SARL CLAUDE CELLAN : revenue, balance sheet and financial ratios

SARL CLAUDE CELLAN is a French company founded 35 years ago, specialized in the sector Travaux d'installation d'eau et de gaz en tous locaux. Based in ANGLET (64600), this company of category PME shows in 2025 a revenue of 3.0 M€. 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

Financial history - SARL CLAUDE CELLAN (SIREN 379645781)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 3 023 392 € 2 935 239 € 3 265 258 € N/C 2 608 995 € 2 174 419 € 2 226 244 € 1 942 812 € N/C 1 528 615 €
Net income 336 529 € 312 957 € 390 040 € 452 796 € 298 853 € 157 393 € 174 616 € 145 602 € 118 307 € 120 467 €
EBITDA 485 171 € 402 186 € 533 087 € N/C 500 213 € 271 856 € 283 846 € 245 820 € N/C 185 345 €
Net margin 11.1% 10.7% 11.9% N/C 11.5% 7.2% 7.8% 7.5% N/C 7.9%

Revenue and income statement

In 2025, SARL CLAUDE CELLAN achieves revenue of 3.0 M€. Over the period 2016-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +7.9%. Vs 2024: +3%. After deducting consumption (1.2 M€), gross margin stands at 1.9 M€, i.e. a rate of 61%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 485 k€, representing 16.0% of revenue. Positive scissor effect: EBITDA margin improves by +2.3 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 337 k€, i.e. 11.1% 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

3 023 392 €

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

1 853 899 €

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

485 171 €

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

417 394 €

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

336 529 €

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

16.0%

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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 3%. 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 76%. 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 0.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 13.2% 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 (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

2.759%

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

76.3%

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

13.174%

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

0.151

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

42.8%

Solvency indicators evolution
SARL CLAUDE CELLAN

Sector positioning

Debt ratio
2.76 2025
2023
2024
2025
Q1: 4.84
Med: 17.02
Q3: 39.87
Excellent -6 pts over 3 years

In 2025, the debt ratio of SARL CLAUDE CELLAN (2.76) 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
76.3% 2025
2023
2024
2025
Q1: 25.1%
Med: 46.33%
Q3: 62.69%
Excellent

In 2025, the financial autonomy of SARL CLAUDE CELLAN (76.3%) 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
0.15 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.52 years
Q3: 1.63 years
Good -21 pts over 3 years

In 2025, the repayment capacity of SARL CLAUDE CELLAN (0.15) 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 318.53. 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 0.5x. 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

318.526

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

0.526

Liquidity indicators evolution
SARL CLAUDE CELLAN

Sector positioning

Liquidity ratio
318.53 2025
2023
2024
2025
Q1: 164.45
Med: 230.78
Q3: 335.49
Good

In 2025, the liquidity ratio of SARL CLAUDE CELLAN (318.53) 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.

Interest coverage
0.53x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.8x
Q3: 4.49x
Average -11 pts over 3 years

In 2025, the interest coverage of SARL CLAUDE CELLAN (0.5x) 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: 53 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 44 days. The company must finance 9 days of gap between collections and payments. Inventory turnover is 19 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 50 days of revenue, i.e. 419 k€ to permanently finance. Over 2016-2025, WCR increased by +52%, requiring additional financing.

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

418 830 €

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

53 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

44 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

19 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

50 j

WCR and payment terms evolution
SARL CLAUDE CELLAN

Positioning of SARL CLAUDE CELLAN in its sector

Comparison with sector Travaux d'installation d'eau et de gaz en tous locaux

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (38 transactions). This range of 394 302€ to 1 150 028€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
394k€ 1085k€ 1150k€
1 085 136 € Range: 394 302€ - 1 150 028€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 38 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 (Travaux d'installation d'eau et de gaz en tous locaux)

Compare SARL CLAUDE CELLAN with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux d'installation d'eau et de gaz en tous locaux

Frequently asked questions about SARL CLAUDE CELLAN

What is the revenue of SARL CLAUDE CELLAN ?

The revenue of SARL CLAUDE CELLAN in 2025 is 3.0 M€.

Is SARL CLAUDE CELLAN profitable?

Yes, SARL CLAUDE CELLAN generated a net profit of 337 k€ in 2025.

Where is the headquarters of SARL CLAUDE CELLAN ?

The headquarters of SARL CLAUDE CELLAN is located in ANGLET (64600), in the department Pyrenees-Atlantiques.

Where to find the tax return of SARL CLAUDE CELLAN ?

The tax return of SARL CLAUDE CELLAN 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 CLAUDE CELLAN operate?

SARL CLAUDE CELLAN operates in the sector Travaux d'installation d'eau et de gaz en tous locaux (NAF code 43.22A). See the 'Sector positioning' section above to compare the company with its competitors.