SOCIETE DES CELLULAIRES TECHNIQUES : revenue, balance sheet and financial ratios

SOCIETE DES CELLULAIRES TECHNIQUES is a French company founded 45 years ago, specialized in the sector Fabrication d'emballages en matières plastiques. Based in BURNHAUPT-LE-HAUT (68520), this company of category ETI shows in 2024 a revenue of 10.8 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 - SOCIETE DES CELLULAIRES TECHNIQUES (SIREN 319265807)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 10 807 504 € 12 215 557 € 13 888 694 € 12 937 607 € 10 366 661 € 11 839 736 € 11 502 237 € 11 037 306 € 12 893 549 €
Net income 1 578 870 € 2 666 330 € 2 881 064 € 1 225 744 € 1 071 726 € 1 430 672 € 1 245 651 € 1 623 616 € 1 216 477 €
EBITDA -287 337 € 315 513 € 1 107 135 € 1 080 959 € 630 839 € 277 219 € 150 625 € 675 137 € 778 138 €
Net margin 14.6% 21.8% 20.7% 9.5% 10.3% 12.1% 10.8% 14.7% 9.4%

Revenue and income statement

In 2024, SOCIETE DES CELLULAIRES TECHNIQUES achieves revenue of 10.8 M€. Activity remains stable over the period (CAGR: -2.2%). Significant drop of -12% vs 2023. After deducting consumption (5.2 M€), gross margin stands at 5.6 M€, i.e. a rate of 52%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -287 k€, representing -2.7% of revenue. Warning negative scissor effect: despite revenue change (-12%), EBITDA varies by -191%, reducing margin by 5.2 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.6 M€, i.e. 14.6% 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

10 807 504 €

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

5 592 607 €

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

-287 337 €

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

784 555 €

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

1 578 870 €

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

-2.7%

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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 47%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 55%. 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 8.5 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 3.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

47.325%

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

54.712%

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

3.567%

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

8.47

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

28.8%

Solvency indicators evolution
SOCIETE DES CELLULAIRES TECHNIQUES

Sector positioning

Debt ratio
47.33 2024
2022
2023
2024
Q1: 0.81
Med: 21.34
Q3: 62.69
Average

In 2024, the debt ratio of SOCIETE DES CELLULAIRES T... (47.33) 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
54.71% 2024
2022
2023
2024
Q1: 34.69%
Med: 51.42%
Q3: 66.21%
Good +10 pts over 3 years

In 2024, the financial autonomy of SOCIETE DES CELLULAIRES T... (54.7%) 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
8.47 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.67 years
Q3: 2.23 years
Watch +27 pts over 3 years

In 2024, the repayment capacity of SOCIETE DES CELLULAIRES T... (8.47) 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 154.69. 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

154.685

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

-20.887

Liquidity indicators evolution
SOCIETE DES CELLULAIRES TECHNIQUES

Sector positioning

Liquidity ratio
154.69 2024
2022
2023
2024
Q1: 149.84
Med: 223.59
Q3: 339.99
Average -6 pts over 3 years

In 2024, the liquidity ratio of SOCIETE DES CELLULAIRES T... (154.69) 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
-20.89x 2024
2022
2023
2024
Q1: 0.29x
Med: 3.95x
Q3: 10.02x
Average -28 pts over 3 years

In 2024, the interest coverage of SOCIETE DES CELLULAIRES T... (-20.9x) 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: 73 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 57 days. The company must finance 16 days of gap between collections and payments. Inventory turnover is 40 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 81 days of revenue, i.e. 2.4 M€ to permanently finance. Over 2016-2024, WCR increased by +20%, 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

2 428 878 €

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

73 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

57 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

40 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

81 j

WCR and payment terms evolution
SOCIETE DES CELLULAIRES TECHNIQUES

Positioning of SOCIETE DES CELLULAIRES TECHNIQUES in its sector

Comparison with sector Fabrication d'emballages en matières plastiques

Valuation estimate

Based on 76 transactions of similar company sales (all years), the value of SOCIETE DES CELLULAIRES TECHNIQUES is estimated at 2 413 809 € (range 970 633€ - 6 063 612€). The price/revenue ratio is 0.20x (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
76 tx
970k€ 2413k€ 6063k€
2 413 809 € Range: 970 633€ - 6 063 612€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
10 807 504 € × 0.20x
Estimation 2 198 755 €
1 051 113€ - 2 958 983€
Net Income Multiple 20%
1 578 870 € × 1.7x
Estimation 2 736 391 €
849 915€ - 10 720 557€
How is this estimate calculated?

This estimate is based on the analysis of 76 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 (Fabrication d'emballages en matières plastiques)

Compare SOCIETE DES CELLULAIRES TECHNIQUES with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d'emballages en matières plastiques

Frequently asked questions about SOCIETE DES CELLULAIRES TECHNIQUES

What is the revenue of SOCIETE DES CELLULAIRES TECHNIQUES ?

The revenue of SOCIETE DES CELLULAIRES TECHNIQUES in 2024 is 10.8 M€.

Is SOCIETE DES CELLULAIRES TECHNIQUES profitable?

Yes, SOCIETE DES CELLULAIRES TECHNIQUES generated a net profit of 1.6 M€ in 2024.

Where is the headquarters of SOCIETE DES CELLULAIRES TECHNIQUES ?

The headquarters of SOCIETE DES CELLULAIRES TECHNIQUES is located in BURNHAUPT-LE-HAUT (68520), in the department Haut-Rhin.

Where to find the tax return of SOCIETE DES CELLULAIRES TECHNIQUES ?

The tax return of SOCIETE DES CELLULAIRES TECHNIQUES 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 DES CELLULAIRES TECHNIQUES operate?

SOCIETE DES CELLULAIRES TECHNIQUES operates in the sector Fabrication d'emballages en matières plastiques (NAF code 22.22Z). See the 'Sector positioning' section above to compare the company with its competitors.