SIREN : 500398680
CAP PHOTOGRAPHIE is a French company founded 18 years ago, specialized in the sector Activités photographiques. Based in SAINT-ETIENNE (42100), this company of category PME shows in 2024 a revenue of 1.3 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 1 310 855 € | 1 524 479 € | 1 511 697 € | 1 058 569 € | 1 083 703 € | 1 158 909 € | 1 329 645 € | 1 068 160 € | 1 029 792 € |
| Net income | 25 832 € | 7 303 € | 11 284 € | 36 719 € | 28 868 € | 86 661 € | 101 129 € | 61 759 € | 69 627 € |
| EBITDA | 63 497 € | 33 461 € | 32 725 € | 40 988 € | 34 489 € | 103 462 € | 133 557 € | 84 597 € | 93 602 € |
| Net margin | 2.0% | 0.5% | 0.7% | 3.5% | 2.7% | 7.5% | 7.6% | 5.8% | 6.8% |
In 2024, CAP PHOTOGRAPHIE achieves revenue of 1.3 M€. Revenue is growing positively over 9 years (CAGR: +3.1%). Significant drop of -14% vs 2023. After deducting consumption (977 k€), gross margin stands at 334 k€, i.e. a rate of 26%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 63 k€, representing 4.8% of revenue. Positive scissor effect: EBITDA margin improves by +2.6 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 26 k€, i.e. 2.0% of revenue. This profit can be retained or distributed to shareholders.
1 310 855 €
334 347 €
63 497 €
42 337 €
25 832 €
4.8%
The debt ratio (= Financial debt / Equity x 100) stands at 150%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 19%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 3.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
149.91%
19.42%
3.861%
2.608
22.5%
In 2024, the debt ratio of CAP PHOTOGRAPHIE (149.91) 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.
In 2024, the financial autonomy of CAP PHOTOGRAPHIE (19.4%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of CAP PHOTOGRAPHIE (2.61) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 167.57. 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 11.3x. Operating income very largely covers interest expenses: high safety margin.
167.57
11.251
In 2024, the liquidity ratio of CAP PHOTOGRAPHIE (167.57) 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.
In 2024, the interest coverage of CAP PHOTOGRAPHIE (11.2x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 25 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 38 days. Favorable situation: supplier credit is longer than customer credit by 13 days. Inventory turnover is 67 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 73 days of revenue, i.e. 265 k€ to permanently finance. Over 2016-2024, WCR increased by +205%, requiring additional financing.
264 635 €
25 j
38 j
67 j
73 j
Indicative estimate only : the number of comparable transactions in this sector is limited (31 transactions). This range of 169 795€ to 465 342€ is provided for information purposes only and requires in-depth analysis to be confirmed.
This estimate is based on the analysis of 31 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare CAP PHOTOGRAPHIE with other companies in the same sector:
Voir toutes les statistiques du secteur Activités photographiques
The revenue of CAP PHOTOGRAPHIE in 2024 is 1.3 M€.
Yes, CAP PHOTOGRAPHIE generated a net profit of 26 k€ in 2024.
The headquarters of CAP PHOTOGRAPHIE is located in SAINT-ETIENNE (42100), in the department Loire.
The tax return of CAP PHOTOGRAPHIE 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).
CAP PHOTOGRAPHIE operates in the sector Activités photographiques (NAF code 74.20Z). See the 'Sector positioning' section above to compare the company with its competitors.