JULIEN CEZARD MANAGEMENT : revenue, balance sheet and financial ratios

JULIEN CEZARD MANAGEMENT is a French company founded 5 years ago, specialized in the sector Activités des sociétés holding. Based in CHANCEAUX-SUR-CHOISILLE (37390), this company of category PME shows in 2022 a revenue of 88 k€. 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 - JULIEN CEZARD MANAGEMENT (SIREN 888830122)
Indicator 2022 2021
Revenue 88 461 € 14 037 €
Net income 37 934 € 10 701 €
EBITDA 44 335 € 12 622 €
Net margin 42.9% 76.2%

Revenue and income statement

In 2022, JULIEN CEZARD MANAGEMENT achieves revenue of 88 k€. Vs 2021, growth of +530% (14 k€ -> 88 k€). After deducting consumption (0 €), gross margin stands at 88 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 44 k€, representing 50.1% of revenue. Warning negative scissor effect: despite revenue change (+530%), EBITDA varies by +251%, reducing margin by 39.8 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 38 k€, i.e. 42.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

88 461 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

88 461 €

EBITDA (2022) ?
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

44 335 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

44 983 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

37 934 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

50.1%

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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 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 98%. 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 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 42.1% 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 (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.397%

Financial autonomy (2022) ?
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

98.252%

Cash flow / Revenue (2022) ?
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

42.15%

Repayment capacity (2022) ?
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

0.121

Solvency indicators evolution
JULIEN CEZARD MANAGEMENT

Sector positioning

Debt ratio
0.4 2022
2021
2022
Q1: 0.1
Med: 13.78
Q3: 79.91
Good

In 2022, the debt ratio of JULIEN CEZARD MANAGEMENT (0.40) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
98.25% 2022
2021
2022
Q1: 21.11%
Med: 62.06%
Q3: 90.2%
Excellent

In 2022, the financial autonomy of JULIEN CEZARD MANAGEMENT (98.2%) 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
0.12 years 2022
2021
2022
Q1: 0.0 years
Med: 0.1 years
Q3: 3.28 years
Average

In 2022, the repayment capacity of JULIEN CEZARD MANAGEMENT (0.12) 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 400.50. 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 0.0x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2022) ?
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

400.504

Interest coverage (2022) ?
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

0.002

Liquidity indicators evolution
JULIEN CEZARD MANAGEMENT

Sector positioning

Liquidity ratio
400.5 2022
2021
2022
Q1: 111.66
Med: 499.96
Q3: 2835.13
Average

In 2022, the liquidity ratio of JULIEN CEZARD MANAGEMENT (400.50) 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.

Interest coverage
0.0x 2022
2021
2022
Q1: -53.22x
Med: 0.0x
Q3: 0.0x
Excellent

In 2022, the interest coverage of JULIEN CEZARD MANAGEMENT (0.0x) 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: 65 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 77 days. Favorable situation: supplier credit is longer than customer credit by 12 days. Overall, WCR represents 20 days of revenue, i.e. 5 k€ to permanently finance.

Operating WCR (2022) ?
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

4 907 €

Customer credit (2022) ?
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

65 j

Supplier credit (2022) ?
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

77 j

Inventory turnover (2022) ?
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 (2022) ?
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

20 j

WCR and payment terms evolution
JULIEN CEZARD MANAGEMENT

Positioning of JULIEN CEZARD MANAGEMENT in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Based on 70 transactions of similar company sales in 2022, the value of JULIEN CEZARD MANAGEMENT is estimated at 99 511 € (range 44 304€ - 264 321€). With an EBITDA of 44 335€, the sector multiple of 2.4x is applied. The price/revenue ratio is 0.67x (in line with sector norms). 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 2022
70 tx
44k€ 99k€ 264k€
99 511 € Range: 44 304€ - 264 321€
NAF 5 année 2022

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
44 335 € × 2.4x
Estimation 107 283 €
55 870€ - 356 564€
Revenue Multiple 30%
88 461 € × 0.67x
Estimation 59 079 €
24 210€ - 96 284€
Net Income Multiple 20%
37 934 € × 3.7x
Estimation 140 730 €
45 534€ - 285 772€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 70 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 sociétés holding)

Compare JULIEN CEZARD MANAGEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about JULIEN CEZARD MANAGEMENT

What is the revenue of JULIEN CEZARD MANAGEMENT ?

The revenue of JULIEN CEZARD MANAGEMENT in 2022 is 88 k€.

Is JULIEN CEZARD MANAGEMENT profitable?

Yes, JULIEN CEZARD MANAGEMENT generated a net profit of 38 k€ in 2022.

Where is the headquarters of JULIEN CEZARD MANAGEMENT ?

The headquarters of JULIEN CEZARD MANAGEMENT is located in CHANCEAUX-SUR-CHOISILLE (37390), in the department Indre-et-Loire.

Where to find the tax return of JULIEN CEZARD MANAGEMENT ?

The tax return of JULIEN CEZARD MANAGEMENT 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 JULIEN CEZARD MANAGEMENT operate?

JULIEN CEZARD MANAGEMENT operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.