UNION-MATERIAUX CELESTIN : revenue, balance sheet and financial ratios

UNION-MATERIAUX CELESTIN is a French company founded 40 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction . Based in MONTPELLIER (34000), this company of category PME shows in 2021 a revenue of 9.7 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - UNION-MATERIAUX CELESTIN (SIREN 334956968)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C 9 690 337 € 9 238 864 € 9 534 533 € 9 325 018 € 9 541 558 € 9 490 231 €
Net income 403 836 € 418 435 € 439 043 € 279 381 € 337 159 € 462 882 € 314 053 € 264 429 €
EBITDA N/C N/C 750 566 € 120 755 € 460 171 € 645 768 € 506 238 € 374 161 €
Net margin N/C N/C 4.5% 3.0% 3.5% 5.0% 3.3% 2.8%

Revenue and income statement

In 2023, UNION-MATERIAUX CELESTIN generates positive net income of 404 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2023: 264 k€ -> 404 k€.

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

403 836 €

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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 0%. 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 58%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

0.116%

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

58.294%

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

12.8%

Solvency indicators evolution
UNION-MATERIAUX CELESTIN

Sector positioning

Debt ratio
0.12 2023
2021
2022
2023
Q1: 2.57
Med: 20.68
Q3: 66.59
Excellent

In 2023, the debt ratio of UNION-MATERIAUX CELESTIN (0.12) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
58.29% 2023
2021
2022
2023
Q1: 23.87%
Med: 44.0%
Q3: 61.5%
Good

In 2023, the financial autonomy of UNION-MATERIAUX CELESTIN (58.3%) 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
0.0 years 2021
2021
Q1: 0.0 years
Med: 0.7 years
Q3: 2.53 years
Good

In 2021, the repayment capacity of UNION-MATERIAUX CELESTIN (0.00) 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 212.68. 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

212.678

Liquidity indicators evolution
UNION-MATERIAUX CELESTIN

Sector positioning

Liquidity ratio
212.68 2023
2021
2022
2023
Q1: 162.74
Med: 229.49
Q3: 335.87
Average -14 pts over 3 years

In 2023, the liquidity ratio of UNION-MATERIAUX CELESTIN (212.68) 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
0.0x 2021
2021
Q1: 0.0x
Med: 0.79x
Q3: 3.74x
Average

In 2021, the interest coverage of UNION-MATERIAUX CELESTIN (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.

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

0 €

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

0 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

0 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 and payment terms evolution
UNION-MATERIAUX CELESTIN

Positioning of UNION-MATERIAUX CELESTIN in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (23 transactions). This range of 454 044€ to 1 503 169€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
454k€ 620k€ 1503k€
620 350 € Range: 454 044€ - 1 503 169€
NAF 5 année 2023

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 23 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 (Commerce de gros (commerce interentreprises) de bois et de matériaux de construction )

Compare UNION-MATERIAUX CELESTIN with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Frequently asked questions about UNION-MATERIAUX CELESTIN

What is the revenue of UNION-MATERIAUX CELESTIN ?

The revenue of UNION-MATERIAUX CELESTIN in 2021 is 9.7 M€.

Is UNION-MATERIAUX CELESTIN profitable?

Yes, UNION-MATERIAUX CELESTIN generated a net profit of 404 k€ in 2023.

Where is the headquarters of UNION-MATERIAUX CELESTIN ?

The headquarters of UNION-MATERIAUX CELESTIN is located in MONTPELLIER (34000), in the department Herault.

Where to find the tax return of UNION-MATERIAUX CELESTIN ?

The tax return of UNION-MATERIAUX CELESTIN 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 UNION-MATERIAUX CELESTIN operate?

UNION-MATERIAUX CELESTIN operates in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction (NAF code 46.73A). See the 'Sector positioning' section above to compare the company with its competitors.