ETABLISSEMENTS CEBELIEU : revenue, balance sheet and financial ratios

ETABLISSEMENTS CEBELIEU is a French company founded 50 years ago, specialized in the sector Transports routiers de fret de proximité. Based in LA GRAND-COMBE (30110), this company of category PME shows in 2021 a revenue of 1.2 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 - ETABLISSEMENTS CEBELIEU (SIREN 305208118)
Indicator 2021 2020 2019 2018 2017
Revenue 1 204 029 € N/C 862 305 € 859 714 € 1 744 575 €
Net income 30 395 € -58 865 € -27 868 € 71 738 € 48 469 €
EBITDA 29 267 € N/C 4 407 € -13 807 € 55 930 €
Net margin 2.5% N/C -3.2% 8.3% 2.8%

Revenue and income statement

In 2021, ETABLISSEMENTS CEBELIEU achieves revenue of 1.2 M€. Revenue is declining over the period 2017-2021 (CAGR: -8.9%). After deducting consumption (-13 k€), gross margin stands at 1.2 M€, i.e. a rate of 101%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 29 k€, representing 2.4% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 30 k€, i.e. 2.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 204 029 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 216 939 €

EBITDA (2021) ?
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

29 267 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

32 573 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

30 395 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

2.4%

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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 14%. 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 56%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

13.624%

Financial autonomy (2021) ?
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

55.926%

Cash flow / Revenue (2021) ?
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

2.161%

Repayment capacity (2021) ?
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

0.065

Asset age ratio (2021) ?
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

13.4%

Solvency indicators evolution
ETABLISSEMENTS CEBELIEU

Sector positioning

Debt ratio
13.62 2021
2019
2020
2021
Q1: 1.39
Med: 31.45
Q3: 102.48
Good -17 pts over 3 years

In 2021, the debt ratio of ETABLISSEMENTS CEBELIEU (13.62) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
55.93% 2021
2019
2020
2021
Q1: 12.4%
Med: 30.92%
Q3: 49.89%
Excellent

In 2021, the financial autonomy of ETABLISSEMENTS CEBELIEU (55.9%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.07 years 2021
2019
2021
Q1: 0.0 years
Med: 0.0 years
Q3: 1.65 years
Average +26 pts over 2 years

In 2021, the repayment capacity of ETABLISSEMENTS CEBELIEU (0.07) 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 207.11. 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 10.0x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2021) ?
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

207.111

Interest coverage (2021) ?
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

10.004

Liquidity indicators evolution
ETABLISSEMENTS CEBELIEU

Sector positioning

Liquidity ratio
207.11 2021
2019
2020
2021
Q1: 124.53
Med: 174.41
Q3: 255.09
Good -9 pts over 3 years

In 2021, the liquidity ratio of ETABLISSEMENTS CEBELIEU (207.11) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
10.0x 2021
2019
2021
Q1: 0.0x
Med: 0.0x
Q3: 1.5x
Excellent

In 2021, the interest coverage of ETABLISSEMENTS CEBELIEU (10.0x) 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: 90 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 34 days. The gap of 56 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 8 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 123 days of revenue, i.e. 410 k€ to permanently finance. Notable WCR improvement over the period (-29%), freeing up cash.

Operating WCR (2021) ?
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

410 417 €

Customer credit (2021) ?
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

90 j

Supplier credit (2021) ?
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

34 j

Inventory turnover (2021) ?
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

8 j

WCR in days of revenue (2021) ?
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

123 j

WCR and payment terms evolution
ETABLISSEMENTS CEBELIEU

Positioning of ETABLISSEMENTS CEBELIEU in its sector

Comparison with sector Transports routiers de fret de proximité

Valuation estimate

Based on 63 transactions of similar company sales in 2021, the value of ETABLISSEMENTS CEBELIEU is estimated at 88 843 € (range 56 983€ - 221 906€). With an EBITDA of 29 267€, the sector multiple of 1.5x is applied. The price/revenue ratio is 0.14x (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 2021
63 tx
56k€ 88k€ 221k€
88 843 € Range: 56 983€ - 221 906€
NAF 5 année 2021

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
29 267 € × 1.5x
Estimation 44 298 €
18 189€ - 212 092€
Revenue Multiple 30%
1 204 029 € × 0.14x
Estimation 172 687 €
142 190€ - 223 899€
Net Income Multiple 20%
30 395 € × 2.4x
Estimation 74 443 €
26 159€ - 243 452€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 63 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 (Transports routiers de fret de proximité)

Compare ETABLISSEMENTS CEBELIEU with other companies in the same sector:

Voir toutes les statistiques du secteur Transports routiers de fret de proximité

Frequently asked questions about ETABLISSEMENTS CEBELIEU

What is the revenue of ETABLISSEMENTS CEBELIEU ?

The revenue of ETABLISSEMENTS CEBELIEU in 2021 is 1.2 M€.

Is ETABLISSEMENTS CEBELIEU profitable?

Yes, ETABLISSEMENTS CEBELIEU generated a net profit of 30 k€ in 2021.

Where is the headquarters of ETABLISSEMENTS CEBELIEU ?

The headquarters of ETABLISSEMENTS CEBELIEU is located in LA GRAND-COMBE (30110), in the department Gard.

Where to find the tax return of ETABLISSEMENTS CEBELIEU ?

The tax return of ETABLISSEMENTS CEBELIEU 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 ETABLISSEMENTS CEBELIEU operate?

ETABLISSEMENTS CEBELIEU operates in the sector Transports routiers de fret de proximité (NAF code 49.41B). See the 'Sector positioning' section above to compare the company with its competitors.