CONCEPTION CLIMATISATION & REFRIGERATION : revenue, balance sheet and financial ratios

CONCEPTION CLIMATISATION & REFRIGERATION is a French company founded 24 years ago, specialized in the sector Réparation de machines et équipements mécaniques. Based in LES ABYMES (97139), this company of category PME shows in 2023 a revenue of 54 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

Financial history - CONCEPTION CLIMATISATION & REFRIGERATION (SIREN 439978768)
Indicator 2023 2022 2021
Revenue 53 908 € 860 484 € 550 832 €
Net income -519 816 € 64 761 € 314 052 €
EBITDA -532 487 € 71 004 € 331 732 €
Net margin -964.3% 7.5% 57.0%

Revenue and income statement

In 2023, CONCEPTION CLIMATISATION & REFRIGERATION achieves revenue of 54 k€. Revenue is declining over the period 2021-2023 (CAGR: -68.7%). Significant drop of -94% vs 2022. After deducting consumption (200 k€), gross margin stands at -146 k€, i.e. a rate of -271%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -532 k€, representing -987.8% of revenue. Warning negative scissor effect: despite revenue change (-94%), EBITDA varies by -850%, reducing margin by 996.0 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -520 k€ (-964.3% of revenue), which will impact equity.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

53 908 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

-146 134 €

EBITDA (2023) ?
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

-532 487 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-519 816 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-519 816 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-987.8%

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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 511%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 6%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

510.991%

Financial autonomy (2023) ?
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

6.302%

Cash flow / Revenue (2023) ?
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

-936.397%

Repayment capacity (2023) ?
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

-0.286

Solvency indicators evolution
CONCEPTION CLIMATISATION & REFRIGERATION

Sector positioning

Debt ratio
510.99 2023
2021
2022
2023
Q1: 2.93
Med: 19.64
Q3: 60.67
Watch +23 pts over 3 years

In 2023, the debt ratio of CONCEPTION CLIMATISATION ... (510.99) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
6.3% 2023
2021
2022
2023
Q1: 21.66%
Med: 42.7%
Q3: 61.08%
Average -35 pts over 3 years

In 2023, the financial autonomy of CONCEPTION CLIMATISATION ... (6.3%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
-0.29 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.41 years
Q3: 1.77 years
Excellent -26 pts over 3 years

In 2023, the repayment capacity of CONCEPTION CLIMATISATION ... (-0.29) 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.

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: 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. WCR is negative (-1720 days): operations structurally generate cash. Notable WCR improvement over the period (-387%), freeing up cash.

Operating WCR (2023) ?
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

-257 603 €

Customer credit (2023) ?
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

0 j

Supplier credit (2023) ?
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

10 j

Inventory turnover (2023) ?
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 (2023) ?
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

-1720 j

WCR and payment terms evolution
CONCEPTION CLIMATISATION & REFRIGERATION

Positioning of CONCEPTION CLIMATISATION & REFRIGERATION in its sector

Comparison with sector Réparation de machines et équipements mécaniques

Valuation estimate

Based on 104 transactions of similar company sales (all years), the value of CONCEPTION CLIMATISATION & REFRIGERATION is estimated at 14 496 € (range 7 729€ - 36 816€). The price/revenue ratio is 0.27x (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.

Estimated enterprise value 2023
104 transactions
7k€ 14k€ 36k€
14 496 € Range: 7 729€ - 36 816€
NAF 5 all-time

Valuation method used

Revenue Multiple
53 908 € × 0.27x = 14 496 €
Range: 7 730€ - 36 817€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 104 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 (Réparation de machines et équipements mécaniques)

Compare CONCEPTION CLIMATISATION & REFRIGERATION with other companies in the same sector:

Voir toutes les statistiques du secteur Réparation de machines et équipements mécaniques

Frequently asked questions about CONCEPTION CLIMATISATION & REFRIGERATION

What is the revenue of CONCEPTION CLIMATISATION & REFRIGERATION ?

The revenue of CONCEPTION CLIMATISATION & REFRIGERATION in 2023 is 54 k€.

Is CONCEPTION CLIMATISATION & REFRIGERATION profitable?

CONCEPTION CLIMATISATION & REFRIGERATION recorded a net loss in 2023.

Where is the headquarters of CONCEPTION CLIMATISATION & REFRIGERATION ?

The headquarters of CONCEPTION CLIMATISATION & REFRIGERATION is located in LES ABYMES (97139), in the department Guadeloupe.

Where to find the tax return of CONCEPTION CLIMATISATION & REFRIGERATION ?

The tax return of CONCEPTION CLIMATISATION & REFRIGERATION 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 CONCEPTION CLIMATISATION & REFRIGERATION operate?

CONCEPTION CLIMATISATION & REFRIGERATION operates in the sector Réparation de machines et équipements mécaniques (NAF code 33.12Z). See the 'Sector positioning' section above to compare the company with its competitors.