SAS CLAVEAU JEROME : revenue, balance sheet and financial ratios

SAS CLAVEAU JEROME is a French company founded 4 years ago, specialized in the sector Autres intermédiaires du commerce en produits divers. Based in VILLAMBLAIN (45310), this company of category PME shows in 2024 a revenue of 14 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 - SAS CLAVEAU JEROME (SIREN 909841439)
Indicator 2024 2023 2022
Revenue 13 870 € 39 522 € 40 033 €
Net income 8 319 € 30 812 € 30 037 €
EBITDA 10 854 € 36 960 € 35 338 €
Net margin 60.0% 78.0% 75.0%

Revenue and income statement

In 2024, SAS CLAVEAU JEROME achieves revenue of 14 k€. Revenue is declining over the period 2022-2024 (CAGR: -41.1%). Significant drop of -65% vs 2023. After deducting consumption (0 €), gross margin stands at 14 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 11 k€, representing 78.3% of revenue. Warning negative scissor effect: despite revenue change (-65%), EBITDA varies by -71%, reducing margin by 15.3 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 8 k€, i.e. 60.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

13 870 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

13 870 €

EBITDA (2024) ?
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

10 854 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

10 853 €

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

8 319 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

78.3%

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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 3%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 60.0% 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 (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

3.195%

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

2.779%

Cash flow / Revenue (2024) ?
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

59.957%

Repayment capacity (2024) ?
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

0.0

Solvency indicators evolution
SAS CLAVEAU JEROME

Sector positioning

Debt ratio
3.19 2024
2022
2023
2024
Q1: 0.0
Med: 6.15
Q3: 45.95
Good

In 2024, the debt ratio of SAS CLAVEAU JEROME (3.19) 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
2.78% 2024
2022
2023
2024
Q1: 3.97%
Med: 34.0%
Q3: 67.32%
Average

In 2024, the financial autonomy of SAS CLAVEAU JEROME (2.8%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.8 years
Excellent

In 2024, the repayment capacity of SAS CLAVEAU JEROME (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 765.92. 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 9.8x. Operating income very largely covers interest expenses: high safety margin.

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

765.916

Interest coverage (2024) ?
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

9.849

Liquidity indicators evolution
SAS CLAVEAU JEROME

Sector positioning

Liquidity ratio
765.92 2024
2022
2023
2024
Q1: 139.4
Med: 252.5
Q3: 584.37
Excellent +16 pts over 3 years

In 2024, the liquidity ratio of SAS CLAVEAU JEROME (765.92) 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
9.85x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.95x
Excellent +50 pts over 3 years

In 2024, the interest coverage of SAS CLAVEAU JEROME (9.8x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 291 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 532 days. Excellent situation: suppliers finance 241 days of the operating cycle (retail model). Overall, WCR represents 1604 days of revenue, i.e. 62 k€ to permanently finance. Over 2022-2024, WCR increased by +634%, requiring additional financing.

Operating WCR (2024) ?
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

61 794 €

Customer credit (2024) ?
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

291 j

Supplier credit (2024) ?
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

532 j

Inventory turnover (2024) ?
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

0 j

WCR in days of revenue (2024) ?
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

1604 j

WCR and payment terms evolution
SAS CLAVEAU JEROME

Positioning of SAS CLAVEAU JEROME in its sector

Comparison with sector Autres intermédiaires du commerce en produits divers

Valuation estimate

Based on 85 transactions of similar company sales (all years), the value of SAS CLAVEAU JEROME is estimated at 8 970 € (range 4 770€ - 38 581€). With an EBITDA of 10 854€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.32x (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 2024
85 tx
4k€ 8k€ 38k€
8 970 € Range: 4 770€ - 38 581€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
10 854 € × 1.0x
Estimation 10 683 €
5 865€ - 47 347€
Revenue Multiple 30%
13 870 € × 0.32x
Estimation 4 481 €
2 496€ - 10 648€
Net Income Multiple 20%
8 319 € × 1.4x
Estimation 11 422 €
5 447€ - 58 565€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 85 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 (Autres intermédiaires du commerce en produits divers)

Compare SAS CLAVEAU JEROME with other companies in the same sector:

Voir toutes les statistiques du secteur Autres intermédiaires du commerce en produits divers

Frequently asked questions about SAS CLAVEAU JEROME

What is the revenue of SAS CLAVEAU JEROME ?

The revenue of SAS CLAVEAU JEROME in 2024 is 14 k€.

Is SAS CLAVEAU JEROME profitable?

Yes, SAS CLAVEAU JEROME generated a net profit of 8 k€ in 2024.

Where is the headquarters of SAS CLAVEAU JEROME ?

The headquarters of SAS CLAVEAU JEROME is located in VILLAMBLAIN (45310), in the department Loiret.

Where to find the tax return of SAS CLAVEAU JEROME ?

The tax return of SAS CLAVEAU JEROME 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 SAS CLAVEAU JEROME operate?

SAS CLAVEAU JEROME operates in the sector Autres intermédiaires du commerce en produits divers (NAF code 46.19B). See the 'Sector positioning' section above to compare the company with its competitors.