COMPAGNIE FONCIERE ET IMMOBILIERE DE CITEAUX : revenue, balance sheet and financial ratios

COMPAGNIE FONCIERE ET IMMOBILIERE DE CITEAUX is a French company founded 71 years ago, specialized in the sector Gestion de fonds. Based in NUITS-SAINT-GEORGES (21700), this company of category ETI shows in 2024 a revenue of 482 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - COMPAGNIE FONCIERE ET IMMOBILIERE DE CITEAUX (SIREN 015551450)
Indicator 2024 2023 2022 2021 2020 2018 2017 2016
Revenue 481 688 € 398 055 € 252 375 € 308 685 € 441 456 € 308 442 € 305 629 € 210 124 €
Net income -19 506 € -47 247 € 109 888 € 1 153 606 € 411 702 € 194 519 € 232 437 € 96 207 €
EBITDA 450 624 € 371 786 € 215 396 € 88 841 € 400 117 € 264 125 € 195 550 € 115 962 €
Net margin -4.0% -11.9% 43.5% 373.7% 93.3% 63.1% 76.1% 45.8%

Revenue and income statement

In 2024, COMPAGNIE FONCIERE ET IMMOBILIERE DE CITEAUX achieves revenue of 482 k€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +10.9%. Vs 2023, growth of +21% (398 k€ -> 482 k€). After deducting consumption (0 €), gross margin stands at 482 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 451 k€, representing 93.6% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -20 k€ (-4.0% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

481 688 €

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

481 688 €

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

450 624 €

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

456 042 €

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

-19 506 €

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

93.6%

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Chart evolution

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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 36%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 73%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

35.655%

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

73.085%

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

-3.484%

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

-686.219

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

58.4%

Solvency indicators evolution
COMPAGNIE FONCIERE ET IMMOBILIERE DE CITEAUX

Sector positioning

Debt ratio
35.66 2024
2022
2023
2024
Q1: 0.0
Med: 8.29
Q3: 92.98
Average +33 pts over 3 years

In 2024, the debt ratio of COMPAGNIE FONCIERE ET IMM... (35.66) 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
73.08% 2024
2022
2023
2024
Q1: 4.66%
Med: 48.47%
Q3: 87.35%
Good

In 2024, the financial autonomy of COMPAGNIE FONCIERE ET IMM... (73.1%) 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
-686.22 years 2024
2022
2023
2024
Q1: -0.01 years
Med: 0.0 years
Q3: 3.01 years
Excellent -26 pts over 3 years

In 2024, the repayment capacity of COMPAGNIE FONCIERE ET IMM... (-686.22) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 136.48. 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 105.5x. 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

136.476

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

105.531

Liquidity indicators evolution
COMPAGNIE FONCIERE ET IMMOBILIERE DE CITEAUX

Sector positioning

Liquidity ratio
136.48 2024
2022
2023
2024
Q1: 100.72
Med: 472.35
Q3: 3121.45
Average

In 2024, the liquidity ratio of COMPAGNIE FONCIERE ET IMM... (136.48) 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.

Interest coverage
105.53x 2024
2022
2023
2024
Q1: -71.24x
Med: 0.0x
Q3: 0.0x
Excellent

In 2024, the interest coverage of COMPAGNIE FONCIERE ET IMM... (105.5x) 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: 298 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 2593 days. Excellent situation: suppliers finance 2295 days of the operating cycle (retail model). Overall, WCR represents 270 days of revenue, i.e. 361 k€ to permanently finance. Over 2016-2024, WCR increased by +148%, 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

361 016 €

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

298 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

2593 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

270 j

WCR and payment terms evolution
COMPAGNIE FONCIERE ET IMMOBILIERE DE CITEAUX

Positioning of COMPAGNIE FONCIERE ET IMMOBILIERE DE CITEAUX in its sector

Comparison with sector Gestion de fonds

Valuation estimate

Based on 62 transactions of similar company sales in 2024, the value of COMPAGNIE FONCIERE ET IMMOBILIERE DE CITEAUX is estimated at 1 406 222 € (range 448 712€ - 3 194 961€). With an EBITDA of 450 624€, the sector multiple of 4.8x is applied. The price/revenue ratio is 0.30x (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.

Estimated enterprise value 2024
62 tx
448k€ 1406k€ 3194k€
1 406 222 € Range: 448 712€ - 3 194 961€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
450 624 € × 4.8x
Estimation 2 161 976 €
672 417€ - 4 866 968€
Revenue Multiple 30%
481 688 € × 0.30x
Estimation 146 633 €
75 871€ - 408 283€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 62 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 (Gestion de fonds)

Compare COMPAGNIE FONCIERE ET IMMOBILIERE DE CITEAUX with other companies in the same sector:

Voir toutes les statistiques du secteur Gestion de fonds

Frequently asked questions about COMPAGNIE FONCIERE ET IMMOBILIERE DE CITEAUX

What is the revenue of COMPAGNIE FONCIERE ET IMMOBILIERE DE CITEAUX ?

The revenue of COMPAGNIE FONCIERE ET IMMOBILIERE DE CITEAUX in 2024 is 482 k€.

Is COMPAGNIE FONCIERE ET IMMOBILIERE DE CITEAUX profitable?

COMPAGNIE FONCIERE ET IMMOBILIERE DE CITEAUX recorded a net loss in 2024.

Where is the headquarters of COMPAGNIE FONCIERE ET IMMOBILIERE DE CITEAUX ?

The headquarters of COMPAGNIE FONCIERE ET IMMOBILIERE DE CITEAUX is located in NUITS-SAINT-GEORGES (21700), in the department Cote-d'Or.

Where to find the tax return of COMPAGNIE FONCIERE ET IMMOBILIERE DE CITEAUX ?

The tax return of COMPAGNIE FONCIERE ET IMMOBILIERE DE CITEAUX 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 COMPAGNIE FONCIERE ET IMMOBILIERE DE CITEAUX operate?

COMPAGNIE FONCIERE ET IMMOBILIERE DE CITEAUX operates in the sector Gestion de fonds (NAF code 66.30Z). See the 'Sector positioning' section above to compare the company with its competitors.