CREATION ET TECHNIQUES NOUVELLES : revenue, balance sheet and financial ratios

CREATION ET TECHNIQUES NOUVELLES is a French company founded 41 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques . Based in ORLY (94310), this company of category PME shows in 2024 a revenue of 24.4 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 - CREATION ET TECHNIQUES NOUVELLES (SIREN 303322408)
Indicator 2024 2023 2022 2021 2019 2018 2017 2016 2015 2014 2013
Revenue 24 353 602 € 25 386 005 € 25 665 054 € 13 716 369 € 24 410 007 € 25 936 857 € 21 668 510 € 20 350 040 € 21 250 408 € 22 645 533 € 23 972 847 €
Net income 2 933 275 € 3 481 401 € 3 353 799 € 2 185 273 € 2 786 224 € 2 999 853 € 2 927 240 € 2 759 707 € 3 133 489 € 2 110 069 € 3 239 881 €
EBITDA 4 025 826 € 4 409 650 € 4 536 261 € 2 385 855 € 3 609 173 € 3 658 401 € 3 538 013 € 3 422 983 € 3 724 956 € 3 880 895 € 4 279 982 €
Net margin 12.0% 13.7% 13.1% 15.9% 11.4% 11.6% 13.5% 13.6% 14.7% 9.3% 13.5%

Revenue and income statement

In 2024, CREATION ET TECHNIQUES NOUVELLES achieves revenue of 24.4 M€. Revenue is growing positively over 11 years (CAGR: +0.1%). Slight decline of -4% vs 2023. After deducting consumption (13.8 M€), gross margin stands at 10.5 M€, i.e. a rate of 43%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 4.0 M€, representing 16.5% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2.9 M€, i.e. 12.0% 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

24 353 602 €

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

10 518 791 €

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

4 025 826 €

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

3 933 387 €

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

2 933 275 €

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

16.5%

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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 26%. 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 40%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 12.7% 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

26.491%

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

39.94%

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

12.72%

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

0.388

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

12.2%

Solvency indicators evolution
CREATION ET TECHNIQUES NOUVELLES

Sector positioning

Debt ratio
26.49 2024
2022
2023
2024
Q1: 0.08
Med: 13.95
Q3: 53.28
Average

In 2024, the debt ratio of CREATION ET TECHNIQUES NO... (26.49) 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
39.94% 2024
2022
2023
2024
Q1: 15.13%
Med: 40.89%
Q3: 62.7%
Average

In 2024, the financial autonomy of CREATION ET TECHNIQUES NO... (39.9%) 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
0.39 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.68 years
Average

In 2024, the repayment capacity of CREATION ET TECHNIQUES NO... (0.39) 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 163.01. 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 1.8x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

163.014

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

1.808

Liquidity indicators evolution
CREATION ET TECHNIQUES NOUVELLES

Sector positioning

Liquidity ratio
163.01 2024
2022
2023
2024
Q1: 148.38
Med: 236.0
Q3: 414.69
Average

In 2024, the liquidity ratio of CREATION ET TECHNIQUES NO... (163.01) 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
1.81x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.11x
Q3: 6.38x
Good

In 2024, the interest coverage of CREATION ET TECHNIQUES NO... (1.8x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 46 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 89 days. Excellent situation: suppliers finance 43 days of the operating cycle (retail model). Inventory turnover is 42 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 74 days of revenue, i.e. 5.0 M€ to permanently finance. Notable WCR improvement over the period (-20%), freeing up cash.

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

4 990 784 €

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

46 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

89 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

42 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

74 j

WCR and payment terms evolution
CREATION ET TECHNIQUES NOUVELLES

Positioning of CREATION ET TECHNIQUES NOUVELLES in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'autres biens domestiques

Valuation estimate

Based on 145 transactions of similar company sales (all years), the value of CREATION ET TECHNIQUES NOUVELLES is estimated at 8 592 363 € (range 3 086 989€ - 21 794 175€). With an EBITDA of 4 025 826€, the sector multiple of 2.6x is applied. The price/revenue ratio is 0.19x (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
145 transactions
3086k€ 8592k€ 21794k€
8 592 363 € Range: 3 086 989€ - 21 794 175€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
4 025 826 € × 2.6x
Estimation 10 492 554 €
3 817 127€ - 29 494 069€
Revenue Multiple 30%
24 353 602 € × 0.19x
Estimation 4 659 478 €
2 622 470€ - 11 878 531€
Net Income Multiple 20%
2 933 275 € × 3.3x
Estimation 9 741 216 €
1 958 427€ - 17 417 908€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 145 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 (Commerce de gros (commerce interentreprises) d'autres biens domestiques )

Compare CREATION ET TECHNIQUES NOUVELLES with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'autres biens domestiques

Frequently asked questions about CREATION ET TECHNIQUES NOUVELLES

What is the revenue of CREATION ET TECHNIQUES NOUVELLES ?

The revenue of CREATION ET TECHNIQUES NOUVELLES in 2024 is 24.4 M€.

Is CREATION ET TECHNIQUES NOUVELLES profitable?

Yes, CREATION ET TECHNIQUES NOUVELLES generated a net profit of 2.9 M€ in 2024.

Where is the headquarters of CREATION ET TECHNIQUES NOUVELLES ?

The headquarters of CREATION ET TECHNIQUES NOUVELLES is located in ORLY (94310), in the department Val-de-Marne.

Where to find the tax return of CREATION ET TECHNIQUES NOUVELLES ?

The tax return of CREATION ET TECHNIQUES NOUVELLES 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 CREATION ET TECHNIQUES NOUVELLES operate?

CREATION ET TECHNIQUES NOUVELLES operates in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques (NAF code 46.49Z). See the 'Sector positioning' section above to compare the company with its competitors.