SAS GROUPE CESARINI : revenue, balance sheet and financial ratios

SAS GROUPE CESARINI is a French company founded 13 years ago, specialized in the sector Activités des sociétés holding. Based in CORTE (20250), this company of category PME shows in 2023 a revenue of 517 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 GROUPE CESARINI (SIREN 751625344)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 516 536 € 474 445 € 575 804 € 427 661 € 380 537 € 346 880 € 295 508 € 199 890 €
Net income 884 423 € 978 735 € 648 709 € 838 670 € 513 072 € 737 426 € 514 505 € 383 801 €
EBITDA 182 987 € 182 500 € 282 863 € 137 698 € 222 082 € 221 283 € 110 417 € 50 636 €
Net margin 171.2% 206.3% 112.7% 196.1% 134.8% 212.6% 174.1% 192.0%

Revenue and income statement

In 2023, SAS GROUPE CESARINI achieves revenue of 517 k€. Over the period 2016-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +14.5%. Vs 2022: +9%. After deducting consumption (0 €), gross margin stands at 517 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 183 k€, representing 35.4% of revenue. Warning negative scissor effect: despite revenue change (+9%), EBITDA varies by +0%, reducing margin by 3.0 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 884 k€, i.e. 171.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

516 536 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

516 536 €

EBITDA (2023) ?
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

182 987 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

134 439 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

884 423 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

35.4%

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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 31%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 71%. 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 0.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 171.4% 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 (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

30.707%

Financial autonomy (2023) ?
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

71.242%

Cash flow / Revenue (2023) ?
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

171.425%

Repayment capacity (2023) ?
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

0.828

Asset age ratio (2023) ?
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

54.8%

Solvency indicators evolution
SAS GROUPE CESARINI

Sector positioning

Debt ratio
30.71 2023
2021
2022
2023
Q1: 0.03
Med: 10.87
Q3: 70.22
Average

In 2023, the debt ratio of SAS GROUPE CESARINI (30.71) 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
71.24% 2023
2021
2022
2023
Q1: 17.2%
Med: 61.39%
Q3: 90.77%
Good

In 2023, the financial autonomy of SAS GROUPE CESARINI (71.2%) 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
0.83 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.09 years
Q3: 3.23 years
Average

In 2023, the repayment capacity of SAS GROUPE CESARINI (0.83) 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 625.04. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

625.036

Interest coverage (2023) ?
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

0.0

Liquidity indicators evolution
SAS GROUPE CESARINI

Sector positioning

Liquidity ratio
625.04 2023
2021
2022
2023
Q1: 126.86
Med: 619.0
Q3: 3548.33
Good

In 2023, the liquidity ratio of SAS GROUPE CESARINI (625.04) 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
0.0x 2023
2021
2022
2023
Q1: -65.31x
Med: 0.0x
Q3: 0.0x
Good

In 2023, the interest coverage of SAS GROUPE CESARINI (0.0x) 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: 115 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 44 days. The gap of 71 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 270 days of revenue, i.e. 388 k€ to permanently finance. Over 2016-2023, WCR increased by +136%, requiring additional financing.

Operating WCR (2023) ?
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

387 567 €

Customer credit (2023) ?
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

115 j

Supplier credit (2023) ?
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 (2023) ?
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 (2023) ?
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

270 j

WCR and payment terms evolution
SAS GROUPE CESARINI

Positioning of SAS GROUPE CESARINI in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Based on 63 transactions of similar company sales in 2023, the value of SAS GROUPE CESARINI is estimated at 2 105 265 € (range 481 202€ - 3 270 413€). With an EBITDA of 182 987€, the sector multiple of 4.6x is applied. The price/revenue ratio is 0.24x (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 2023
63 tx
481k€ 2105k€ 3270k€
2 105 265 € Range: 481 202€ - 3 270 413€
NAF 5 année 2023

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
182 987 € × 4.6x
Estimation 836 105 €
306 347€ - 1 422 723€
Revenue Multiple 30%
516 536 € × 0.24x
Estimation 124 215 €
90 845€ - 368 906€
Net Income Multiple 20%
884 423 € × 9.3x
Estimation 8 249 741 €
1 503 877€ - 12 241 902€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 63 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 (Activités des sociétés holding)

Compare SAS GROUPE CESARINI with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about SAS GROUPE CESARINI

What is the revenue of SAS GROUPE CESARINI ?

The revenue of SAS GROUPE CESARINI in 2023 is 517 k€.

Is SAS GROUPE CESARINI profitable?

Yes, SAS GROUPE CESARINI generated a net profit of 884 k€ in 2023.

Where is the headquarters of SAS GROUPE CESARINI ?

The headquarters of SAS GROUPE CESARINI is located in CORTE (20250).

Where to find the tax return of SAS GROUPE CESARINI ?

The tax return of SAS GROUPE CESARINI 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 GROUPE CESARINI operate?

SAS GROUPE CESARINI operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.