ETABLISSEMENTS CLEON : revenue, balance sheet and financial ratios

ETABLISSEMENTS CLEON is a French company founded 56 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures. Based in LA ROMAGNE (49740), this company of category PME shows in 2024 a revenue of 18.6 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 CLEON (SIREN 070201785)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 18 602 118 € 21 645 939 € 20 516 156 € 18 643 905 € 19 375 617 € 23 192 733 € 26 920 309 € 28 048 473 € 32 456 924 €
Net income 50 807 € -671 180 € -1 048 003 € -463 375 € -521 375 € -54 173 € 3 124 € 272 198 € 444 158 €
EBITDA 758 207 € 646 573 € 361 686 € 705 048 € 1 154 480 € 1 172 850 € 1 506 793 € 1 676 517 € 2 509 463 €
Net margin 0.3% -3.1% -5.1% -2.5% -2.7% -0.2% 0.0% 1.0% 1.4%

Revenue and income statement

In 2024, ETABLISSEMENTS CLEON achieves revenue of 18.6 M€. Revenue is declining over the period 2016-2024 (CAGR: -6.7%). Significant drop of -14% vs 2023. After deducting consumption (10.9 M€), gross margin stands at 7.7 M€, i.e. a rate of 41%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 758 k€, representing 4.1% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 51 k€, i.e. 0.3% 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

18 602 118 €

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

7 697 338 €

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

758 207 €

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

27 050 €

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

50 807 €

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

4.1%

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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 12%. 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 67%. 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

12.17%

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

67.276%

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

-0.023%

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

-434.641

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

18.6%

Solvency indicators evolution
ETABLISSEMENTS CLEON

Sector positioning

Debt ratio
12.17 2024
2022
2023
2024
Q1: 0.0
Med: 9.7
Q3: 45.52
Average

In 2024, the debt ratio of ETABLISSEMENTS CLEON (12.17) 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
67.28% 2024
2022
2023
2024
Q1: 5.54%
Med: 31.66%
Q3: 58.73%
Excellent

In 2024, the financial autonomy of ETABLISSEMENTS CLEON (67.3%) 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
-434.64 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.07 years
Excellent -12 pts over 3 years

In 2024, the repayment capacity of ETABLISSEMENTS CLEON (-434.64) 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 375.83. 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 10.1x. 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

375.835

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

10.053

Liquidity indicators evolution
ETABLISSEMENTS CLEON

Sector positioning

Liquidity ratio
375.83 2024
2022
2023
2024
Q1: 113.32
Med: 190.56
Q3: 357.0
Excellent

In 2024, the liquidity ratio of ETABLISSEMENTS CLEON (375.83) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
10.05x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 4.08x
Excellent

In 2024, the interest coverage of ETABLISSEMENTS CLEON (10.1x) 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: 131 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 62 days. The gap of 69 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 161 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 266 days of revenue, i.e. 13.7 M€ to permanently finance. Notable WCR improvement over the period (-30%), 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

13 729 107 €

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

131 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

161 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

266 j

WCR and payment terms evolution
ETABLISSEMENTS CLEON

Positioning of ETABLISSEMENTS CLEON in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures

Valuation estimate

Based on 124 transactions of similar company sales (all years), the value of ETABLISSEMENTS CLEON is estimated at 1 912 638 € (range 883 438€ - 4 737 820€). With an EBITDA of 758 207€, the sector multiple of 2.4x is applied. The price/revenue ratio is 0.17x (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.

Estimated enterprise value 2024
124 transactions
883k€ 1912k€ 4737k€
1 912 638 € Range: 883 438€ - 4 737 820€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
758 207 € × 2.4x
Estimation 1 836 201 €
755 123€ - 3 799 262€
Revenue Multiple 30%
18 602 118 € × 0.17x
Estimation 3 237 570 €
1 665 651€ - 9 323 055€
Net Income Multiple 20%
50 807 € × 2.3x
Estimation 116 332 €
30 909€ - 206 365€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 124 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'habillement et de chaussures)

Compare ETABLISSEMENTS CLEON with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'habillement et de chaussures

Frequently asked questions about ETABLISSEMENTS CLEON

What is the revenue of ETABLISSEMENTS CLEON ?

The revenue of ETABLISSEMENTS CLEON in 2024 is 18.6 M€.

Is ETABLISSEMENTS CLEON profitable?

Yes, ETABLISSEMENTS CLEON generated a net profit of 51 k€ in 2024.

Where is the headquarters of ETABLISSEMENTS CLEON ?

The headquarters of ETABLISSEMENTS CLEON is located in LA ROMAGNE (49740), in the department Maine-et-Loire.

Where to find the tax return of ETABLISSEMENTS CLEON ?

The tax return of ETABLISSEMENTS CLEON 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 CLEON operate?

ETABLISSEMENTS CLEON operates in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures (NAF code 46.42Z). See the 'Sector positioning' section above to compare the company with its competitors.