MEUBLES CEREZO : revenue, balance sheet and financial ratios

MEUBLES CEREZO is a French company founded 52 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in PORTET-SUR-GARONNE (31120), this company of category PME shows in 2018 a revenue of 392 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - MEUBLES CEREZO (SIREN 300286408)
Indicator 2018 2017 2016
Revenue 392 353 € 485 416 € 4 113 806 €
Net income -299 € 424 249 € 717 420 €
EBITDA 64 765 € -15 438 € -443 080 €
Net margin -0.1% 87.4% 17.4%

Revenue and income statement

In 2018, MEUBLES CEREZO achieves revenue of 392 k€. Revenue is declining over the period 2016-2018 (CAGR: -69.1%). Significant drop of -19% vs 2017. After deducting consumption (230 k€), gross margin stands at 162 k€, i.e. a rate of 41%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 65 k€, representing 16.5% of revenue. Positive scissor effect: EBITDA margin improves by +19.7 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -299 € (-0.1% of revenue), which will impact equity.

Revenue (2018) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

392 353 €

Gross margin (2018) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

162 288 €

EBITDA (2018) ?
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

64 765 €

EBIT (2018) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

41 686 €

Net income (2018) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-299 €

EBITDA margin (2018) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

16.5%

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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 2%. 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 94%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2018) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

2.443%

Financial autonomy (2018) ?
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

94.35%

Cash flow / Revenue (2018) ?
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

-11.593%

Repayment capacity (2018) ?
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

-1.513

Asset age ratio (2018) ?
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

24.8%

Solvency indicators evolution
MEUBLES CEREZO

Sector positioning

Debt ratio
2.44 2018
2016
2017
2018
Q1: 0.0
Med: 13.96
Q3: 156.7
Good -12 pts over 3 years

In 2018, the debt ratio of MEUBLES CEREZO (2.44) 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
94.35% 2018
2016
2017
2018
Q1: 3.47%
Med: 39.66%
Q3: 79.19%
Excellent

In 2018, the financial autonomy of MEUBLES CEREZO (94.3%) 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
-1.51 years 2018
2016
2017
2018
Q1: 0.0 years
Med: 0.5 years
Q3: 8.02 years
Excellent

In 2018, the repayment capacity of MEUBLES CEREZO (-1.51) 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 1524.85. 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 0.4x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2018) ?
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

1524.851

Interest coverage (2018) ?
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

0.357

Liquidity indicators evolution
MEUBLES CEREZO

Sector positioning

Liquidity ratio
1524.85 2018
2016
2017
2018
Q1: 74.11
Med: 236.58
Q3: 909.6
Excellent +18 pts over 3 years

In 2018, the liquidity ratio of MEUBLES CEREZO (1524.85) 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
0.36x 2018
2016
2017
2018
Q1: 0.0x
Med: 0.03x
Q3: 14.62x
Good +26 pts over 3 years

In 2018, the interest coverage of MEUBLES CEREZO (0.4x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 110 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 109 days. The company must finance 1 days of gap between collections and payments. Inventory turnover is 539 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 981 days of revenue, i.e. 1.1 M€ to permanently finance. Notable WCR improvement over the period (-33%), freeing up cash.

Operating WCR (2018) ?
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

1 069 021 €

Customer credit (2018) ?
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

110 j

Supplier credit (2018) ?
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

109 j

Inventory turnover (2018) ?
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

539 j

WCR in days of revenue (2018) ?
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

981 j

WCR and payment terms evolution
MEUBLES CEREZO

Positioning of MEUBLES CEREZO in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 184 transactions of similar company sales in 2018, the value of MEUBLES CEREZO is estimated at 257 458 € (range 98 089€ - 576 568€). With an EBITDA of 64 765€, the sector multiple of 4.3x is applied. The price/revenue ratio is 0.55x (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.

Estimated enterprise value 2018
184 transactions
98k€ 257k€ 576k€
257 458 € Range: 98 089€ - 576 568€
NAF 5 année 2018

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
64 765 € × 4.3x
Estimation 281 557 €
95 500€ - 501 988€
Revenue Multiple 30%
392 353 € × 0.55x
Estimation 217 294 €
102 406€ - 700 869€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 184 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 (Location de terrains et d'autres biens immobiliers)

Compare MEUBLES CEREZO with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about MEUBLES CEREZO

What is the revenue of MEUBLES CEREZO ?

The revenue of MEUBLES CEREZO in 2018 is 392 k€.

Is MEUBLES CEREZO profitable?

MEUBLES CEREZO recorded a net loss in 2018.

Where is the headquarters of MEUBLES CEREZO ?

The headquarters of MEUBLES CEREZO is located in PORTET-SUR-GARONNE (31120), in the department Haute-Garonne.

Where to find the tax return of MEUBLES CEREZO ?

The tax return of MEUBLES CEREZO 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 MEUBLES CEREZO operate?

MEUBLES CEREZO operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.