COOLING CEILING : revenue, balance sheet and financial ratios

COOLING CEILING is a French company founded 10 years ago, specialized in the sector Fabrication de tubes, tuyaux, profilés creux et accessoires correspondants en acier . Based in GROSSŒUVRE (27220), this company of category PME shows in 2024 a revenue of 2.8 M€. 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 - COOLING CEILING (SIREN 813975471)
Indicator 2024 2023 2022 2020 2019 2016
Revenue 2 792 185 € 2 434 548 € 1 968 206 € 1 478 100 € 1 884 429 € 673 077 €
Net income 157 354 € 119 814 € 38 442 € 47 517 € 165 513 € 42 631 €
EBITDA 247 129 € 147 341 € 64 456 € 72 790 € 249 419 € 56 183 €
Net margin 5.6% 4.9% 2.0% 3.2% 8.8% 6.3%

Revenue and income statement

In 2024, COOLING CEILING achieves revenue of 2.8 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +19.5%. Vs 2023, growth of +15% (2.4 M€ -> 2.8 M€). After deducting consumption (1.0 M€), gross margin stands at 1.8 M€, i.e. a rate of 63%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 247 k€, representing 8.9% of revenue. Positive scissor effect: EBITDA margin improves by +2.8 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 157 k€, i.e. 5.6% 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

2 792 185 €

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

1 762 024 €

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

247 129 €

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

216 759 €

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

157 354 €

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

8.9%

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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 20%. 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 39%. 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 6.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

20.123%

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

38.957%

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

6.789%

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

0.577

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

48.2%

Solvency indicators evolution
COOLING CEILING

Sector positioning

Debt ratio
20.12 2024
2022
2023
2024
Q1: 0.03
Med: 13.65
Q3: 57.82
Average -22 pts over 3 years

In 2024, the debt ratio of COOLING CEILING (20.12) 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
38.96% 2024
2022
2023
2024
Q1: 13.28%
Med: 44.95%
Q3: 59.44%
Average +13 pts over 3 years

In 2024, the financial autonomy of COOLING CEILING (39.0%) 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
0.58 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.16 years
Q3: 1.83 years
Average -30 pts over 3 years

In 2024, the repayment capacity of COOLING CEILING (0.58) 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 222.26. 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 0.3x. Danger: operating income does not cover interest charges, unsustainable situation.

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

222.26

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

0.255

Liquidity indicators evolution
COOLING CEILING

Sector positioning

Liquidity ratio
222.26 2024
2022
2023
2024
Q1: 149.97
Med: 231.36
Q3: 292.15
Average

In 2024, the liquidity ratio of COOLING CEILING (222.26) 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
0.26x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.07x
Q3: 7.63x
Average -42 pts over 3 years

In 2024, the interest coverage of COOLING CEILING (0.3x) 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: 69 days. Favorable situation: supplier credit is longer than customer credit by 13 days. Inventory turnover is 3 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 70 days of revenue, i.e. 544 k€ to permanently finance. Over 2016-2024, WCR increased by +206%, 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

544 281 €

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

69 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

3 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

70 j

WCR and payment terms evolution
COOLING CEILING

Positioning of COOLING CEILING in its sector

Comparison with sector Fabrication de tubes, tuyaux, profilés creux et accessoires correspondants en acier

Similar companies (Fabrication de tubes, tuyaux, profilés creux et accessoires correspondants en acier )

Compare COOLING CEILING with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de tubes, tuyaux, profilés creux et accessoires correspondants en acier

Frequently asked questions about COOLING CEILING

What is the revenue of COOLING CEILING ?

The revenue of COOLING CEILING in 2024 is 2.8 M€.

Is COOLING CEILING profitable?

Yes, COOLING CEILING generated a net profit of 157 k€ in 2024.

Where is the headquarters of COOLING CEILING ?

The headquarters of COOLING CEILING is located in GROSSŒUVRE (27220), in the department Eure.

Where to find the tax return of COOLING CEILING ?

The tax return of COOLING CEILING 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 COOLING CEILING operate?

COOLING CEILING operates in the sector Fabrication de tubes, tuyaux, profilés creux et accessoires correspondants en acier (NAF code 24.20Z). See the 'Sector positioning' section above to compare the company with its competitors.