SOCIETE CIVILE CATHERINE BOZON : revenue, balance sheet and financial ratios

SOCIETE CIVILE CATHERINE BOZON is a French company founded 15 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in COULEUVRE (03320), this company of category PME shows in 2017 a revenue of 296 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - SOCIETE CIVILE CATHERINE BOZON (SIREN 529338741)
Indicator 2017 2016
Revenue 296 098 € 303 792 €
Net income 120 899 € 126 625 €
EBITDA 169 104 € 186 666 €
Net margin 40.8% 41.7%

Revenue and income statement

In 2017, SOCIETE CIVILE CATHERINE BOZON achieves revenue of 296 k€. Slight decline of -3% vs 2016. After deducting consumption (0 €), gross margin stands at 296 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 169 k€, representing 57.1% of revenue. Warning negative scissor effect: despite revenue change (-3%), EBITDA varies by -9%, reducing margin by 4.3 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 121 k€, i.e. 40.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2017) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

296 098 €

Gross margin (2017) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

296 098 €

EBITDA (2017) ?
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

169 104 €

EBIT (2017) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

167 958 €

Net income (2017) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

120 899 €

EBITDA margin (2017) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

57.1%

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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). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 42.1% 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 (2017) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

2.896%

Financial autonomy (2017) ?
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

2.798%

Cash flow / Revenue (2017) ?
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

42.081%

Repayment capacity (2017) ?
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

0.075

Asset age ratio (2017) ?
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

1.8%

Solvency indicators evolution
SOCIETE CIVILE CATHERINE BOZON

Sector positioning

Debt ratio
2.9 2017
2016
2017
Q1: 0.0
Med: 13.68
Q3: 149.68
Good -21 pts over 2 years

In 2017, the debt ratio of SOCIETE CIVILE CATHERINE ... (2.90) 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
2.8% 2017
2016
2017
Q1: 3.75%
Med: 38.99%
Q3: 78.34%
Average -8 pts over 2 years

In 2017, the financial autonomy of SOCIETE CIVILE CATHERINE ... (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
0.07 years 2017
2016
2017
Q1: 0.0 years
Med: 0.51 years
Q3: 7.56 years
Good -19 pts over 2 years

In 2017, the repayment capacity of SOCIETE CIVILE CATHERINE ... (0.07) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 6056.12. 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 0.4x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2017) ?
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

6056.117

Interest coverage (2017) ?
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

0.393

Liquidity indicators evolution
SOCIETE CIVILE CATHERINE BOZON

Sector positioning

Liquidity ratio
6056.12 2017
2016
2017
Q1: 73.82
Med: 229.69
Q3: 855.41
Excellent

In 2017, the liquidity ratio of SOCIETE CIVILE CATHERINE ... (6056.12) 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
0.39x 2017
2016
2017
Q1: 0.0x
Med: 0.15x
Q3: 15.56x
Good

In 2017, the interest coverage of SOCIETE CIVILE CATHERINE ... (0.4x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 4 days. Favorable situation: supplier credit is longer than customer credit by 4 days. Overall, WCR represents 96 days of revenue, i.e. 79 k€ to permanently finance.

Operating WCR (2017) ?
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

79 141 €

Customer credit (2017) ?
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

0 j

Supplier credit (2017) ?
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

4 j

Inventory turnover (2017) ?
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 (2017) ?
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

96 j

WCR and payment terms evolution
SOCIETE CIVILE CATHERINE BOZON

Positioning of SOCIETE CIVILE CATHERINE BOZON in its sector

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

Valuation estimate

Based on 227 transactions of similar company sales in 2017, the value of SOCIETE CIVILE CATHERINE BOZON is estimated at 568 035 € (range 188 664€ - 1 131 281€). With an EBITDA of 169 104€, the sector multiple of 4.4x is applied. The price/revenue ratio is 0.62x (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 2017
227 transactions
188k€ 568k€ 1131k€
568 035 € Range: 188 664€ - 1 131 281€
NAF 5 année 2017

Valuation detail by method

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EBITDA Multiple 50%
169 104 € × 4.4x
Estimation 752 082 €
231 570€ - 1 366 301€
Revenue Multiple 30%
296 098 € × 0.62x
Estimation 182 161 €
66 588€ - 416 722€
Net Income Multiple 20%
120 899 € × 5.7x
Estimation 686 732 €
264 517€ - 1 615 569€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 227 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 SOCIETE CIVILE CATHERINE BOZON 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 SOCIETE CIVILE CATHERINE BOZON

What is the revenue of SOCIETE CIVILE CATHERINE BOZON ?

The revenue of SOCIETE CIVILE CATHERINE BOZON in 2017 is 296 k€.

Is SOCIETE CIVILE CATHERINE BOZON profitable?

Yes, SOCIETE CIVILE CATHERINE BOZON generated a net profit of 121 k€ in 2017.

Where is the headquarters of SOCIETE CIVILE CATHERINE BOZON ?

The headquarters of SOCIETE CIVILE CATHERINE BOZON is located in COULEUVRE (03320), in the department Allier.

Where to find the tax return of SOCIETE CIVILE CATHERINE BOZON ?

The tax return of SOCIETE CIVILE CATHERINE BOZON 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 SOCIETE CIVILE CATHERINE BOZON operate?

SOCIETE CIVILE CATHERINE BOZON 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.