Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

SARL CNML : revenue, balance sheet and financial ratios

SARL CNML is a French company founded 51 years ago, specialized in the sector Commerces de détail d'optique. Based in NIVILLAC (56130), this company of category PME shows in 2024 a net income positive of 76 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 CNML (SIREN 858802564)
Indicator 2024 2023
Revenue N/C N/C
Net income 76 028 € 23 977 €
EBITDA N/C N/C
Net margin N/C N/C

Revenue and income statement

In 2024, SARL CNML generates positive net income of 76 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2023-2024: 24 k€ -> 76 k€.

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

76 028 €

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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 114%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 34%. The balance between equity and debt is satisfactory.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

113.713%

Financial autonomy (2024) ?
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

34.248%

Asset age ratio (2024) ?
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

76.8%

Solvency indicators evolution
SARL CNML

Sector positioning

Debt ratio
113.71 2024
2023
2024
Q1: 6.25
Med: 24.6
Q3: 67.83
Watch

In 2024, the debt ratio of SARL CNML (113.71) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
34.25% 2024
2023
2024
Q1: 27.06%
Med: 52.86%
Q3: 69.46%
Average +7 pts over 2 years

In 2024, the financial autonomy of SARL CNML (34.2%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 196.58. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

196.579

Liquidity indicators evolution
SARL CNML

Sector positioning

Liquidity ratio
196.58 2024
2023
2024
Q1: 162.44
Med: 249.24
Q3: 376.94
Average +10 pts over 2 years

In 2024, the liquidity ratio of SARL CNML (196.58) 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.

Positioning of SARL CNML in its sector

Comparison with sector Commerces de détail d'optique

Valuation estimate

Based on 117 transactions of similar company sales in 2024, the value of SARL CNML is estimated at 185 245 € (range 87 268€ - 574 625€). 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 2024
117 transactions
87k€ 185k€ 574k€
185 245 € Range: 87 268€ - 574 625€
NAF 5 année 2024

Valuation method used

Net Income Multiple
76 028 € × 2.4x = 185 245 €
Range: 87 269€ - 574 626€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 117 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 (Commerces de détail d'optique)

Compare SARL CNML with other companies in the same sector:

Frequently asked questions about SARL CNML

What is the revenue of SARL CNML ?

The revenue of SARL CNML is not publicly disclosed (confidential accounts filed with INPI).

Is SARL CNML profitable?

Yes, SARL CNML generated a net profit of 76 k€ in 2024.

Where is the headquarters of SARL CNML ?

The headquarters of SARL CNML is located in NIVILLAC (56130), in the department Morbihan.

Where to find the tax return of SARL CNML ?

The tax return of SARL CNML 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 CNML operate?

SARL CNML operates in the sector Commerces de détail d'optique (NAF code 47.78A). See the 'Sector positioning' section above to compare the company with its competitors.