SIREN : 523701720
CONCEPTUAL is a French company founded 15 years ago, specialized in the sector Commerce de détail de meubles. Based in VITRE (35500), this company of category PME shows in 2024 a revenue of 2.7 M€. 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 | 2024 | 2023 | 2021 | 2020 | 2019 | 2018 | 2016 |
|---|---|---|---|---|---|---|---|
| Revenue | 2 735 611 € | 1 448 835 € | 2 010 528 € | 1 718 517 € | 1 959 829 € | 2 185 206 € | 1 582 122 € |
| Net income | 180 321 € | -21 542 € | 121 748 € | 91 639 € | 37 916 € | 76 382 € | 94 720 € |
| EBITDA | 237 025 € | 42 364 € | 177 860 € | 172 212 € | 6 086 € | 127 879 € | 110 293 € |
| Net margin | 6.6% | -1.5% | 6.1% | 5.3% | 1.9% | 3.5% | 6.0% |
In 2024, CONCEPTUAL achieves revenue of 2.7 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +7.1%. Vs 2023, growth of +89% (1.4 M€ -> 2.7 M€). After deducting consumption (1.2 M€), gross margin stands at 1.5 M€, i.e. a rate of 55%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 237 k€, representing 8.7% of revenue. Positive scissor effect: EBITDA margin improves by +5.7 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 180 k€, i.e. 6.6% of revenue. This profit can be retained or distributed to shareholders.
2 735 611 €
1 498 385 €
237 025 €
150 412 €
180 321 €
8.7%
The debt ratio (= Financial debt / Equity x 100) stands at 57%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 22%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 8.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
56.536%
22.429%
8.666%
0.648
45.0%
In 2024, the debt ratio of CONCEPTUAL (56.54) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of CONCEPTUAL (22.4%) 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 2024, the repayment capacity of CONCEPTUAL (0.65) 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 105.91. 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 1.5x. Coverage is limited: any activity downturn would jeopardize interest payments.
105.905
1.527
In 2024, the liquidity ratio of CONCEPTUAL (105.91) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
In 2024, the interest coverage of CONCEPTUAL (1.5x) 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: 20 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 32 days. Favorable situation: supplier credit is longer than customer credit by 12 days. Inventory turnover is 11 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 14 days of revenue, i.e. 106 k€ to permanently finance. Over 2016-2024, WCR increased by +384%, requiring additional financing.
106 032 €
20 j
32 j
11 j
14 j
Based on 61 transactions of similar company sales
in 2024,
the value of CONCEPTUAL is estimated at
911 956 €
(range 614 359€ - 1 394 249€).
With an EBITDA of 237 025€, the sector multiple of 4.7x is applied.
The price/revenue ratio is 0.22x
(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 61 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 CONCEPTUAL with other companies in the same sector:
Voir toutes les statistiques du secteur Commerce de détail de meubles
The revenue of CONCEPTUAL in 2024 is 2.7 M€.
Yes, CONCEPTUAL generated a net profit of 180 k€ in 2024.
The headquarters of CONCEPTUAL is located in VITRE (35500), in the department Ille-et-Vilaine.
The tax return of CONCEPTUAL 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).
CONCEPTUAL operates in the sector Commerce de détail de meubles (NAF code 47.59A). See the 'Sector positioning' section above to compare the company with its competitors.