Employees: 01 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 1985-06-01 (40 years)Status: ActiveBusiness sector: Autres commerces de détail spécialisés diversLocation: PARIS (75002), Paris
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.
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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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
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
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2019
2021
2022
2023
2024
Debt ratio
10.306
0.013
113.861
127.143
141.352
Financial autonomy
84.289
92.471
44.139
40.632
39.109
Repayment capacity
1.686
None
None
None
None
Cash flow / Revenue
9.537%
None%
None%
None%
None%
Sector positioning
Debt ratio
141.352024
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
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2019
2021
2022
2023
2024
Liquidity ratio
1471.545
1197.964
1634.43
1181.542
1610.527
Interest coverage
1.454
None
None
None
None
Sector positioning
Liquidity ratio
1610.532024
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
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2019
2021
2022
2023
2024
Operating WCR
4 717 515 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
500
0
0
0
0
Customer payment term (days)
0
0
0
0
0
Supplier payment term (days)
38
0
0
0
0
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:
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.
Item evolution
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