Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

C P L FINE ART : revenue, balance sheet and financial ratios

C P L FINE ART is a French company founded 40 years ago, specialized in the sector Autres commerces de détail spécialisés divers. Based in PARIS (75002), this company of category PME shows in 2019 a revenue of 3.8 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 - C P L FINE ART (SIREN 332787654)
Indicator 2024 2023 2022 2021 2019
Revenue N/C N/C N/C N/C 3 795 754 €
Net income -274 382 € -447 564 € 494 015 € 366 904 € 354 873 €
EBITDA N/C N/C N/C N/C 498 302 €
Net margin N/C N/C N/C N/C 9.3%

Revenue and income statement

In 2024, C P L FINE ART records a net loss of 274 k€. This deficit will reduce equity on the balance sheet.

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

-274 382 €

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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 141%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 39%. The balance between equity and debt is satisfactory.

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

141.352%

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

39.109%

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

32.5%

Solvency indicators evolution
C P L FINE ART

Sector positioning

Debt ratio
141.35 2024
2022
2023
2024
Q1: 0.03
Med: 14.44
Q3: 63.29
Average

In 2024, the debt ratio of C P L FINE ART (141.35) 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
39.11% 2024
2022
2023
2024
Q1: 4.11%
Med: 30.16%
Q3: 59.21%
Good

In 2024, the financial autonomy of C P L FINE ART (39.1%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 1610.53. 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

1610.527

Liquidity indicators evolution
C P L FINE ART

Sector positioning

Liquidity ratio
1610.53 2024
2022
2023
2024
Q1: 128.25
Med: 221.87
Q3: 403.52
Excellent

In 2024, the liquidity ratio of C P L FINE ART (1610.53) 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.

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 (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

0 €

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

0 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

0 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

0 j

WCR and payment terms evolution
C P L FINE ART

Positioning of C P L FINE ART in its sector

Comparison with sector Autres commerces de détail spécialisés divers

Similar companies (Autres commerces de détail spécialisés divers)

Compare C P L FINE ART with other companies in the same sector:

Frequently asked questions about C P L FINE ART

What is the revenue of C P L FINE ART ?

The revenue of C P L FINE ART in 2019 is 3.8 M€.

Is C P L FINE ART profitable?

C P L FINE ART recorded a net loss in 2024.

Where is the headquarters of C P L FINE ART ?

The headquarters of C P L FINE ART is located in PARIS (75002), in the department Paris.

Where to find the tax return of C P L FINE ART ?

The tax return of C P L FINE ART 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 C P L FINE ART operate?

C P L FINE ART operates in the sector Autres commerces de détail spécialisés divers (NAF code 47.78C). See the 'Sector positioning' section above to compare the company with its competitors.