Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

CSB : revenue, balance sheet and financial ratios

CSB is a French company founded 13 years ago, specialized in the sector Fabrication d’articles de joaillerie et bijouterie. Based in LIMONEST (69760), this company of category PME shows in 2016 a net income positive of 322 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 - CSB (SIREN 752929430)
Indicator 2016
Revenue N/C
Net income 322 061 €
EBITDA N/C
Net margin N/C

Revenue and income statement

In 2016, CSB generates positive net income of 322 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

Net income (2016) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

322 061 €

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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 97%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 21%. The balance between equity and debt is satisfactory.

Debt ratio (2016) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

96.62%

Financial autonomy (2016) ?
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

20.636%

Asset age ratio (2016) ?
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

67.8%

Solvency indicators evolution
CSB

Sector positioning

Debt ratio
96.62 2016
2016
Q1: 0.02
Med: 17.8
Q3: 81.26
Watch

In 2016, the debt ratio of CSB (96.62) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
20.64% 2016
2016
Q1: 11.69%
Med: 39.14%
Q3: 64.31%
Average

In 2016, the financial autonomy of CSB (20.6%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 126.56. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2016) ?
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

126.559

Liquidity indicators evolution
CSB

Sector positioning

Liquidity ratio
126.56 2016
2016
Q1: 126.35
Med: 228.87
Q3: 471.85
Average

In 2016, the liquidity ratio of CSB (126.56) 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.

Positioning of CSB in its sector

Comparison with sector Fabrication d’articles de joaillerie et bijouterie

Valuation estimate

Based on 101 transactions of similar company sales (all years), the value of CSB is estimated at 897 319 € (range 249 737€ - 1 833 468€). 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 2016
101 transactions
249k€ 897k€ 1833k€
897 319 € Range: 249 737€ - 1 833 468€
Section all-time Aggregated at NAF section level

Valuation method used

Net Income Multiple
322 061 € × 2.8x = 897 319 €
Range: 249 738€ - 1 833 468€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 101 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 (Fabrication d’articles de joaillerie et bijouterie)

Compare CSB with other companies in the same sector:

Frequently asked questions about CSB

What is the revenue of CSB ?

The revenue of CSB is not publicly disclosed (confidential accounts filed with INPI).

Is CSB profitable?

Yes, CSB generated a net profit of 322 k€ in 2016.

Where is the headquarters of CSB ?

The headquarters of CSB is located in LIMONEST (69760), in the department Rhone.

Where to find the tax return of CSB ?

The tax return of CSB 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 CSB operate?

CSB operates in the sector Fabrication d’articles de joaillerie et bijouterie (NAF code 32.12Z). See the 'Sector positioning' section above to compare the company with its competitors.