SAS EL CELLER IBERIC : revenue, balance sheet and financial ratios

SAS EL CELLER IBERIC is a French company founded 8 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in SAINT-ANDRE (66690), this company of category PME shows in 2024 a revenue of 22 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-11

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

Financial history - SAS EL CELLER IBERIC (SIREN 833731094)
Indicator 2024 2023 2022 2021 2018
Revenue 21 722 € 30 000 € 30 000 € 20 000 € 188 274 €
Net income -7 336 € 6 861 € -164 € 35 048 € 45 €
EBITDA -5 078 € 10 888 € 8 623 € 45 116 € 10 184 €
Net margin -33.8% 22.9% -0.5% 175.2% 0.0%

Revenue and income statement

In 2024, SAS EL CELLER IBERIC achieves revenue of 22 k€. Revenue is declining over the period 2018-2024 (CAGR: -30.2%). Significant drop of -28% vs 2023. After deducting consumption (0 €), gross margin stands at 22 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 -5 k€, representing -23.4% of revenue. Warning negative scissor effect: despite revenue change (-28%), EBITDA varies by -147%, reducing margin by 59.7 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -7 k€ (-33.8% of revenue), which will impact equity.

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

21 722 €

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

21 722 €

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

-5 078 €

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

-7 096 €

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

-7 336 €

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

-23.4%

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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 1158%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 53%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

1158.091%

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

52.518%

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

-15.436%

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

-4.135

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

16.2%

Solvency indicators evolution
SAS EL CELLER IBERIC

Sector positioning

Debt ratio
1158.09 2024
2022
2023
2024
Q1: -20.86
Med: 5.98
Q3: 146.91
Average

In 2024, the debt ratio of SAS EL CELLER IBERIC (1158.09) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
52.52% 2024
2022
2023
2024
Q1: 0.04%
Med: 27.65%
Q3: 73.85%
Good -6 pts over 3 years

In 2024, the financial autonomy of SAS EL CELLER IBERIC (52.5%) 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
-4.13 years 2024
2022
2023
2024
Q1: -0.02 years
Med: 0.66 years
Q3: 10.59 years
Excellent -32 pts over 3 years

In 2024, the repayment capacity of SAS EL CELLER IBERIC (-4.13) 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 140.51. 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

140.508

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

-4.746

Liquidity indicators evolution
SAS EL CELLER IBERIC

Sector positioning

Liquidity ratio
140.51 2024
2022
2023
2024
Q1: 83.89
Med: 308.33
Q3: 1331.54
Average -6 pts over 3 years

In 2024, the liquidity ratio of SAS EL CELLER IBERIC (140.51) 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
-4.75x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 20.08x
Average -36 pts over 3 years

In 2024, the interest coverage of SAS EL CELLER IBERIC (-4.8x) 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: 8 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 59 days. Excellent situation: suppliers finance 51 days of the operating cycle (retail model). WCR is negative (-151 days): operations structurally generate cash. Over 2018-2024, WCR increased by +51%, 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

-9 124 €

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

8 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

59 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

-151 j

WCR and payment terms evolution
SAS EL CELLER IBERIC

Positioning of SAS EL CELLER IBERIC in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 169 transactions of similar company sales in 2024, the value of SAS EL CELLER IBERIC is estimated at 17 521 € (range 6 695€ - 32 673€). The price/revenue ratio is 0.81x (in line with sector norms). 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
169 transactions
6k€ 17k€ 32k€
17 521 € Range: 6 695€ - 32 673€
NAF 5 année 2024

Valuation method used

Revenue Multiple
21 722 € × 0.81x = 17 522 €
Range: 6 696€ - 32 673€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 169 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 (Location de terrains et d'autres biens immobiliers)

Compare SAS EL CELLER IBERIC with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about SAS EL CELLER IBERIC

What is the revenue of SAS EL CELLER IBERIC ?

The revenue of SAS EL CELLER IBERIC in 2024 is 22 k€.

Is SAS EL CELLER IBERIC profitable?

SAS EL CELLER IBERIC recorded a net loss in 2024.

Where is the headquarters of SAS EL CELLER IBERIC ?

The headquarters of SAS EL CELLER IBERIC is located in SAINT-ANDRE (66690), in the department Pyrenees-Orientales.

Where to find the tax return of SAS EL CELLER IBERIC ?

The tax return of SAS EL CELLER IBERIC 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 EL CELLER IBERIC operate?

SAS EL CELLER IBERIC operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.