Employees: 11 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 1991-01-28 (35 years)Status: ActiveBusiness sector: Commerce de gros (commerce interentreprises) d'autres machines et équipements de bureau Location: SECLIN (59113), Nord
CRISTAL : revenue, balance sheet and financial ratios
CRISTAL is a French company
founded 35 years ago,
specialized in the sector Commerce de gros (commerce interentreprises) d'autres machines et équipements de bureau .
Based in SECLIN (59113),
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.
En 2024, CRISTAL alcanza unos ingresos de 2.8 M€. En el período 2017-2024, la empresa muestra un fuerte crecimiento con una TCAC de +7.3%. Vs 2023, crecimiento de +12% (2.5 M€ -> 2.8 M€). Tras deducir el consumo (1.2 M€), el margen bruto se sitúa en 1.6 M€, es decir, una tasa del 58%. El EBITDA alcanza 93 k€, representando el 3.3% de los ingresos. El margen operativo sigue siendo frágil, requiriendo vigilancia de costes. El resultado neto asciende a 34 k€, es decir, el 1.2% de los ingresos.
Revenue (2024)
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Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
2 831 595 €
Gross margin (2024)
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Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
1 631 796 €
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
92 763 €
EBIT (2024)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
28 764 €
Net income (2024)
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Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
34 358 €
EBITDA margin (2024)
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EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
3.3%
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
El ratio de endeudamiento (= Deuda financiera / Fondos propios x 100) se sitúa en 45%. La deuda permanece bajo control. La autonomía financiera (= Fondos propios / Total activo x 100) alcanza el 38%. El equilibrio entre fondos propios y deuda es satisfactorio. La capacidad de reembolso indica que se necesitarían 1.8 años de flujo de caja. Este corto período demuestra una excelente sostenibilidad de la deuda. El flujo de caja representa el 3.5% de los ingresos.
Debt ratio (2024)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
45.378%
Financial autonomy (2024)
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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
38.281%
Cash flow / Revenue (2024)
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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
3.509%
Repayment capacity (2024)
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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
1.801
Asset age ratio (2024)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2023
2024
Debt ratio
0.0
67.614
56.806
30.81
80.583
72.093
70.444
45.378
Financial autonomy
37.86
36.384
35.788
47.701
38.01
38.28
36.571
38.281
Repayment capacity
None
1.668
None
1.049
263.888
10.838
2.509
1.801
Cash flow / Revenue
None%
7.075%
None%
6.838%
0.09%
1.446%
4.595%
3.509%
Sector positioning
Ratio de endeudamiento
45.382024
2021
2023
2024
Q1: 1.67
Med: 12.9
Q3: 50.79
Average
En 2024, el ratio de endeudamiento de CRISTAL (45.38) se sitúa por encima de la mediana del sector. Este ratio mide el peso de la deuda en relación con el patrimonio. Un esfuerzo de reducción podría mejorar la solidez financiera.
Autonomía financiera
38.28%2024
2021
2023
2024
Q1: 26.98%
Med: 43.85%
Q3: 60.07%
Average
En 2024, el autonomía financiera de CRISTAL (38.3%) se sitúa por debajo de la mediana del sector. Este ratio representa la parte del patrimonio en la financiación total. Una mejora fortalecería la posición competitiva.
Capacidad de reembolso
1.8 ans2024
2021
2023
2024
Q1: 0.0 ans
Med: 0.47 ans
Q3: 1.93 ans
Average
En 2024, el capacidad de reembolso de CRISTAL (1.8 ans) se sitúa por encima de la mediana del sector. Este ratio indica el número de años necesarios para pagar la deuda con flujo de caja. Un esfuerzo de reducción podría mejorar la solidez financiera.
Liquidity ratios
El ratio de liquidez se sitúa en 152.88. La empresa tiene 2€ de activos líquidos por cada 1€ de deuda a corto plazo. El ratio de cobertura de intereses (= EBIT / Gastos financieros) es de 10.2x. El resultado de explotación cubre muy ampliamente los gastos financieros.
Liquidity ratio (2024)
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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
152.876
Interest coverage (2024)
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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
10.151
Liquidity indicators evolution CRISTAL
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2023
2024
Liquidity ratio
202.984
176.989
182.919
227.404
281.305
253.779
171.99
152.876
Interest coverage
None
3.292
None
2.681
-594.388
5.972
7.007
10.151
Sector positioning
Ratio de liquidez
152.882024
2021
2023
2024
Q1: 159.95
Med: 229.09
Q3: 338.64
Vigilar-35 pts over 3 years
En 2024, el ratio de liquidez de CRISTAL (152.88) se sitúa en el 25% más bajo del sector. Este ratio mide la capacidad de cubrir deuda a corto plazo con activos corrientes. Un ratio inferior a 1 puede señalar tensiones potenciales de flujo de caja.
Cobertura de intereses
10.15x2024
2021
2023
2024
Q1: 0.0x
Med: 0.91x
Q3: 4.87x
Excelente
En 2024, el cobertura de intereses de CRISTAL (10.2x) se sitúa en el top 25% del sector. Este ratio indica cuántas veces el resultado operativo cubre los gastos de intereses. Alta cobertura significa que los gastos financieros pesan poco en la rentabilidad.
Working capital requirement (WCR) and payment terms
El fondo de maniobra operativo (FM) mide el desfase temporal de tesorería. Plazo medio de cobro a clientes: 30 días. Plazo proveedores: 67 días. Excelente situación: los proveedores financian 37 días del ciclo operativo. La rotación de existencias es de 42 días. Rotación rápida, señal de buena gestión de existencias. El FM representa 84 días de ingresos.
Operating WCR (2024)
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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
664 151 €
Customer credit (2024)
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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
30 j
Supplier credit (2024)
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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
67 j
Inventory turnover (2024)
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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)
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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
84 j
WCR and payment terms evolution CRISTAL
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2023
2024
Operating WCR
0 €
493 906 €
0 €
628 173 €
623 644 €
576 503 €
744 679 €
664 151 €
Inventory turnover (days)
0
31
0
37
47
29
43
42
Customer payment term (days)
0
36
0
24
28
28
35
30
Supplier payment term (days)
0
73
0
68
87
58
71
67
Positioning of CRISTAL in its sector
Comparison with sector Commerce de gros (commerce interentreprises) d'autres machines et équipements de bureau
Valuation estimate
Based on 73 transactions of similar company sales
(all years),
the value of CRISTAL is estimated at
322 358 €
(range 309 659€ - 342 014€).
With an EBITDA of 92 763€, the sector multiple of 0.5x is applied.
The price/revenue ratio is 0.34x
(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.
Estimated enterprise value2024
73 tx
309k€322k€342k€
322 358 €Range: 309 659€ - 342 014€
NAF 5 all-time
Valuation detail by method
Ajustez les pondérations selon votre analyse
EBITDA Multiple50%
92 763 €×0.5x
Estimation50 514 €
28 400€ - 66 788€
Revenue Multiple30%
2 831 595 €×0.34x
Estimation963 854 €
963 854€ - 963 854€
Net Income Multiple20%
34 358 €×1.2x
Estimation39 726 €
31 519€ - 97 322€
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 73 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 machines et équipements de bureau )
Compare CRISTAL with other companies in the same sector:
Yes, CRISTAL generated a net profit of 34 k€ in 2024.
Where is the headquarters of CRISTAL ?
The headquarters of CRISTAL is located in SECLIN (59113), in the department Nord.
Where to find the tax return of CRISTAL ?
The tax return of CRISTAL 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 CRISTAL operate?
CRISTAL operates in the sector Commerce de gros (commerce interentreprises) d'autres machines et équipements de bureau (NAF code 46.66Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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