CARPE DIEM PATRIMOINE : revenue, balance sheet and financial ratios

CARPE DIEM PATRIMOINE is a French company founded 22 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in LYON (69006), this company of category PME shows in 2020 a revenue of 707 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - CARPE DIEM PATRIMOINE (SIREN 452089964)
Indicator 2020 2019 2018 2017 2016
Revenue 706 629 € 758 389 € 769 370 € 750 822 € N/C
Net income 133 060 € 167 180 € 178 911 € 118 263 € 175 170 €
EBITDA 195 138 € 247 396 € 299 696 € 165 421 € N/C
Net margin 18.8% 22.0% 23.3% 15.8% N/C

Revenue and income statement

In 2020, CARPE DIEM PATRIMOINE achieves revenue of 707 k€. Activity remains stable over the period (CAGR: -2.0%). Slight decline of -7% vs 2019. After deducting consumption (0 €), gross margin stands at 707 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 195 k€, representing 27.6% of revenue. Warning negative scissor effect: despite revenue change (-7%), EBITDA varies by -21%, reducing margin by 5.0 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 133 k€, i.e. 18.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

706 629 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

706 629 €

EBITDA (2020) ?
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

195 138 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

213 038 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

133 060 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

27.6%

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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 0%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 91%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 23.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.066%

Financial autonomy (2020) ?
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

90.713%

Cash flow / Revenue (2020) ?
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

22.964%

Repayment capacity (2020) ?
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

0.003

Asset age ratio (2020) ?
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

79.9%

Solvency indicators evolution
CARPE DIEM PATRIMOINE

Sector positioning

Debt ratio
0.07 2020
2018
2019
2020
Q1: 0.0
Med: 5.56
Q3: 57.97
Good

In 2020, the debt ratio of CARPE DIEM PATRIMOINE (0.07) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
90.71% 2020
2018
2019
2020
Q1: 5.51%
Med: 38.11%
Q3: 73.12%
Excellent

In 2020, the financial autonomy of CARPE DIEM PATRIMOINE (90.7%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.0 years 2020
2018
2019
2020
Q1: 0.0 years
Med: 0.0 years
Q3: 0.94 years
Average

In 2020, the repayment capacity of CARPE DIEM PATRIMOINE (0.00) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 1010.88. 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 23.7x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2020) ?
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

1010.881

Interest coverage (2020) ?
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

23.724

Liquidity indicators evolution
CARPE DIEM PATRIMOINE

Sector positioning

Liquidity ratio
1010.88 2020
2018
2019
2020
Q1: 139.95
Med: 286.59
Q3: 705.54
Excellent +13 pts over 3 years

In 2020, the liquidity ratio of CARPE DIEM PATRIMOINE (1010.88) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
23.72x 2020
2018
2019
2020
Q1: 0.0x
Med: 0.0x
Q3: 0.11x
Excellent

In 2020, the interest coverage of CARPE DIEM PATRIMOINE (23.7x) 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: 46 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 28 days. The company must finance 18 days of gap between collections and payments. Overall, WCR represents 27 days of revenue, i.e. 52 k€ to permanently finance.

Operating WCR (2020) ?
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

52 453 €

Customer credit (2020) ?
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

46 j

Supplier credit (2020) ?
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

28 j

Inventory turnover (2020) ?
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 (2020) ?
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

27 j

WCR and payment terms evolution
CARPE DIEM PATRIMOINE

Positioning of CARPE DIEM PATRIMOINE in its sector

Comparison with sector Conseil pour les affaires et autres conseils de gestion

Valuation estimate

Based on 53 transactions of similar company sales in 2020, the value of CARPE DIEM PATRIMOINE is estimated at 655 918 € (range 353 182€ - 1 157 750€). With an EBITDA of 195 138€, the sector multiple of 4.6x is applied. The price/revenue ratio is 0.45x (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 2020
53 tx
353k€ 655k€ 1157k€
655 918 € Range: 353 182€ - 1 157 750€
NAF 5 année 2020

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
195 138 € × 4.6x
Estimation 889 712 €
543 113€ - 1 436 565€
Revenue Multiple 30%
706 629 € × 0.45x
Estimation 320 534 €
141 866€ - 382 863€
Net Income Multiple 20%
133 060 € × 4.3x
Estimation 574 511 €
195 333€ - 1 623 044€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 53 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 (Conseil pour les affaires et autres conseils de gestion)

Compare CARPE DIEM PATRIMOINE with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion

Frequently asked questions about CARPE DIEM PATRIMOINE

What is the revenue of CARPE DIEM PATRIMOINE ?

The revenue of CARPE DIEM PATRIMOINE in 2020 is 707 k€.

Is CARPE DIEM PATRIMOINE profitable?

Yes, CARPE DIEM PATRIMOINE generated a net profit of 133 k€ in 2020.

Where is the headquarters of CARPE DIEM PATRIMOINE ?

The headquarters of CARPE DIEM PATRIMOINE is located in LYON (69006), in the department Rhone.

Where to find the tax return of CARPE DIEM PATRIMOINE ?

The tax return of CARPE DIEM PATRIMOINE 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 CARPE DIEM PATRIMOINE operate?

CARPE DIEM PATRIMOINE operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.