CAP PRESTATIONS : revenue, balance sheet and financial ratios

CAP PRESTATIONS is a French company founded 14 years ago, specialized in the sector Transformation et conservation de la viande de boucherie. Based in CHATEAUBRIANT (44110), this company of category PME shows in 2024 a revenue of 2.1 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 - CAP PRESTATIONS (SIREN 539457523)
Indicator 2024 2023 2021 2020 2019
Revenue 2 102 505 € 2 990 495 € N/C 2 081 183 € 1 765 691 €
Net income -81 909 € 139 288 € 106 589 € 2 273 € 105 089 €
EBITDA -88 777 € 188 241 € N/C 6 073 € 148 066 €
Net margin -3.9% 4.7% N/C 0.1% 6.0%

Revenue and income statement

In 2024, CAP PRESTATIONS achieves revenue of 2.1 M€. Revenue is growing positively over 5 years (CAGR: +3.6%). Significant drop of -30% vs 2023. After deducting consumption (21 k€), gross margin stands at 2.1 M€, i.e. a rate of 99%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -89 k€, representing -4.2% of revenue. Warning negative scissor effect: despite revenue change (-30%), EBITDA varies by -147%, reducing margin by 10.5 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -82 k€ (-3.9% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 102 505 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

2 081 833 €

EBITDA (2024) ?
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

-88 777 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-79 502 €

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

-81 909 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-4.2%

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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 132%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 18%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

131.605%

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

18.164%

Cash flow / Revenue (2024) ?
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

-3.841%

Repayment capacity (2024) ?
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

-1.566

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

43.6%

Solvency indicators evolution
CAP PRESTATIONS

Sector positioning

Debt ratio
131.6 2024
2021
2023
2024
Q1: 2.7
Med: 34.43
Q3: 111.38
Watch

In 2024, the debt ratio of CAP PRESTATIONS (131.60) 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
18.16% 2024
2021
2023
2024
Q1: 11.96%
Med: 33.85%
Q3: 54.62%
Average -6 pts over 3 years

In 2024, the financial autonomy of CAP PRESTATIONS (18.2%) 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
-1.57 years 2024
2023
2024
Q1: 0.0 years
Med: 0.71 years
Q3: 3.84 years
Excellent -31 pts over 2 years

In 2024, the repayment capacity of CAP PRESTATIONS (-1.57) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 171.40. 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

171.404

Interest coverage (2024) ?
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

-4.917

Liquidity indicators evolution
CAP PRESTATIONS

Sector positioning

Liquidity ratio
171.4 2024
2021
2023
2024
Q1: 101.38
Med: 151.5
Q3: 236.52
Good -9 pts over 3 years

In 2024, the liquidity ratio of CAP PRESTATIONS (171.40) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
-4.92x 2024
2023
2024
Q1: 0.0x
Med: 1.24x
Q3: 9.81x
Watch -41 pts over 2 years

In 2024, the interest coverage of CAP PRESTATIONS (-4.9x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 43 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 32 days. The company must finance 11 days of gap between collections and payments. Overall, WCR represents 42 days of revenue, i.e. 243 k€ to permanently finance. Over 2019-2024, WCR increased by +25%, requiring additional financing.

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

243 344 €

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

43 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

32 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 in days of revenue (2024) ?
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

42 j

WCR and payment terms evolution
CAP PRESTATIONS

Positioning of CAP PRESTATIONS in its sector

Comparison with sector Transformation et conservation de la viande de boucherie

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (45 transactions). This range of 155 928€ to 1 001 511€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
155k€ 446k€ 1001k€
446 323 € Range: 155 928€ - 1 001 511€
NAF 5 all-time

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 45 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 (Transformation et conservation de la viande de boucherie)

Compare CAP PRESTATIONS with other companies in the same sector:

Voir toutes les statistiques du secteur Transformation et conservation de la viande de boucherie

Frequently asked questions about CAP PRESTATIONS

What is the revenue of CAP PRESTATIONS ?

The revenue of CAP PRESTATIONS in 2024 is 2.1 M€.

Is CAP PRESTATIONS profitable?

CAP PRESTATIONS recorded a net loss in 2024.

Where is the headquarters of CAP PRESTATIONS ?

The headquarters of CAP PRESTATIONS is located in CHATEAUBRIANT (44110), in the department Loire-Atlantique.

Where to find the tax return of CAP PRESTATIONS ?

The tax return of CAP PRESTATIONS 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 PRESTATIONS operate?

CAP PRESTATIONS operates in the sector Transformation et conservation de la viande de boucherie (NAF code 10.11Z). See the 'Sector positioning' section above to compare the company with its competitors.