ETABLISSEMENTS CERRI : revenue, balance sheet and financial ratios

ETABLISSEMENTS CERRI is a French company founded 55 years ago, specialized in the sector Autres travaux spécialisés de construction. Based in NEUF-MESNIL (59330), this company of category PME shows in 2024 a revenue of 4.9 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 - ETABLISSEMENTS CERRI (SIREN 447120544)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 4 917 794 € 6 099 176 € N/C N/C N/C 4 819 008 € N/C N/C 4 520 995 €
Net income -453 386 € 20 334 € -296 370 € 26 256 € 30 043 € 641 596 € 172 489 € -216 522 € -184 971 €
EBITDA -352 038 € 110 690 € N/C N/C N/C 742 029 € N/C N/C -290 264 €
Net margin -9.2% 0.3% N/C N/C N/C 13.3% N/C N/C -4.1%

Revenue and income statement

In 2024, ETABLISSEMENTS CERRI achieves revenue of 4.9 M€. Revenue is growing positively over 9 years (CAGR: +1.1%). Significant drop of -19% vs 2023. After deducting consumption (1.3 M€), gross margin stands at 3.6 M€, i.e. a rate of 73%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -352 k€, representing -7.2% of revenue. Warning negative scissor effect: despite revenue change (-19%), EBITDA varies by -418%, reducing margin by 9.0 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -453 k€ (-9.2% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

4 917 794 €

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

3 599 729 €

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

-352 038 €

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

-460 610 €

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

-453 386 €

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

-7.2%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 52%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 41%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

51.547%

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

40.978%

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

-7.182%

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

-1.813

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

24.7%

Solvency indicators evolution
ETABLISSEMENTS CERRI

Sector positioning

Debt ratio
51.55 2024
2022
2023
2024
Q1: 3.39
Med: 18.59
Q3: 55.68
Average +19 pts over 3 years

In 2024, the debt ratio of ETABLISSEMENTS CERRI (51.55) 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
40.98% 2024
2022
2023
2024
Q1: 18.09%
Med: 38.63%
Q3: 59.74%
Good -14 pts over 3 years

In 2024, the financial autonomy of ETABLISSEMENTS CERRI (41.0%) 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.

Repayment capacity
-1.81 years 2024
2023
2024
Q1: 0.0 years
Med: 0.25 years
Q3: 1.25 years
Excellent -50 pts over 2 years

In 2024, the repayment capacity of ETABLISSEMENTS CERRI (-1.81) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 223.04. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

223.039

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

-1.772

Liquidity indicators evolution
ETABLISSEMENTS CERRI

Sector positioning

Liquidity ratio
223.04 2024
2022
2023
2024
Q1: 147.2
Med: 218.63
Q3: 322.5
Good -6 pts over 3 years

In 2024, the liquidity ratio of ETABLISSEMENTS CERRI (223.04) 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
-1.77x 2024
2023
2024
Q1: 0.0x
Med: 0.32x
Q3: 2.98x
Average -47 pts over 2 years

In 2024, the interest coverage of ETABLISSEMENTS CERRI (-1.8x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 108 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 69 days. The gap of 39 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 35 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 143 days of revenue, i.e. 2.0 M€ to permanently finance. Over 2016-2024, WCR increased by +40%, requiring additional financing.

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

1 953 594 €

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

108 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

69 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

35 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

143 j

WCR and payment terms evolution
ETABLISSEMENTS CERRI

Positioning of ETABLISSEMENTS CERRI in its sector

Comparison with sector Autres travaux spécialisés de construction

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (25 transactions). This range of 648 813€ to 2 010 017€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
648k€ 1038k€ 2010k€
1 038 812 € Range: 648 813€ - 2 010 017€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 25 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 (Autres travaux spécialisés de construction)

Compare ETABLISSEMENTS CERRI with other companies in the same sector:

Voir toutes les statistiques du secteur Autres travaux spécialisés de construction

Frequently asked questions about ETABLISSEMENTS CERRI

What is the revenue of ETABLISSEMENTS CERRI ?

The revenue of ETABLISSEMENTS CERRI in 2024 is 4.9 M€.

Is ETABLISSEMENTS CERRI profitable?

ETABLISSEMENTS CERRI recorded a net loss in 2024.

Where is the headquarters of ETABLISSEMENTS CERRI ?

The headquarters of ETABLISSEMENTS CERRI is located in NEUF-MESNIL (59330), in the department Nord.

Where to find the tax return of ETABLISSEMENTS CERRI ?

The tax return of ETABLISSEMENTS CERRI 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 CERRI operate?

ETABLISSEMENTS CERRI operates in the sector Autres travaux spécialisés de construction (NAF code 43.99D). See the 'Sector positioning' section above to compare the company with its competitors.