HOLDING CAUBLIER ASSIYA ET NICOLAS : revenue, balance sheet and financial ratios

HOLDING CAUBLIER ASSIYA ET NICOLAS is a French company founded 9 years ago, specialized in the sector Activités des sièges sociaux. Based in BESANCON (25000), this company of category PME shows in 2021 a revenue of 14 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - HOLDING CAUBLIER ASSIYA ET NICOLAS (SIREN 828569533)
Indicator 2021 2020 2019
Revenue 14 200 € 13 755 € 6 780 €
Net income 78 775 € -14 369 € -203 717 €
EBITDA -5 091 € 4 474 € -15 883 €
Net margin 554.8% -104.5% -3004.7%

Revenue and income statement

In 2021, HOLDING CAUBLIER ASSIYA ET NICOLAS achieves revenue of 14 k€. Over the period 2019-2021, the company shows strong growth with a CAGR (compound annual growth rate) of +44.7%. Vs 2020: +3%. After deducting consumption (0 €), gross margin stands at 14 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 -5 k€, representing -35.9% of revenue. Warning negative scissor effect: despite revenue change (+3%), EBITDA varies by -214%, reducing margin by 68.4 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 79 k€, i.e. 554.8% 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

14 200 €

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

14 200 €

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

-5 091 €

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

-20 376 €

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

78 775 €

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

-35.9%

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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 73%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 58%. 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 4.5 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 207.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

72.854%

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

57.514%

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

207.028%

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

4.519

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

83.4%

Solvency indicators evolution
HOLDING CAUBLIER ASSIYA ET NICOLAS

Sector positioning

Debt ratio
72.85 2021
2019
2020
2021
Q1: 0.59
Med: 25.95
Q3: 117.77
Average -12 pts over 3 years

In 2021, the debt ratio of HOLDING CAUBLIER ASSIYA E... (72.85) 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
57.51% 2021
2019
2020
2021
Q1: 18.98%
Med: 52.84%
Q3: 83.06%
Good +20 pts over 3 years

In 2021, the financial autonomy of HOLDING CAUBLIER ASSIYA E... (57.5%) 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
4.52 years 2021
2019
2020
2021
Q1: 0.0 years
Med: 0.41 years
Q3: 4.51 years
Average +18 pts over 3 years

In 2021, the repayment capacity of HOLDING CAUBLIER ASSIYA E... (4.52) 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 9762.99. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

9762.993

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

-46.18

Liquidity indicators evolution
HOLDING CAUBLIER ASSIYA ET NICOLAS

Sector positioning

Liquidity ratio
9762.99 2021
2019
2020
2021
Q1: 100.31
Med: 320.14
Q3: 1357.22
Excellent

In 2021, the liquidity ratio of HOLDING CAUBLIER ASSIYA E... (9762.99) 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
-46.18x 2021
2019
2020
2021
Q1: -27.53x
Med: 0.0x
Q3: 2.99x
Average -14 pts over 3 years

In 2021, the interest coverage of HOLDING CAUBLIER ASSIYA E... (-46.2x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 5 days. Favorable situation: supplier credit is longer than customer credit by 5 days. Overall, WCR represents 4153 days of revenue, i.e. 164 k€ to permanently finance. Over 2019-2021, WCR increased by +30717%, requiring additional financing.

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

163 806 €

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

0 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

5 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

0 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

4153 j

WCR and payment terms evolution
HOLDING CAUBLIER ASSIYA ET NICOLAS

Positioning of HOLDING CAUBLIER ASSIYA ET NICOLAS in its sector

Comparison with sector Activités des sièges sociaux

Valuation estimate

Based on 65 transactions of similar company sales in 2021, the value of HOLDING CAUBLIER ASSIYA ET NICOLAS is estimated at 167 596 € (range 78 266€ - 340 177€). The price/revenue ratio is 0.46x (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
65 tx
78k€ 167k€ 340k€
167 596 € Range: 78 266€ - 340 177€
NAF 5 année 2021

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
14 200 € × 0.46x
Estimation 6 498 €
2 033€ - 11 443€
Net Income Multiple 20%
78 775 € × 5.2x
Estimation 409 245 €
192 617€ - 833 280€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 65 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 (Activités des sièges sociaux)

Compare HOLDING CAUBLIER ASSIYA ET NICOLAS with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sièges sociaux

Frequently asked questions about HOLDING CAUBLIER ASSIYA ET NICOLAS

What is the revenue of HOLDING CAUBLIER ASSIYA ET NICOLAS ?

The revenue of HOLDING CAUBLIER ASSIYA ET NICOLAS in 2021 is 14 k€.

Is HOLDING CAUBLIER ASSIYA ET NICOLAS profitable?

Yes, HOLDING CAUBLIER ASSIYA ET NICOLAS generated a net profit of 79 k€ in 2021.

Where is the headquarters of HOLDING CAUBLIER ASSIYA ET NICOLAS ?

The headquarters of HOLDING CAUBLIER ASSIYA ET NICOLAS is located in BESANCON (25000), in the department Doubs.

Where to find the tax return of HOLDING CAUBLIER ASSIYA ET NICOLAS ?

The tax return of HOLDING CAUBLIER ASSIYA ET NICOLAS 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 HOLDING CAUBLIER ASSIYA ET NICOLAS operate?

HOLDING CAUBLIER ASSIYA ET NICOLAS operates in the sector Activités des sièges sociaux (NAF code 70.10Z). See the 'Sector positioning' section above to compare the company with its competitors.