CAP ISOPLAS : revenue, balance sheet and financial ratios

CAP ISOPLAS is a French company founded 12 years ago, specialized in the sector Fabrication d'éléments en matières plastiques pour la construction. Based in HARFLEUR (76700), this company of category ETI shows in 2023 a revenue of 19.1 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - CAP ISOPLAS (SIREN 799477138)
Indicator 2023 2021 2020 2019 2018 2017 2016
Revenue 19 080 406 € 19 737 884 € 15 635 708 € 18 545 040 € 27 233 876 € 17 079 471 € 22 948 613 €
Net income 296 916 € -483 868 € 75 307 € 210 943 € 170 798 € 160 899 € 137 861 €
EBITDA 715 127 € 37 370 € 228 348 € 369 992 € 401 738 € 226 977 € 298 720 €
Net margin 1.6% -2.5% 0.5% 1.1% 0.6% 0.9% 0.6%

Revenue and income statement

In 2023, CAP ISOPLAS achieves revenue of 19.1 M€. Activity remains stable over the period (CAGR: -2.6%). Slight decline of -3% vs 2021. After deducting consumption (8.9 M€), gross margin stands at 10.2 M€, i.e. a rate of 53%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 715 k€, representing 3.7% of revenue. Positive scissor effect: EBITDA margin improves by +3.6 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 297 k€, i.e. 1.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

19 080 406 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

10 193 079 €

EBITDA (2023) ?
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

715 127 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

649 892 €

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

296 916 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

3.7%

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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 173%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 11%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 5.3 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 1.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

173.142%

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

11.142%

Cash flow / Revenue (2023) ?
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

1.888%

Repayment capacity (2023) ?
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

5.261

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

24.7%

Solvency indicators evolution
CAP ISOPLAS

Sector positioning

Debt ratio
173.14 2023
2020
2021
2023
Q1: 5.47
Med: 25.71
Q3: 68.89
Watch

In 2023, the debt ratio of CAP ISOPLAS (173.14) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
11.14% 2023
2020
2021
2023
Q1: 24.49%
Med: 44.52%
Q3: 60.85%
Watch

In 2023, the financial autonomy of CAP ISOPLAS (11.1%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
5.26 years 2023
2020
2021
2023
Q1: 0.0 years
Med: 0.72 years
Q3: 2.23 years
Watch -5 pts over 3 years

In 2023, the repayment capacity of CAP ISOPLAS (5.26) 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 136.31. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 23.4x. Operating income very largely covers interest expenses: high safety margin.

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

136.307

Interest coverage (2023) ?
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

23.402

Liquidity indicators evolution
CAP ISOPLAS

Sector positioning

Liquidity ratio
136.31 2023
2020
2021
2023
Q1: 165.05
Med: 233.33
Q3: 327.72
Watch -11 pts over 3 years

In 2023, the liquidity ratio of CAP ISOPLAS (136.31) 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
23.4x 2023
2020
2021
2023
Q1: 0.29x
Med: 2.11x
Q3: 6.23x
Excellent

In 2023, the interest coverage of CAP ISOPLAS (23.4x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 87 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 129 days. Excellent situation: suppliers finance 42 days of the operating cycle (retail model). Inventory turnover is 39 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 146 days of revenue, i.e. 7.7 M€ to permanently finance. Over 2016-2023, WCR increased by +153%, requiring additional financing.

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

7 727 946 €

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

87 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

129 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

39 j

WCR in days of revenue (2023) ?
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

146 j

WCR and payment terms evolution
CAP ISOPLAS

Positioning of CAP ISOPLAS in its sector

Comparison with sector Fabrication d'éléments en matières plastiques pour la construction

Valuation estimate

Based on 76 transactions of similar company sales (all years), the value of CAP ISOPLAS is estimated at 1 719 032 € (range 768 800€ - 2 972 976€). With an EBITDA of 715 127€, the sector multiple of 1.3x is applied. 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 2023
76 tx
768k€ 1719k€ 2972k€
1 719 032 € Range: 768 800€ - 2 972 976€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
715 127 € × 1.3x
Estimation 903 115 €
360 239€ - 2 005 116€
Revenue Multiple 30%
19 080 406 € × 0.20x
Estimation 3 881 852 €
1 855 716€ - 5 224 018€
Net Income Multiple 20%
296 916 € × 1.7x
Estimation 514 595 €
159 832€ - 2 016 065€
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'éléments en matières plastiques pour la construction)

Compare CAP ISOPLAS with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d'éléments en matières plastiques pour la construction

Frequently asked questions about CAP ISOPLAS

What is the revenue of CAP ISOPLAS ?

The revenue of CAP ISOPLAS in 2023 is 19.1 M€.

Is CAP ISOPLAS profitable?

Yes, CAP ISOPLAS generated a net profit of 297 k€ in 2023.

Where is the headquarters of CAP ISOPLAS ?

The headquarters of CAP ISOPLAS is located in HARFLEUR (76700), in the department Seine-Maritime.

Where to find the tax return of CAP ISOPLAS ?

The tax return of CAP ISOPLAS 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 CAP ISOPLAS operate?

CAP ISOPLAS operates in the sector Fabrication d'éléments en matières plastiques pour la construction (NAF code 22.23Z). See the 'Sector positioning' section above to compare the company with its competitors.