C.T.S.A. SINISTRES EMBELLISSEMENTS : revenue, balance sheet and financial ratios

C.T.S.A. SINISTRES EMBELLISSEMENTS is a French company founded 8 years ago, specialized in the sector Travaux de peinture et vitrerie. Based in GRANVILLE (50400), this company of category ETI shows in 2024 a revenue of 2.1 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - C.T.S.A. SINISTRES EMBELLISSEMENTS (SIREN 838605897)
Indicator 2024 2023 2022 2022 2021 2020
Revenue 2 148 357 € N/C 1 485 004 € N/C N/C N/C
Net income 31 888 € 104 906 € 169 085 € 18 616 € 154 983 € 3 452 €
EBITDA 53 511 € N/C 245 732 € N/C N/C N/C
Net margin 1.5% N/C 11.4% N/C N/C N/C

Revenue and income statement

In 2024, C.T.S.A. SINISTRES EMBELLISSEMENTS achieves revenue of 2.1 M€. Over the period 2022-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +20.3%. After deducting consumption (295 k€), gross margin stands at 1.9 M€, i.e. a rate of 86%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 54 k€, representing 2.5% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 32 k€, i.e. 1.5% 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

2 148 357 €

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

1 853 212 €

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

53 511 €

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

41 155 €

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

31 888 €

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

2.5%

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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 73%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 30%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.7 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 2.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

72.738%

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

30.417%

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

2.044%

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

4.735

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

19.6%

Solvency indicators evolution
C.T.S.A. SINISTRES EMBELLISSEMENTS

Sector positioning

Debt ratio
72.74 2024
2022
2023
2024
Q1: 0.1
Med: 10.87
Q3: 41.68
Average +7 pts over 3 years

In 2024, the debt ratio of C.T.S.A. SINISTRES EMBELL... (72.74) 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
30.42% 2024
2022
2023
2024
Q1: 4.85%
Med: 31.3%
Q3: 55.52%
Average -16 pts over 3 years

In 2024, the financial autonomy of C.T.S.A. SINISTRES EMBELL... (30.4%) 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
4.74 years 2024
2022
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.77 years
Average +7 pts over 2 years

In 2024, the repayment capacity of C.T.S.A. SINISTRES EMBELL... (4.74) 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 206.38. 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 3.9x. Financial charges are adequately covered by operations.

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

206.375

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

3.924

Liquidity indicators evolution
C.T.S.A. SINISTRES EMBELLISSEMENTS

Sector positioning

Liquidity ratio
206.38 2024
2022
2023
2024
Q1: 141.41
Med: 207.71
Q3: 324.54
Average -13 pts over 3 years

In 2024, the liquidity ratio of C.T.S.A. SINISTRES EMBELL... (206.38) 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
3.92x 2024
2022
2024
Q1: 0.0x
Med: 0.0x
Q3: 1.55x
Excellent +9 pts over 2 years

In 2024, the interest coverage of C.T.S.A. SINISTRES EMBELL... (3.9x) 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: 97 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 62 days. The gap of 35 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 19 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 120 days of revenue, i.e. 717 k€ to permanently finance.

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

716 864 €

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

97 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

62 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

19 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

120 j

WCR and payment terms evolution
C.T.S.A. SINISTRES EMBELLISSEMENTS

Positioning of C.T.S.A. SINISTRES EMBELLISSEMENTS in its sector

Comparison with sector Travaux de peinture et vitrerie

Valuation estimate

Based on 88 transactions of similar company sales (all years), the value of C.T.S.A. SINISTRES EMBELLISSEMENTS is estimated at 208 667 € (range 82 498€ - 368 693€). With an EBITDA of 53 511€, the sector multiple of 2.7x is applied. The price/revenue ratio is 0.18x (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
88 tx
82k€ 208k€ 368k€
208 667 € Range: 82 498€ - 368 693€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
53 511 € × 2.7x
Estimation 145 237 €
43 969€ - 251 367€
Revenue Multiple 30%
2 148 357 € × 0.18x
Estimation 390 274 €
179 575€ - 689 648€
Net Income Multiple 20%
31 888 € × 3.0x
Estimation 94 833 €
33 210€ - 180 580€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 88 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 (Travaux de peinture et vitrerie)

Compare C.T.S.A. SINISTRES EMBELLISSEMENTS with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de peinture et vitrerie

Frequently asked questions about C.T.S.A. SINISTRES EMBELLISSEMENTS

What is the revenue of C.T.S.A. SINISTRES EMBELLISSEMENTS ?

The revenue of C.T.S.A. SINISTRES EMBELLISSEMENTS in 2024 is 2.1 M€.

Is C.T.S.A. SINISTRES EMBELLISSEMENTS profitable?

Yes, C.T.S.A. SINISTRES EMBELLISSEMENTS generated a net profit of 32 k€ in 2024.

Where is the headquarters of C.T.S.A. SINISTRES EMBELLISSEMENTS ?

The headquarters of C.T.S.A. SINISTRES EMBELLISSEMENTS is located in GRANVILLE (50400), in the department Manche.

Where to find the tax return of C.T.S.A. SINISTRES EMBELLISSEMENTS ?

The tax return of C.T.S.A. SINISTRES EMBELLISSEMENTS 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 C.T.S.A. SINISTRES EMBELLISSEMENTS operate?

C.T.S.A. SINISTRES EMBELLISSEMENTS operates in the sector Travaux de peinture et vitrerie (NAF code 43.34Z). See the 'Sector positioning' section above to compare the company with its competitors.