consumption (16 k€), gross margin stands at 40 k€, i.e. a rate of 71%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 34 k€, representing 61.2% of revenue. Positive scissor effect: EBITDA margin improves by +57.1 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 35 k€, i.e. 61.8% of revenue. This profit can be retained or distributed to shareholders.
56 319 €
40 150 €
34 486 €
35 020 €
34 796 €
39.6%
The debt ratio (= Financial debt / Equity x 100) stands at 12%. 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 10%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 66.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
12.467%
10.386%
66.37%
0.315
44.3%
In 2021, the debt ratio of CML (12.47) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2021, the financial autonomy of CML (10.4%) 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 2021, the repayment capacity of CML (0.32) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 806.18. 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 1.1x. Coverage is limited: any activity downturn would jeopardize interest payments.
806.183
1.096
In 2021, the liquidity ratio of CML (806.18) 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 CML (1.1x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 10 days. Favorable situation: supplier credit is longer than customer credit by 10 days. Inventory turnover is 7 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-36 days): operations structurally generate cash. Notable WCR improvement over the period (-78%), freeing up cash.
-5 585 €
0 j
10 j
7 j
-36 j
Based on 72 transactions of similar company sales
in 2021,
the value of CML is estimated at
159 581 €
(range 84 585€ - 325 995€).
With an EBITDA of 34 486€, the sector multiple of 5.0x is applied.
The price/revenue ratio is 1.23x
(premium 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 72 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 CML with other companies in the same sector:
The revenue of CML in 2021 is 56 k€.
Yes, CML generated a net profit of 35 k€ in 2021.
The headquarters of CML is located in TARARE (69170), in the department Rhone.
The tax return of CML 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).
CML operates in the sector Débits de boissons (NAF code 56.30Z). See the 'Sector positioning' section above to compare the company with its competitors.