SIREN : 301466934
FIVES CELES is a French company founded 59 years ago, specialized in the sector Fabrication de fours et brûleurs. Based in LAUTENBACH (68610), this company of category ETI shows in 2024 a revenue of 12.6 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 12 585 000 € | 14 019 493 € | 12 924 086 € | 13 800 375 € | 47 220 648 € | 23 192 133 € | 20 857 812 € | 13 149 458 € | 12 297 815 € |
| Net income | -3 880 000 € | -4 966 281 € | -1 402 647 € | 77 321 € | 4 392 235 € | 1 278 789 € | 927 566 € | 887 586 € | 461 648 € |
| EBITDA | -3 157 000 € | -4 628 758 € | -2 189 410 € | 984 239 € | 3 220 985 € | 2 356 858 € | 892 099 € | 773 925 € | 258 795 € |
| Net margin | -30.8% | -35.4% | -10.9% | 0.6% | 9.3% | 5.5% | 4.4% | 6.7% | 3.8% |
In 2024, FIVES CELES achieves revenue of 12.6 M€. Revenue is growing positively over 9 years (CAGR: +0.3%). Significant drop of -10% vs 2023. After deducting consumption (4.6 M€), gross margin stands at 8.0 M€, i.e. a rate of 63%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -3.2 M€, representing -25.1% of revenue. Positive scissor effect: EBITDA margin improves by +7.9 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -3.9 M€ (-30.8% of revenue), which will impact equity.
12 585 000 €
7 968 000 €
-3 157 000 €
-3 535 000 €
-3 880 000 €
-25.1%
The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 6%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
0.0%
5.711%
-27.268%
0.0
7.3%
In 2024, the debt ratio of FIVES CELES (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
In 2024, the financial autonomy of FIVES CELES (5.7%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.
In 2024, the repayment capacity of FIVES CELES (0.00) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 97.84. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
97.843
-15.299
In 2024, the liquidity ratio of FIVES CELES (97.84) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
In 2024, the interest coverage of FIVES CELES (-15.3x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 154 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 77 days. The gap of 77 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 228 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 68 days of revenue, i.e. 2.4 M€ to permanently finance. Notable WCR improvement over the period (-63%), freeing up cash.
2 382 970 €
154 j
77 j
228 j
68 j
Based on 61 transactions of similar company sales
(all years),
the value of FIVES CELES is estimated at
3 109 643 €
(range 1 678 487€ - 5 597 888€).
The price/revenue ratio is 0.25x
(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.
Only this financial indicator is available for this company.
This estimate is based on the analysis of 61 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 FIVES CELES with other companies in the same sector:
Voir toutes les statistiques du secteur Fabrication de fours et brûleurs
The revenue of FIVES CELES in 2024 is 12.6 M€.
FIVES CELES recorded a net loss in 2024.
The headquarters of FIVES CELES is located in LAUTENBACH (68610), in the department Haut-Rhin.
The tax return of FIVES CELES 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).
FIVES CELES operates in the sector Fabrication de fours et brûleurs (NAF code 28.21Z). See the 'Sector positioning' section above to compare the company with its competitors.