SARL CEREVISIAE : revenue, balance sheet and financial ratios

SARL CEREVISIAE is a French company founded 15 years ago, specialized in the sector Commerce de détail de boissons en magasin spécialisé. Based in LA VALETTE-DU-VAR (83160), this company of category PME shows in 2025 a revenue of 1.1 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-07-18

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

Synthèse

Santé financière : Fragile

Signal structurel : résultat d'exploitation insuffisant pour couvrir les intérêts.

In summary, SARL CEREVISIAE combines a growing business with positive profitability. Its financial structure is solid, with debt well contained relative to its sector.

Financial history - SARL CEREVISIAE (SIREN 530141829)
Indicator 2025 2024 2023 2018 2017
Revenue 1 135 140 € 1 247 425 € 1 221 294 € 1 158 397 € 992 304 €
Net income 39 441 € 53 608 € -1 821 € 45 148 € 35 485 €
EBITDA 49 678 € 68 329 € 7 652 € 61 499 € 47 428 €
Net margin 3.5% 4.3% -0.1% 3.9% 3.6%

Revenue and income statement

In 2025, SARL CEREVISIAE achieves revenue of 1.1 M€. Revenue is growing positively over 5 years (CAGR: +1.7%). Slight decline of -9% vs 2024. After deducting consumption (728 k€), gross margin stands at 407 k€, i.e. a rate of 36%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 50 k€, representing 4.4% of revenue. This ratio is more favorable than the sector median (2.7%). Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 39 k€, i.e. 3.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 135 140 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

406 830 €

EBITDA (2025) ?
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

49 678 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

46 105 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

39 441 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

4.4%

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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 10%. This ratio is more favorable than the sector median (13.0%). Financial autonomy (= Equity / Total assets x 100) reaches 48%. This ratio is more favorable than the sector median (28.0%). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.6 years of cash flow to repay all financial debt. This ratio is slightly less favorable than the sector median (0.5 years). Cash flow represents 3.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This ratio is more favorable than the sector median (2.9%).

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

9.91%

Financial autonomy (2025) ?
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

47.55%

Cash flow / Revenue (2025) ?
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

3.75%

Repayment capacity (2025) ?
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

0.55

Asset age ratio (2025) ?
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

8.1%

Solvency indicators evolution
SARL CEREVISIAE

Sector positioning

Debt ratio
9.91% 2025
Q1: 1.04%
Med: 12.96%
Q3: 69.03%
Good

In 2025, the debt ratio of SARL CEREVISIAE (9.9%) 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
47.55% 2025
Q1: 6.17%
Med: 28.02%
Q3: 55.64%
Good +8 pts over 3 years

In 2025, the financial autonomy of SARL CEREVISIAE (47.5%) 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
0.55 years 2025
Q1: 0.0 years
Med: 0.48 years
Q3: 3.13 years
Average -36 pts over 3 years

In 2025, the repayment capacity of SARL CEREVISIAE (0.55) 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 1.54. This ratio is slightly less favorable than the sector median (2.3). The interest coverage ratio (= EBIT / Interest expenses) is 1.0x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2025) ?
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

1.54

Interest coverage (2025) ?
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

0.99

Liquidity indicators evolution
SARL CEREVISIAE

Sector positioning

Liquidity ratio
1.54 2025
Q1: 1.34
Med: 2.29
Q3: 3.92
Average

In 2025, the liquidity ratio of SARL CEREVISIAE (1.54) 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
0.99x 2025
Q1: 0.0x
Med: 0.34x
Q3: 5.4x
Good -22 pts over 3 years

In 2025, the interest coverage of SARL CEREVISIAE (1.0x) 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: 5 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 86 days. Excellent situation: suppliers finance 81 days of the operating cycle (retail model). Inventory turnover is 47 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 65 days of revenue, i.e. 204 k€ to permanently finance. Between 2018 and 2025, WCR worsened by 15 days of revenue, signaling an increased financing need.

Operating WCR (2025) ?
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

203 610 €

Customer credit (2025) ?
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

5 j

Supplier credit (2025) ?
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

86 j

Inventory turnover (2025) ?
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

47 j

WCR in days of revenue (2025) ?
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

65 j

WCR and payment terms evolution
SARL CEREVISIAE

Positioning of SARL CEREVISIAE in its sector

Comparison with sector Commerce de détail de boissons en magasin spécialisé

Valuation estimate

Based on 154 transactions of similar company sales (all years), the value of SARL CEREVISIAE is estimated at 323 694 € (range 168 583€ - 593 477€). With an EBITDA of 49 678€, the sector multiple of 5.6x is applied. The price/revenue ratio is 0.38x (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.

Estimated enterprise value 2025
154 transactions
168k€ 323k€ 593k€
323 694 € Range: 168 583€ - 593 477€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
49 678 € × 5.6x
Estimation 280 492 €
134 811€ - 532 797€
Revenue Multiple 30%
1 135 140 € × 0.38x
Estimation 435 465 €
256 061€ - 680 352€
Net Income Multiple 20%
39 441 € × 6.7x
Estimation 264 043 €
121 799€ - 614 865€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 154 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 détail de boissons en magasin spécialisé)

Compare SARL CEREVISIAE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de boissons en magasin spécialisé

Top companies in Commerce de détail de boissons en magasin spécialisé

Largest companies by revenue in the sector Commerce de détail de boissons en magasin spécialisé:

Top companies in Var

Largest companies by revenue in the department Var:

Voir le classement complet du département Var

Frequently asked questions about SARL CEREVISIAE

What is the revenue of SARL CEREVISIAE ?

The revenue of SARL CEREVISIAE in 2025 is 1.1 M€.

Is SARL CEREVISIAE profitable?

Yes, SARL CEREVISIAE generated a net profit of 39 k€ in 2025.

Where is the headquarters of SARL CEREVISIAE ?

The headquarters of SARL CEREVISIAE is located in LA VALETTE-DU-VAR (83160), in the department Var.

Where to find the tax return of SARL CEREVISIAE ?

The tax return of SARL CEREVISIAE 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 CEREVISIAE operate?

SARL CEREVISIAE operates in the sector Commerce de détail de boissons en magasin spécialisé (NAF code 47.25Z). See the 'Sector positioning' section above to compare the company with its competitors.