SIREN : 419478896
SARL CB is a French company founded 27 years ago, specialized in the sector Commerce de détail de meubles. Based in SAINT PAUL LE GAULTIER (72130), this company of category PME shows in 2023 a revenue of 157 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
| Indicator | 2023 | 2017 | 2016 |
|---|---|---|---|
| Revenue | 157 198 € | 151 643 € | 149 764 € |
| Net income | 5 533 € | -15 411 € | -15 141 € |
| EBITDA | 10 610 € | -9 932 € | -13 815 € |
| Net margin | 3.5% | -10.2% | -10.1% |
In 2023, SARL CB achieves revenue of 157 k€. Revenue is growing positively over 3 years (CAGR: +0.7%). Vs 2017: +4%. After deducting consumption (32 k€), gross margin stands at 126 k€, i.e. a rate of 80%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 11 k€, representing 6.7% of revenue. Positive scissor effect: EBITDA margin improves by +13.3 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 6 k€, i.e. 3.5% of revenue. This profit can be retained or distributed to shareholders.
157 198 €
125 610 €
10 610 €
9 727 €
5 533 €
6.7%
The debt ratio (= Financial debt / Equity x 100) stands at 103%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 31%. The balance between equity and debt is satisfactory. 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 6.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
103.119%
30.566%
6.372%
4.505
4.4%
In 2023, the debt ratio of SARL CB (103.12) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2023, the financial autonomy of SARL CB (30.6%) 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.
In 2023, the repayment capacity of SARL CB (4.50) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 254.59. 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 2.3x. Financial charges are adequately covered by operations.
254.594
2.29
In 2023, the liquidity ratio of SARL CB (254.59) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.
In 2023, the interest coverage of SARL CB (2.3x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 84 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 28 days. The gap of 56 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 195 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 209 days of revenue, i.e. 91 k€ to permanently finance.
91 304 €
84 j
28 j
195 j
209 j
Based on 55 transactions of similar company sales
in 2023,
the value of SARL CB is estimated at
27 454 €
(range 14 017€ - 51 300€).
With an EBITDA of 10 610€, the sector multiple of 2.8x is applied.
The price/revenue ratio is 0.20x
(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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 55 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 SARL CB with other companies in the same sector:
Voir toutes les statistiques du secteur Commerce de détail de meubles
The revenue of SARL CB in 2023 is 157 k€.
Yes, SARL CB generated a net profit of 6 k€ in 2023.
The headquarters of SARL CB is located in SAINT PAUL LE GAULTIER (72130), in the department Sarthe.
The tax return of SARL CB 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).
SARL CB operates in the sector Commerce de détail de meubles (NAF code 47.59A). See the 'Sector positioning' section above to compare the company with its competitors.