SARL BUREAU ET ARTICLES DE LA CEZE : revenue, balance sheet and financial ratios

SARL BUREAU ET ARTICLES DE LA CEZE is a French company founded 30 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'autres machines et équipements de bureau . Based in BAGNOLS-SUR-CEZE (30200), this company of category PME shows in 2021 a revenue of 392 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 - SARL BUREAU ET ARTICLES DE LA CEZE (SIREN 401360425)
Indicator 2021 2020 2019 2018 2017 2016
Revenue 392 302 € 384 283 € 460 820 € 500 845 € 533 206 € 613 874 €
Net income 1 051 € 1 021 € 3 719 € 7 760 € 16 294 € 12 004 €
EBITDA 13 541 € 10 750 € 10 954 € 817 € 16 782 € 20 057 €
Net margin 0.3% 0.3% 0.8% 1.5% 3.1% 2.0%

Revenue and income statement

In 2021, SARL BUREAU ET ARTICLES DE LA CEZE achieves revenue of 392 k€. Revenue is declining over the period 2016-2021 (CAGR: -8.6%). Vs 2020: +2%. After deducting consumption (265 k€), gross margin stands at 127 k€, i.e. a rate of 32%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 14 k€, representing 3.5% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1 k€, i.e. 0.3% 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

392 302 €

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

127 345 €

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

13 541 €

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

10 816 €

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

1 051 €

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

3.5%

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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 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 74%. 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 0.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

0.046%

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

74.05%

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

0.296%

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

0.122

Solvency indicators evolution
SARL BUREAU ET ARTICLES DE LA CEZE

Sector positioning

Debt ratio
0.05 2021
2019
2020
2021
Q1: 3.62
Med: 27.84
Q3: 79.3
Excellent

In 2021, the debt ratio of SARL BUREAU ET ARTICLES D... (0.05) 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.

Financial autonomy
74.05% 2021
2019
2020
2021
Q1: 23.9%
Med: 40.55%
Q3: 57.1%
Excellent

In 2021, the financial autonomy of SARL BUREAU ET ARTICLES D... (74.0%) 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 2021
2019
2020
2021
Q1: 0.0 years
Med: 0.68 years
Q3: 2.72 years
Good

In 2021, the repayment capacity of SARL BUREAU ET ARTICLES D... (0.12) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 348.87. 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

348.869

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

0.0

Liquidity indicators evolution
SARL BUREAU ET ARTICLES DE LA CEZE

Sector positioning

Liquidity ratio
348.87 2021
2019
2020
2021
Q1: 161.38
Med: 220.4
Q3: 312.49
Excellent

In 2021, the liquidity ratio of SARL BUREAU ET ARTICLES D... (348.87) 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
0.0x 2021
2019
2020
2021
Q1: 0.0x
Med: 0.48x
Q3: 2.77x
Average

In 2021, the interest coverage of SARL BUREAU ET ARTICLES D... (0.0x) 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: 192 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 114 days. The gap of 78 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 36 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 281 days of revenue, i.e. 307 k€ to permanently finance. Over 2016-2021, WCR increased by +26%, 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

306 619 €

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

192 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

114 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

36 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

281 j

WCR and payment terms evolution
SARL BUREAU ET ARTICLES DE LA CEZE

Positioning of SARL BUREAU ET ARTICLES DE LA CEZE in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'autres machines et équipements de bureau

Valuation estimate

Based on 73 transactions of similar company sales (all years), the value of SARL BUREAU ET ARTICLES DE LA CEZE is estimated at 43 990 € (range 42 326€ - 45 531€). With an EBITDA of 13 541€, the sector multiple of 0.5x is applied. The price/revenue ratio is 0.34x (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
73 tx
42k€ 43k€ 45k€
43 990 € Range: 42 326€ - 45 531€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
13 541 € × 0.5x
Estimation 7 374 €
4 146€ - 9 749€
Revenue Multiple 30%
392 302 € × 0.34x
Estimation 133 537 €
133 537€ - 133 537€
Net Income Multiple 20%
1 051 € × 1.2x
Estimation 1 215 €
964€ - 2 977€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 73 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'autres machines et équipements de bureau )

Compare SARL BUREAU ET ARTICLES DE LA CEZE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'autres machines et équipements de bureau

Frequently asked questions about SARL BUREAU ET ARTICLES DE LA CEZE

What is the revenue of SARL BUREAU ET ARTICLES DE LA CEZE ?

The revenue of SARL BUREAU ET ARTICLES DE LA CEZE in 2021 is 392 k€.

Is SARL BUREAU ET ARTICLES DE LA CEZE profitable?

Yes, SARL BUREAU ET ARTICLES DE LA CEZE generated a net profit of 1 k€ in 2021.

Where is the headquarters of SARL BUREAU ET ARTICLES DE LA CEZE ?

The headquarters of SARL BUREAU ET ARTICLES DE LA CEZE is located in BAGNOLS-SUR-CEZE (30200), in the department Gard.

Where to find the tax return of SARL BUREAU ET ARTICLES DE LA CEZE ?

The tax return of SARL BUREAU ET ARTICLES DE LA CEZE 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 SARL BUREAU ET ARTICLES DE LA CEZE operate?

SARL BUREAU ET ARTICLES DE LA CEZE operates in the sector Commerce de gros (commerce interentreprises) d'autres machines et équipements de bureau (NAF code 46.66Z). See the 'Sector positioning' section above to compare the company with its competitors.