CONDIAL'S CONDITIONNEMENT ALIMENTAIR SCE : revenue, balance sheet and financial ratios

CONDIAL'S CONDITIONNEMENT ALIMENTAIR SCE is a French company founded 32 years ago, specialized in the sector Activités de conditionnement. Based in RENAGE (38140), this company of category ETI shows in 2024 a revenue of 906 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - CONDIAL'S CONDITIONNEMENT ALIMENTAIR SCE (SIREN 392142121)
Indicator 2024 2023 2022 2019 2018 2017 2016
Revenue 905 835 € 563 851 € 543 897 € N/C 898 585 € 1 059 104 € 1 486 833 €
Net income 154 560 € 23 834 € 177 244 € 31 278 € 25 026 € 5 765 € 66 458 €
EBITDA 191 766 € 25 682 € 250 570 € N/C 65 822 € 45 408 € 116 428 €
Net margin 17.1% 4.2% 32.6% N/C 2.8% 0.5% 4.5%

Revenue and income statement

In 2024, CONDIAL'S CONDITIONNEMENT ALIMENTAIR SCE achieves revenue of 906 k€. Revenue is declining over the period 2016-2024 (CAGR: -6.0%). Vs 2023, growth of +61% (564 k€ -> 906 k€). After deducting consumption (123 k€), gross margin stands at 783 k€, i.e. a rate of 86%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 192 k€, representing 21.2% of revenue. Positive scissor effect: EBITDA margin improves by +16.6 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 155 k€, i.e. 17.1% 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

905 835 €

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

782 904 €

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

191 766 €

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

189 626 €

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

154 560 €

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

21.2%

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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 6%. 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 81%. 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 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 17.6% 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

6.493%

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

81.183%

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

17.614%

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

0.273

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

5.5%

Solvency indicators evolution
CONDIAL'S CONDITIONNEMENT ALIMENTAIR SCE

Sector positioning

Debt ratio
6.49 2024
2022
2023
2024
Q1: 0.0
Med: 15.98
Q3: 81.99
Good +10 pts over 3 years

In 2024, the debt ratio of CONDIAL'S CONDITIONNEMENT... (6.49) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
81.18% 2024
2022
2023
2024
Q1: 12.58%
Med: 32.91%
Q3: 57.03%
Excellent

In 2024, the financial autonomy of CONDIAL'S CONDITIONNEMENT... (81.2%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.27 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.95 years
Average +28 pts over 3 years

In 2024, the repayment capacity of CONDIAL'S CONDITIONNEMENT... (0.27) 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 707.01. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

707.009

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

0.0

Liquidity indicators evolution
CONDIAL'S CONDITIONNEMENT ALIMENTAIR SCE

Sector positioning

Liquidity ratio
707.01 2024
2022
2023
2024
Q1: 121.0
Med: 186.75
Q3: 316.6
Excellent

In 2024, the liquidity ratio of CONDIAL'S CONDITIONNEMENT... (707.01) 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
0.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.44x
Q3: 6.5x
Average

In 2024, the interest coverage of CONDIAL'S CONDITIONNEMENT... (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 56 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 46 days. The company must finance 10 days of gap between collections and payments. Inventory turnover is 20 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 270 days of revenue, i.e. 679 k€ to permanently finance. Over 2016-2024, WCR increased by +558%, 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

678 670 €

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

56 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

46 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

20 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
CONDIAL'S CONDITIONNEMENT ALIMENTAIR SCE

Positioning of CONDIAL'S CONDITIONNEMENT ALIMENTAIR SCE in its sector

Comparison with sector Activités de conditionnement

Valuation estimate

Based on 158 transactions of similar company sales (all years), the value of CONDIAL'S CONDITIONNEMENT ALIMENTAIR SCE is estimated at 517 802 € (range 181 190€ - 1 185 452€). With an EBITDA of 191 766€, the sector multiple of 3.3x is applied. The price/revenue ratio is 0.36x (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 2024
158 transactions
181k€ 517k€ 1185k€
517 802 € Range: 181 190€ - 1 185 452€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
191 766 € × 3.3x
Estimation 639 486 €
206 926€ - 1 516 869€
Revenue Multiple 30%
905 835 € × 0.36x
Estimation 322 831 €
168 741€ - 604 983€
Net Income Multiple 20%
154 560 € × 3.3x
Estimation 506 051 €
135 523€ - 1 227 612€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 158 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 (Activités de conditionnement)

Compare CONDIAL'S CONDITIONNEMENT ALIMENTAIR SCE with other companies in the same sector:

Voir toutes les statistiques du secteur Activités de conditionnement

Frequently asked questions about CONDIAL'S CONDITIONNEMENT ALIMENTAIR SCE

What is the revenue of CONDIAL'S CONDITIONNEMENT ALIMENTAIR SCE ?

The revenue of CONDIAL'S CONDITIONNEMENT ALIMENTAIR SCE in 2024 is 906 k€.

Is CONDIAL'S CONDITIONNEMENT ALIMENTAIR SCE profitable?

Yes, CONDIAL'S CONDITIONNEMENT ALIMENTAIR SCE generated a net profit of 155 k€ in 2024.

Where is the headquarters of CONDIAL'S CONDITIONNEMENT ALIMENTAIR SCE ?

The headquarters of CONDIAL'S CONDITIONNEMENT ALIMENTAIR SCE is located in RENAGE (38140), in the department Isere.

Where to find the tax return of CONDIAL'S CONDITIONNEMENT ALIMENTAIR SCE ?

The tax return of CONDIAL'S CONDITIONNEMENT ALIMENTAIR SCE 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 CONDIAL'S CONDITIONNEMENT ALIMENTAIR SCE operate?

CONDIAL'S CONDITIONNEMENT ALIMENTAIR SCE operates in the sector Activités de conditionnement (NAF code 82.92Z). See the 'Sector positioning' section above to compare the company with its competitors.