CAPIFILPSI : revenue, balance sheet and financial ratios

CAPIFILPSI is a French company founded 22 years ago, specialized in the sector Fabrication de plaques, feuilles, tubes et profilés en matières plastiques. Based in SAINT-MARCELLIN (38160), this company of category PME shows in 2024 a revenue of 6.1 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 - CAPIFILPSI (SIREN 449210483)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue 6 144 026 € 6 601 127 € 3 957 746 € 5 701 374 € 3 441 095 € 3 219 170 € 3 091 842 € 2 717 231 € 1 116 785 € 2 245 348 €
Net income -1 199 369 € -1 221 263 € -47 208 € 475 676 € 335 344 € 376 382 € 389 346 € 404 835 € 118 091 € 295 017 €
EBITDA -714 669 € -994 848 € 105 760 € 762 907 € 600 375 € 625 852 € 558 216 € 613 482 € 192 631 € 436 729 €
Net margin -19.5% -18.5% -1.2% 8.3% 9.7% 11.7% 12.6% 14.9% 10.6% 13.1%

Revenue and income statement

In 2024, CAPIFILPSI achieves revenue of 6.1 M€. Over the period 2015-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +11.8%. Slight decline of -7% vs 2023. After deducting consumption (2.6 M€), gross margin stands at 3.6 M€, i.e. a rate of 58%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -715 k€, representing -11.6% of revenue. Positive scissor effect: EBITDA margin improves by +3.4 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -1.2 M€ (-19.5% 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

6 144 026 €

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

3 572 414 €

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

-714 669 €

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

-1 141 753 €

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

-1 199 369 €

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

-11.5%

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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 1614%. 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 5%. 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

1613.843%

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

4.788%

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

-13.102%

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

-5.251

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

43.1%

Solvency indicators evolution
CAPIFILPSI

Sector positioning

Debt ratio
1613.84 2024
2022
2023
2024
Q1: 0.73
Med: 15.01
Q3: 54.26
Watch +38 pts over 3 years

In 2024, the debt ratio of CAPIFILPSI (1613.84) 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
4.79% 2024
2022
2023
2024
Q1: 36.22%
Med: 56.58%
Q3: 72.34%
Watch -45 pts over 3 years

In 2024, the financial autonomy of CAPIFILPSI (4.8%) 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
-5.25 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.27 years
Q3: 1.35 years
Excellent -50 pts over 3 years

In 2024, the repayment capacity of CAPIFILPSI (-5.25) 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 331.39. 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

331.39

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

-14.851

Liquidity indicators evolution
CAPIFILPSI

Sector positioning

Liquidity ratio
331.39 2024
2022
2023
2024
Q1: 161.7
Med: 262.65
Q3: 376.36
Good -10 pts over 3 years

In 2024, the liquidity ratio of CAPIFILPSI (331.39) 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
-14.85x 2024
2022
2023
2024
Q1: 0.04x
Med: 2.6x
Q3: 12.16x
Average -31 pts over 3 years

In 2024, the interest coverage of CAPIFILPSI (-14.8x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 6 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 39 days. Excellent situation: suppliers finance 33 days of the operating cycle (retail model). Inventory turnover is 79 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 122 days of revenue, i.e. 2.1 M€ to permanently finance. Over 2015-2024, WCR increased by +227%, 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

2 077 295 €

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

6 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

39 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

79 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

122 j

WCR and payment terms evolution
CAPIFILPSI

Positioning of CAPIFILPSI in its sector

Comparison with sector Fabrication de plaques, feuilles, tubes et profilés en matières plastiques

Valuation estimate

Based on 76 transactions of similar company sales (all years), the value of CAPIFILPSI is estimated at 1 249 983 € (range 597 553€ - 1 682 170€). 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 2024
76 tx
597k€ 1249k€ 1682k€
1 249 983 € Range: 597 553€ - 1 682 170€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation method used

Revenue Multiple
6 144 026 € × 0.20x = 1 249 984 €
Range: 597 554€ - 1 682 171€

Only this financial indicator is available for this company.

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 de plaques, feuilles, tubes et profilés en matières plastiques)

Compare CAPIFILPSI with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de plaques, feuilles, tubes et profilés en matières plastiques

Frequently asked questions about CAPIFILPSI

What is the revenue of CAPIFILPSI ?

The revenue of CAPIFILPSI in 2024 is 6.1 M€.

Is CAPIFILPSI profitable?

CAPIFILPSI recorded a net loss in 2024.

Where is the headquarters of CAPIFILPSI ?

The headquarters of CAPIFILPSI is located in SAINT-MARCELLIN (38160), in the department Isere.

Where to find the tax return of CAPIFILPSI ?

The tax return of CAPIFILPSI 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 CAPIFILPSI operate?

CAPIFILPSI operates in the sector Fabrication de plaques, feuilles, tubes et profilés en matières plastiques (NAF code 22.21Z). See the 'Sector positioning' section above to compare the company with its competitors.