SIREN : 348326547
ETABLISSEMENTS CELLE is a French company founded 37 years ago, specialized in the sector Gestion de fonds. Based in ARAULES (43200), this company of category PME shows in 2024 a revenue of 767 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-04-25
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 766 861 € | 666 024 € | 836 983 € | 4 619 191 € | 6 729 596 € | 8 985 771 € | 8 136 032 € | 8 456 106 € | 8 354 227 € |
| Net income | 46 641 € | 52 028 € | 55 086 € | 499 093 € | 446 576 € | 376 619 € | 76 190 € | 122 408 € | 271 428 € |
| EBITDA | 194 770 € | 127 475 € | 144 937 € | 811 486 € | 869 093 € | 834 872 € | 521 405 € | 487 752 € | 675 045 € |
| Net margin | 6.1% | 7.8% | 6.6% | 10.8% | 6.6% | 4.2% | 0.9% | 1.4% | 3.2% |
In 2024, ETABLISSEMENTS CELLE achieves revenue of 767 k€. Revenue is declining over the period 2016-2024 (CAGR: -25.8%). Vs 2023, growth of +15% (666 k€ -> 767 k€). After deducting consumption (0 €), gross margin stands at 767 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 195 k€, representing 25.4% of revenue. Positive scissor effect: EBITDA margin improves by +6.3 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 47 k€, i.e. 6.1% of revenue. This profit can be retained or distributed to shareholders.
766 861 €
766 861 €
194 770 €
131 891 €
46 641 €
25.4%
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 54%. 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 22.3 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 14.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
73.1%
54.166%
14.036%
22.325
71.1%
In 2024, the debt ratio of ETABLISSEMENTS CELLE (73.10) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of ETABLISSEMENTS CELLE (54.2%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.
In 2024, the repayment capacity of ETABLISSEMENTS CELLE (22.32) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 174.69. 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 32.9x. Operating income very largely covers interest expenses: high safety margin.
174.687
32.91
In 2024, the liquidity ratio of ETABLISSEMENTS CELLE (174.69) 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.
In 2024, the interest coverage of ETABLISSEMENTS CELLE (32.9x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 109 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 369 days. Excellent situation: suppliers finance 260 days of the operating cycle (retail model). Overall, WCR represents 99 days of revenue, i.e. 211 k€ to permanently finance. Notable WCR improvement over the period (-94%), freeing up cash.
210 580 €
109 j
369 j
0 j
99 j
Based on 62 transactions of similar company sales
in 2024,
the value of ETABLISSEMENTS CELLE is estimated at
606 207 €
(range 201 129€ - 1 383 398€).
With an EBITDA of 194 770€, the sector multiple of 4.8x is applied.
The price/revenue ratio is 0.30x
(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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 62 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare ETABLISSEMENTS CELLE with other companies in the same sector:
The revenue of ETABLISSEMENTS CELLE in 2024 is 767 k€.
Yes, ETABLISSEMENTS CELLE generated a net profit of 47 k€ in 2024.
The headquarters of ETABLISSEMENTS CELLE is located in ARAULES (43200), in the department Haute-Loire.
The tax return of ETABLISSEMENTS CELLE 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).
ETABLISSEMENTS CELLE operates in the sector Gestion de fonds (NAF code 66.30Z). See the 'Sector positioning' section above to compare the company with its competitors.