CDMA - COMPAGNIE DE DEVELOPPEMENT DU MANGANESE ET AUTRES PRODUITS : revenue, balance sheet and financial ratios

CDMA - COMPAGNIE DE DEVELOPPEMENT DU MANGANESE ET AUTRES PRODUITS is a French company founded 35 years ago, specialized in the sector Autres intermédiaires du commerce en combustibles, métaux, minéraux et produits chimiques. Based in PARIS (75002), this company of category PME shows in 2023 a revenue of 10.4 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 - CDMA - COMPAGNIE DE DEVELOPPEMENT DU MANGANESE ET AUTRES PRODUITS (SIREN 380502344)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 10 400 354 € 14 733 228 € 10 297 881 € 8 482 980 € 9 247 745 € 11 886 399 € 15 664 929 € 10 015 215 €
Net income 36 082 € 443 682 € 300 549 € 48 350 € -5 369 € 3 594 € 400 913 € 192 183 €
EBITDA 188 638 € 642 642 € 552 172 € 180 153 € 59 091 € 45 025 € 619 788 € 304 394 €
Net margin 0.3% 3.0% 2.9% 0.6% -0.1% 0.0% 2.6% 1.9%

Revenue and income statement

In 2023, CDMA - COMPAGNIE DE DEVELOPPEMENT DU MANGANESE ET AUTRES PRODUITS achieves revenue of 10.4 M€. Revenue is growing positively over 8 years (CAGR: +0.5%). Significant drop of -29% vs 2022. After deducting consumption (8.3 M€), gross margin stands at 2.1 M€, i.e. a rate of 20%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 189 k€, representing 1.8% of revenue. Warning negative scissor effect: despite revenue change (-29%), EBITDA varies by -71%, reducing margin by 2.5 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 36 k€, i.e. 0.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

10 400 354 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

2 113 776 €

EBITDA (2023) ?
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

188 638 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

100 797 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

36 082 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

1.8%

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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 21%. 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 58%. 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 3.7 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 1.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

20.819%

Financial autonomy (2023) ?
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

57.992%

Cash flow / Revenue (2023) ?
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

1.159%

Repayment capacity (2023) ?
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

3.671

Asset age ratio (2023) ?
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

11.3%

Solvency indicators evolution
CDMA - COMPAGNIE DE DEVELOPPEMENT DU MANGANESE ET AUTRES PRODUITS

Sector positioning

Debt ratio
20.82 2023
2021
2022
2023
Q1: 0.0
Med: 0.13
Q3: 15.34
Average

In 2023, the debt ratio of CDMA - COMPAGNIE DE DEVEL... (20.82) 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
57.99% 2023
2021
2022
2023
Q1: 8.57%
Med: 37.97%
Q3: 69.66%
Good +11 pts over 3 years

In 2023, the financial autonomy of CDMA - COMPAGNIE DE DEVEL... (58.0%) 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
3.67 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 0.22 years
Watch

In 2023, the repayment capacity of CDMA - COMPAGNIE DE DEVEL... (3.67) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 290.84. 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 19.1x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2023) ?
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

290.844

Interest coverage (2023) ?
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

19.076

Liquidity indicators evolution
CDMA - COMPAGNIE DE DEVELOPPEMENT DU MANGANESE ET AUTRES PRODUITS

Sector positioning

Liquidity ratio
290.84 2023
2021
2022
2023
Q1: 127.61
Med: 194.51
Q3: 416.35
Good +8 pts over 3 years

In 2023, the liquidity ratio of CDMA - COMPAGNIE DE DEVEL... (290.84) 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
19.08x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.12x
Q3: 7.64x
Excellent

In 2023, the interest coverage of CDMA - COMPAGNIE DE DEVEL... (19.1x) 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: 43 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 36 days. The company must finance 7 days of gap between collections and payments. Inventory turnover is 35 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 104 days of revenue, i.e. 3.0 M€ to permanently finance.

Operating WCR (2023) ?
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

3 008 614 €

Customer credit (2023) ?
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 (2023) ?
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

36 j

Inventory turnover (2023) ?
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

35 j

WCR in days of revenue (2023) ?
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

104 j

WCR and payment terms evolution
CDMA - COMPAGNIE DE DEVELOPPEMENT DU MANGANESE ET AUTRES PRODUITS

Positioning of CDMA - COMPAGNIE DE DEVELOPPEMENT DU MANGANESE ET AUTRES PRODUITS in its sector

Comparison with sector Autres intermédiaires du commerce en combustibles, métaux, minéraux et produits chimiques

Valuation estimate

Based on 229 transactions of similar company sales (all years), the value of CDMA - COMPAGNIE DE DEVELOPPEMENT DU MANGANESE ET AUTRES PRODUITS is estimated at 1 177 207 € (range 529 475€ - 3 033 586€). With an EBITDA of 188 638€, the sector multiple of 1.6x is applied. The price/revenue ratio is 0.32x (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.

Estimated enterprise value 2023
229 transactions
529k€ 1177k€ 3033k€
1 177 207 € Range: 529 475€ - 3 033 586€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
188 638 € × 1.6x
Estimation 306 436 €
100 007€ - 1 017 332€
Revenue Multiple 30%
10 400 354 € × 0.32x
Estimation 3 372 695 €
1 581 420€ - 8 251 587€
Net Income Multiple 20%
36 082 € × 1.7x
Estimation 60 904 €
25 229€ - 247 222€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 229 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 (Autres intermédiaires du commerce en combustibles, métaux, minéraux et produits chimiques)

Compare CDMA - COMPAGNIE DE DEVELOPPEMENT DU MANGANESE ET AUTRES PRODUITS with other companies in the same sector:

Voir toutes les statistiques du secteur Autres intermédiaires du commerce en combustibles, métaux, minéraux et produits chimiques

Frequently asked questions about CDMA - COMPAGNIE DE DEVELOPPEMENT DU MANGANESE ET AUTRES PRODUITS

What is the revenue of CDMA - COMPAGNIE DE DEVELOPPEMENT DU MANGANESE ET AUTRES PRODUITS ?

The revenue of CDMA - COMPAGNIE DE DEVELOPPEMENT DU MANGANESE ET AUTRES PRODUITS in 2023 is 10.4 M€.

Is CDMA - COMPAGNIE DE DEVELOPPEMENT DU MANGANESE ET AUTRES PRODUITS profitable?

Yes, CDMA - COMPAGNIE DE DEVELOPPEMENT DU MANGANESE ET AUTRES PRODUITS generated a net profit of 36 k€ in 2023.

Where is the headquarters of CDMA - COMPAGNIE DE DEVELOPPEMENT DU MANGANESE ET AUTRES PRODUITS ?

The headquarters of CDMA - COMPAGNIE DE DEVELOPPEMENT DU MANGANESE ET AUTRES PRODUITS is located in PARIS (75002), in the department Paris.

Where to find the tax return of CDMA - COMPAGNIE DE DEVELOPPEMENT DU MANGANESE ET AUTRES PRODUITS ?

The tax return of CDMA - COMPAGNIE DE DEVELOPPEMENT DU MANGANESE ET AUTRES PRODUITS 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 CDMA - COMPAGNIE DE DEVELOPPEMENT DU MANGANESE ET AUTRES PRODUITS operate?

CDMA - COMPAGNIE DE DEVELOPPEMENT DU MANGANESE ET AUTRES PRODUITS operates in the sector Autres intermédiaires du commerce en combustibles, métaux, minéraux et produits chimiques (NAF code 46.12B). See the 'Sector positioning' section above to compare the company with its competitors.