CULTURE GENERALE DU PAYS DE L'HOMME : revenue, balance sheet and financial ratios

CULTURE GENERALE DU PAYS DE L'HOMME is a French company founded 58 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques . Based in BAYAC (24150), this company of category PME shows in 2024 a revenue of 3 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

Historique financier - CULTURE GENERALE DU PAYS DE L'HOMME (SIREN 968201715)
Kennzahl 2024 2023 2018
Umsatz 3 208 € 2 687 € 6 057 €
Nettoergebnis -2 244 € -1 432 € 391 €
EBITDA -1 937 € -1 075 € 688 €
Nettomarge -70.0% -53.3% 6.5%

Umsatz und Gewinn- und Verlustrechnung

In 2024, CULTURE GENERALE DU PAYS DE L'HOMME achieves revenue of 3 k€. Revenue is declining over the period 2018-2024 (CAGR: -10.1%). Vs 2023, growth of +19% (3 k€ -> 3 k€). After deducting consumption (967 €), gross margin stands at 2 k€, i.e. a rate of 70%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -2 k€, representing -60.4% of revenue. Warning negative scissor effect: despite revenue change (+19%), EBITDA varies by -80%, reducing margin by 20.4 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -2 k€ (-70.0% of revenue), which will impact equity.

Umsatz (2024) ?
Umsatz
Definition
Gesamtbetrag der Verkäufe von Waren und Dienstleistungen des Unternehmens.
Formel
Warenverkäufe + Verkaufte Produktion

3 208 €

Bruttomarge (2024) ?
Bruttomarge
Definition
Differenz zwischen Umsatz und Wareneinsatz.
Formel
Umsatz - Wareneinsatz

2 241 €

EBITDA (2024) ?
EBITDA (Betriebsergebnis vor Abschreibungen)
Definition
Ressource générée par l'activité courante, avant amortissements et charges financières.
Formel
Wertschöpfung - Personalkosten - Steuern
Interpretation
Positiv = rentable Tätigkeit

-1 937 €

EBIT (2024) ?
EBIT (Betriebsergebnis)
Definition
Betriebsergebnis, einschließlich Abschreibungen und Rückstellungen.
Formel
EBITDA - Abschreibungen und Rückstellungen + Auflösungen

-1 937 €

Nettoergebnis (2024) ?
Nettoergebnis
Definition
Bénéfice ou perte après toutes les charges, y compris impôts et éléments exceptionnels.
Formel
Ordentliches Ergebnis + Außerordentliches Ergebnis - Ertragsteuern

-2 244 €

EBITDA-Marge (2024) ?
EBITDA-Marge
Definition
Misst die operative Rentabilität des Unternehmens.
Formel
(EBE / CA) x 100
Interpretation
> 10% : Gute Rentabilität
5-10% : Durchschnitt
< 5% : Faible

-60.4%

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Solvenz- und Verschuldungskennzahlen

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 0%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Verschuldungsgrad (2024) ?
Verschuldungsgrad
Definition
Misst das Verhältnis von Schulden zu Eigenkapital.
Formel
(Finanzschulden / Eigenkapital) x 100
Interpretation
< 50% : Faible
50-100% : Moderat
> 100% : Hoch

0.0%

Finanzielle Autonomie (2024) ?
Finanzielle Autonomie
Definition
Anteil des Eigenkapitals an der Gesamtfinanzierung.
Formel
(Eigenkapital / Bilanzsumme) x 100
Interpretation
> 30% : Gute Autonomie
20-30% : Durchschnitt
< 20% : Faible

0.0%

Cashflow / Umsatz (2024) ?
Cashflow / Umsatz
Definition
Capacité d'autofinancement rapportée au chiffre d'affaires.
Formel
(CAF / CA) x 100
Interpretation
Je höher das Verhältnis, desto mehr Liquidität generiert das Unternehmen

-69.95%

Rückzahlungsfähigkeit (2024) ?
Rückzahlungsfähigkeit
Definition
Anzahl der Jahre zur Schuldenrückzahlung mit dem Cashflow.
Formel
Dettes financières / CAF
Interpretation
< 3 Jahre : Ausgezeichnet
3-5 Jahre : Angemessen
> 5 Jahre : Attention

0.0

Anlagenaltersquote (2024) ?
Anlagenaltersquote
Definition
Misst den Abnutzungsgrad des Sachanlagevermögens.
Formel
Kumulierte Abschreibungen / Bruttoanlagevermögen x 100
Interpretation
< 50% : Neue Anlagen
50-70% : Normale Abnutzung
> 70% : Alternde Anlagen

100.0%

Entwicklung der Solvenzkennzahlen
CULTURE GENERALE DU PAYS DE L'HOMME

Positionnement sectoriel

Debt ratio
0.0 2024
2018
2023
2024
Q1: 0.08
Méd: 13.95
Q3: 53.28
Excellent -50 pts über 3 Jahre

In 2024, the debt ratio of CULTURE GENERALE DU PAYS ... (0.00) 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
0.0% 2024
2018
2023
2024
Q1: 15.13%
Méd: 40.89%
Q3: 62.7%
Average -50 pts über 3 Jahre

In 2024, the financial autonomy of CULTURE GENERALE DU PAYS ... (0.0%) 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
0.0 years 2024
2018
2023
2024
Q1: 0.0 years
Méd: 0.0 years
Q3: 1.68 years
Excellent

In 2024, the repayment capacity of CULTURE GENERALE DU PAYS ... (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquiditätskennzahlen

Zinsdeckung (2024) ?
Zinsdeckung
Definition
Fähigkeit, Zinsaufwendungen mit dem Betriebsergebnis zu decken.
Formel
EBIT / Zinsaufwendungen
Interpretation
> 3 : Komfortabel
1.5-3 : Acceptable
< 1.5 : Risiko

-15.849

Entwicklung der Liquiditätskennzahlen
CULTURE GENERALE DU PAYS DE L'HOMME

Positionnement sectoriel

Liquidity ratio
118.66 2018
2018
Q1: 128.29
Méd: 202.48
Q3: 367.02
Watch

In 2018, the liquidity ratio of CULTURE GENERALE DU PAYS ... (118.66) 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
-15.85x 2024
2018
2023
2024
Q1: 0.0x
Méd: 0.11x
Q3: 6.38x
Average -50 pts über 3 Jahre

In 2024, the interest coverage of CULTURE GENERALE DU PAYS ... (-15.8x) 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.

Umlaufvermögensbedarf und Zahlungsfristen

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Inventory turnover is 4283 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 4305 days of revenue, i.e. 38 k€ to permanently finance. Over 2018-2024, WCR increased by +494%, requiring additional financing.

Operatives Working Capital (2024) ?
Operatives Working Capital
Definition
Besoin de financement généré par le cycle d'exploitation (stocks + créances - dettes fournisseurs).
Formel
Stocks + Créances clients - Dettes fournisseurs
Interpretation
Negativ = freigesetzte Liquidität
Positiv = Finanzierungsbedarf

38 362 €

Kundenforderungen (2024) ?
Kundenforderungen (Tage)
Definition
Durchschnittliche Zahlungsfrist für Kunden.
Formel
(Kundenforderungen / Umsatz inkl. MwSt.) x 360
Interpretation
< 45j : Gut
45-60j : Durchschnitt
> 60j : Lang

0 j

Lieferantenverbindlichkeiten (2024) ?
Lieferantenverbindlichkeiten (Tage)
Definition
Durchschnittliche Zahlungsfrist von Lieferanten.
Formel
(Lieferantenverbindlichkeiten / Einkäufe inkl. MwSt.) x 360
Interpretation
Je länger die Frist, desto besser für die Liquidität

0 j

Lagerumschlag (2024) ?
Lagerumschlag (Tage)
Definition
Durchschnittliche Lagerdauer für Waren oder Materialien.
Formel
(Vorräte / Einkaufskosten) x 360
Interpretation
Je niedriger das Verhältnis, desto schneller der Umschlag

4283 j

Working Capital in Umsatztagen (2024) ?
Working Capital in Umsatztagen
Definition
Drückt den Betriebskapitalbedarf in Umsatztagen aus.
Formel
(BFR exploitation / CA) x 360
Interpretation
Je weniger Tage, desto besser das Working Capital Management

4305 j

Entwicklung des Working Capital und der Zahlungsfristen
CULTURE GENERALE DU PAYS DE L'HOMME

Positionnement de CULTURE GENERALE DU PAYS DE L'HOMME dans son secteur

Vergleich mit der Branche Commerce de gros (commerce interentreprises) d'autres biens domestiques

Bewertungsschätzung

Based on 145 transactions of similar company sales (all years), the value of CULTURE GENERALE DU PAYS DE L'HOMME is estimated at 613 € (range 345€ - 1 564€). The price/revenue ratio is 0.19x (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.

Estimated enterprise value 2024
145 transactions
0k€ 0k€ 1k€
613 € Range: 345€ - 1 564€
NAF 5 all-time

Valuation method used

Revenue Multiple
3 208 € × 0.19x = 614 €
Range: 345€ - 1 565€

Only this financial indicator is available for this company.

Bewertungsentwicklung

How is this estimate calculated?

This estimate is based on the analysis of 145 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) d'autres biens domestiques )

Compare CULTURE GENERALE DU PAYS DE L'HOMME with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'autres biens domestiques

Frequently asked questions about CULTURE GENERALE DU PAYS DE L'HOMME

What is the revenue of CULTURE GENERALE DU PAYS DE L'HOMME ?

The revenue of CULTURE GENERALE DU PAYS DE L'HOMME in 2024 is 3 k€.

Is CULTURE GENERALE DU PAYS DE L'HOMME profitable?

CULTURE GENERALE DU PAYS DE L'HOMME recorded a net loss in 2024.

Where is the headquarters of CULTURE GENERALE DU PAYS DE L'HOMME ?

The headquarters of CULTURE GENERALE DU PAYS DE L'HOMME is located in BAYAC (24150), in the department Dordogne.

Where to find the tax return of CULTURE GENERALE DU PAYS DE L'HOMME ?

The tax return of CULTURE GENERALE DU PAYS DE L'HOMME 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 CULTURE GENERALE DU PAYS DE L'HOMME operate?

CULTURE GENERALE DU PAYS DE L'HOMME operates in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques (NAF code 46.49Z). See the 'Sector positioning' section above to compare the company with its competitors.