SICA CER'EST-CEREALS DE L'EST : revenue, balance sheet and financial ratios

SICA CER'EST-CEREALS DE L'EST is a French company founded 3 years ago, specialized in the sector Entreposage et stockage non frigorifique. Based in BRAS-SUR-MEUSE (55100), this company of category ETI shows in 2025 a revenue of 187.7 M€. 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 - SICA CER'EST-CEREALS DE L'EST (SIREN 917630246)
Indicator 2025 2024 2023
Revenue 187 682 793 € 211 991 009 € 275 909 965 €
Net income 61 619 € 93 952 € 11 738 €
EBITDA 70 848 € 5 689 € -139 801 €
Net margin 0.0% 0.0% 0.0%

Revenue and income statement

In 2025, SICA CER'EST-CEREALS DE L'EST achieves revenue of 187.7 M€. Revenue is declining over the period 2023-2025 (CAGR: -17.5%). Significant drop of -11% vs 2024. After deducting consumption (184.8 M€), gross margin stands at 2.9 M€, i.e. a rate of 2%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 71 k€, representing 0.0% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 62 k€, i.e. 0.0% 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

187 682 793 €

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

2 882 004 €

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

70 848 €

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

42 451 €

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

61 619 €

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

0.0%

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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 314%. 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 1%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 6.2 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 0.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

314.477%

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

0.508%

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

0.048%

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

6.194

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

40.0%

Solvency indicators evolution
SICA CER'EST-CEREALS DE L'EST

Sector positioning

Debt ratio
314.48 2025
2023
2024
2025
Q1: 0.36
Med: 41.05
Q3: 94.7
Watch

In 2025, the debt ratio of SICA CER'EST-CEREALS DE L... (314.48) 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
0.51% 2025
2023
2024
2025
Q1: 17.83%
Med: 37.48%
Q3: 58.98%
Watch -7 pts over 3 years

In 2025, the financial autonomy of SICA CER'EST-CEREALS DE L... (0.5%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
6.19 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 1.0 years
Q3: 5.18 years
Watch +51 pts over 3 years

In 2025, the repayment capacity of SICA CER'EST-CEREALS DE L... (6.19) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 102.40. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

102.396

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

0.0

Liquidity indicators evolution
SICA CER'EST-CEREALS DE L'EST

Sector positioning

Liquidity ratio
102.4 2025
2023
2024
2025
Q1: 108.74
Med: 185.86
Q3: 322.43
Watch

In 2025, the liquidity ratio of SICA CER'EST-CEREALS DE L... (102.40) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
0.0x 2025
2023
2024
2025
Q1: 0.0x
Med: 2.99x
Q3: 12.05x
Average

In 2025, the interest coverage of SICA CER'EST-CEREALS DE L... (0.0x) 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: 29 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 62 days. Excellent situation: suppliers finance 33 days of the operating cycle (retail model). Overall, WCR represents 61 days of revenue, i.e. 31.8 M€ to permanently finance. Notable WCR improvement over the period (-27%), freeing up cash.

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

31 780 327 €

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

29 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

62 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

0 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

61 j

WCR and payment terms evolution
SICA CER'EST-CEREALS DE L'EST

Positioning of SICA CER'EST-CEREALS DE L'EST in its sector

Comparison with sector Entreposage et stockage non frigorifique

Valuation estimate

Based on 77 transactions of similar company sales (all years), the value of SICA CER'EST-CEREALS DE L'EST is estimated at 8 145 221 € (range 5 259 223€ - 19 506 946€). With an EBITDA of 70 848€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.14x (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 2025
77 tx
5259k€ 8145k€ 19506k€
8 145 221 € Range: 5 259 223€ - 19 506 946€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
70 848 € × 1.0x
Estimation 72 010 €
31 826€ - 170 192€
Revenue Multiple 30%
187 682 793 € × 0.14x
Estimation 26 981 667 €
17 459 862€ - 64 555 867€
Net Income Multiple 20%
61 619 € × 1.2x
Estimation 73 581 €
26 759€ - 275 451€
How is this estimate calculated?

This estimate is based on the analysis of 77 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 (Entreposage et stockage non frigorifique)

Compare SICA CER'EST-CEREALS DE L'EST with other companies in the same sector:

Voir toutes les statistiques du secteur Entreposage et stockage non frigorifique

Frequently asked questions about SICA CER'EST-CEREALS DE L'EST

What is the revenue of SICA CER'EST-CEREALS DE L'EST ?

The revenue of SICA CER'EST-CEREALS DE L'EST in 2025 is 187.7 M€.

Is SICA CER'EST-CEREALS DE L'EST profitable?

Yes, SICA CER'EST-CEREALS DE L'EST generated a net profit of 62 k€ in 2025.

Where is the headquarters of SICA CER'EST-CEREALS DE L'EST ?

The headquarters of SICA CER'EST-CEREALS DE L'EST is located in BRAS-SUR-MEUSE (55100), in the department Meuse.

Where to find the tax return of SICA CER'EST-CEREALS DE L'EST ?

The tax return of SICA CER'EST-CEREALS DE L'EST 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 SICA CER'EST-CEREALS DE L'EST operate?

SICA CER'EST-CEREALS DE L'EST operates in the sector Entreposage et stockage non frigorifique (NAF code 52.10B). See the 'Sector positioning' section above to compare the company with its competitors.