CAP SUD PROMOTION : revenue, balance sheet and financial ratios

CAP SUD PROMOTION is a French company founded 25 years ago, specialized in the sector Supports juridiques de programmes. Based in ST ESTEVE (66240), this company of category PME shows in 2021 a revenue of 6 k€. 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 SUD PROMOTION (SIREN 437487960)
Indicator 2022 2021 2020 2019 2018
Revenue N/C 5 956 € 38 308 € 150 752 € 17 500 €
Net income -2 316 € -44 389 € -67 213 € 14 486 € -64 691 €
EBITDA -1 600 € -44 622 € -68 427 € -1 303 € -42 519 €
Net margin N/C -745.3% -175.5% 9.6% -369.7%

Revenue and income statement

In 2022, CAP SUD PROMOTION records a net loss of 2 k€. This deficit will reduce equity on the balance sheet.

EBITDA (2022) ?
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

-1 600 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-2 316 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-2 316 €

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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 98%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 31%. The balance between equity and debt is satisfactory.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

98.155%

Financial autonomy (2022) ?
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

30.528%

Repayment capacity (2022) ?
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

-4.39

Asset age ratio (2022) ?
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

16.3%

Solvency indicators evolution
CAP SUD PROMOTION

Sector positioning

Debt ratio
98.16 2022
2020
2021
2022
Q1: -101.37
Med: 0.0
Q3: 95.95
Average +13 pts over 3 years

In 2022, the debt ratio of CAP SUD PROMOTION (98.16) 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
30.53% 2022
2020
2021
2022
Q1: -1.24%
Med: 3.13%
Q3: 39.11%
Good -6 pts over 3 years

In 2022, the financial autonomy of CAP SUD PROMOTION (30.5%) 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.

Repayment capacity
-4.39 years 2022
2020
2021
2022
Q1: -8.93 years
Med: 0.0 years
Q3: 0.33 years
Good -11 pts over 3 years

In 2022, the repayment capacity of CAP SUD PROMOTION (-4.39) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 210.14. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2022) ?
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

210.14

Interest coverage (2022) ?
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

0.0

Liquidity indicators evolution
CAP SUD PROMOTION

Sector positioning

Liquidity ratio
210.14 2022
2020
2021
2022
Q1: 119.36
Med: 304.22
Q3: 919.1
Average -30 pts over 3 years

In 2022, the liquidity ratio of CAP SUD PROMOTION (210.14) 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.

Interest coverage
0.0x 2022
2020
2021
2022
Q1: -0.89x
Med: 0.0x
Q3: 0.1x
Good

In 2022, the interest coverage of CAP SUD PROMOTION (0.0x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 1839 days. Excellent situation: suppliers finance 1839 days of the operating cycle (retail model).

Operating WCR (2022) ?
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 (2022) ?
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 (2022) ?
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

1839 j

Inventory turnover (2022) ?
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
CAP SUD PROMOTION

Positioning of CAP SUD PROMOTION in its sector

Comparison with sector Supports juridiques de programmes

Similar companies (Supports juridiques de programmes)

Compare CAP SUD PROMOTION with other companies in the same sector:

Voir toutes les statistiques du secteur Supports juridiques de programmes

Frequently asked questions about CAP SUD PROMOTION

What is the revenue of CAP SUD PROMOTION ?

The revenue of CAP SUD PROMOTION in 2021 is 6 k€.

Is CAP SUD PROMOTION profitable?

CAP SUD PROMOTION recorded a net loss in 2022.

Where is the headquarters of CAP SUD PROMOTION ?

The headquarters of CAP SUD PROMOTION is located in ST ESTEVE (66240), in the department Pyrenees-Orientales.

Where to find the tax return of CAP SUD PROMOTION ?

The tax return of CAP SUD PROMOTION 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 SUD PROMOTION operate?

CAP SUD PROMOTION operates in the sector Supports juridiques de programmes (NAF code 41.10D). See the 'Sector positioning' section above to compare the company with its competitors.