CSI LEASING FRANCE S.A.SU. : revenue, balance sheet and financial ratios

CSI LEASING FRANCE S.A.SU. is a French company founded 14 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'ordinateurs, d'équipements informatiques périphériques et de logiciels. Based in BOULOGNE-BILLANCOURT (92100), this company of category PME shows in 2024 a revenue of 41.9 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 - CSI LEASING FRANCE S.A.SU. (SIREN 540043502)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016 2016
Revenue 41 942 895 € 28 447 644 € 33 648 220 € 37 514 507 € 26 121 411 € 27 932 169 € 26 542 980 € 19 450 741 € 11 774 909 € 21 805 182 €
Net income 1 051 849 € 185 757 € -160 780 € -101 398 € 225 948 € 110 853 € 1 184 152 € -424 970 € -267 892 € -1 178 838 €
EBITDA 6 997 429 € 5 669 029 € 3 450 445 € 2 219 914 € 2 465 395 € 2 465 870 € 4 086 209 € 2 213 217 € 1 025 518 € 1 624 099 €
Net margin 2.5% 0.7% -0.5% -0.3% 0.9% 0.4% 4.5% -2.2% -2.3% -5.4%

Revenue and income statement

In 2024, CSI LEASING FRANCE S.A.SU. achieves revenue of 41.9 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +8.5%. Vs 2023, growth of +47% (28.4 M€ -> 41.9 M€). After deducting consumption (30.6 M€), gross margin stands at 11.3 M€, i.e. a rate of 27%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 7.0 M€, representing 16.7% of revenue. Warning negative scissor effect: despite revenue change (+47%), EBITDA varies by +23%, reducing margin by 3.2 pts. This reflects costs rising faster than 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 1.1 M€, i.e. 2.5% 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

41 942 895 €

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

11 314 225 €

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

6 997 429 €

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

1 921 364 €

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

1 051 849 €

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

16.7%

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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 464%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 8%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 15.2% 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

463.584%

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

7.532%

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

15.15%

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

1.4

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

58.1%

Solvency indicators evolution
CSI LEASING FRANCE S.A.SU.

Sector positioning

Debt ratio
463.58 2024
2022
2023
2024
Q1: 0.0
Med: 7.93
Q3: 44.29
Watch

In 2024, the debt ratio of CSI LEASING FRANCE S.A.SU. (463.58) 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
7.53% 2024
2022
2023
2024
Q1: 13.59%
Med: 36.92%
Q3: 57.79%
Watch

In 2024, the financial autonomy of CSI LEASING FRANCE S.A.SU. (7.5%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
1.4 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.36 years
Average

In 2024, the repayment capacity of CSI LEASING FRANCE S.A.SU. (1.40) 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 108.19. 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 9.7x. Operating income very largely covers interest expenses: high safety margin.

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

108.188

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

9.74

Liquidity indicators evolution
CSI LEASING FRANCE S.A.SU.

Sector positioning

Liquidity ratio
108.19 2024
2022
2023
2024
Q1: 140.42
Med: 215.62
Q3: 368.47
Watch

In 2024, the liquidity ratio of CSI LEASING FRANCE S.A.SU. (108.19) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
9.74x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.15x
Q3: 4.83x
Excellent

In 2024, the interest coverage of CSI LEASING FRANCE S.A.SU. (9.7x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 58 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 46 days. The company must finance 12 days of gap between collections and payments. Overall, WCR represents 2 days of revenue, i.e. 255 k€ to permanently finance. Notable WCR improvement over the period (-91%), 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

255 013 €

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

58 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

0 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

2 j

WCR and payment terms evolution
CSI LEASING FRANCE S.A.SU.

Positioning of CSI LEASING FRANCE S.A.SU. in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'ordinateurs, d'équipements informatiques périphériques et de logiciels

Valuation estimate

Based on 61 transactions of similar company sales (all years), the value of CSI LEASING FRANCE S.A.SU. is estimated at 13 617 999 € (range 3 298 312€ - 24 926 394€). With an EBITDA of 6 997 429€, the sector multiple of 2.5x is applied. The price/revenue ratio is 0.33x (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 value 2024
61 tx
3298k€ 13617k€ 24926k€
13 617 999 € Range: 3 298 312€ - 24 926 394€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
6 997 429 € × 2.5x
Estimation 17 490 272 €
3 826 915€ - 35 524 373€
Revenue Multiple 30%
41 942 895 € × 0.33x
Estimation 13 778 073 €
4 018 542€ - 18 278 182€
Net Income Multiple 20%
1 051 849 € × 3.5x
Estimation 3 697 209 €
896 462€ - 8 403 766€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 61 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'ordinateurs, d'équipements informatiques périphériques et de logiciels)

Compare CSI LEASING FRANCE S.A.SU. with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'ordinateurs, d'équipements informatiques périphériques et de logiciels

Frequently asked questions about CSI LEASING FRANCE S.A.SU.

What is the revenue of CSI LEASING FRANCE S.A.SU. ?

The revenue of CSI LEASING FRANCE S.A.SU. in 2024 is 41.9 M€.

Is CSI LEASING FRANCE S.A.SU. profitable?

Yes, CSI LEASING FRANCE S.A.SU. generated a net profit of 1.1 M€ in 2024.

Where is the headquarters of CSI LEASING FRANCE S.A.SU. ?

The headquarters of CSI LEASING FRANCE S.A.SU. is located in BOULOGNE-BILLANCOURT (92100), in the department Hauts-de-Seine.

Where to find the tax return of CSI LEASING FRANCE S.A.SU. ?

The tax return of CSI LEASING FRANCE S.A.SU. 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 CSI LEASING FRANCE S.A.SU. operate?

CSI LEASING FRANCE S.A.SU. operates in the sector Commerce de gros (commerce interentreprises) d'ordinateurs, d'équipements informatiques périphériques et de logiciels (NAF code 46.51Z). See the 'Sector positioning' section above to compare the company with its competitors.