Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

CEGAU PARTICIPATIONS : revenue, balance sheet and financial ratios

CEGAU PARTICIPATIONS is a French company founded 18 years ago, specialized in the sector Fonds de placement et entités financières similaires. Based in ESSERTINES-EN-DONZY (42360), this company of category PME shows in 2025 a net income positive of 21 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 - CEGAU PARTICIPATIONS (SIREN 503927360)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue N/C N/C N/C N/C N/C N/C N/C N/C N/C
Net income 20 621 € 23 229 € 18 331 € 18 001 € 20 517 € 16 319 € 14 788 € 7 521 € 41 €
EBITDA -846 € -850 € -659 € -639 € -634 € -756 € -726 € -828 € -844 €
Net margin N/C N/C N/C N/C N/C N/C N/C N/C N/C

Revenue and income statement

In 2025, CEGAU PARTICIPATIONS generates positive net income of 21 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2025: 41 € -> 21 k€.

EBITDA (2025) ?
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

-846 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-846 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

20 621 €

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 12%. 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 89%. 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 1.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

12.496%

Financial autonomy (2025) ?
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

88.681%

Repayment capacity (2025) ?
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

1.928

Solvency indicators evolution
CEGAU PARTICIPATIONS

Sector positioning

Debt ratio
12.5 2025
2023
2024
2025
Q1: 0.14
Med: 27.24
Q3: 146.28
Good -15 pts over 3 years

In 2025, the debt ratio of CEGAU PARTICIPATIONS (12.50) 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
88.68% 2025
2023
2024
2025
Q1: 17.38%
Med: 54.75%
Q3: 87.41%
Excellent +5 pts over 3 years

In 2025, the financial autonomy of CEGAU PARTICIPATIONS (88.7%) 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
1.93 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.77 years
Q3: 6.12 years
Average -8 pts over 3 years

In 2025, the repayment capacity of CEGAU PARTICIPATIONS (1.93) 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 16936.94. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

16936.941

Interest coverage (2025) ?
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

-284.397

Liquidity indicators evolution
CEGAU PARTICIPATIONS

Sector positioning

Liquidity ratio
16936.94 2025
2023
2024
2025
Q1: 159.67
Med: 1116.63
Q3: 6512.12
Excellent

In 2025, the liquidity ratio of CEGAU PARTICIPATIONS (16936.94) 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
-284.4x 2025
2023
2024
2025
Q1: -191.54x
Med: -25.42x
Q3: 0.0x
Average

In 2025, the interest coverage of CEGAU PARTICIPATIONS (-284.4x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 301 days. Excellent situation: suppliers finance 301 days of the operating cycle (retail model).

Operating WCR (2025) ?
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 (2025) ?
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 (2025) ?
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

301 j

Inventory turnover (2025) ?
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
CEGAU PARTICIPATIONS

Positioning of CEGAU PARTICIPATIONS in its sector

Comparison with sector Fonds de placement et entités financières similaires

Valuation estimate

Based on 170 transactions of similar company sales (all years), the value of CEGAU PARTICIPATIONS is estimated at 213 773 € (range 132 508€ - 332 485€). 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 2025
170 transactions
132k€ 213k€ 332k€
213 773 € Range: 132 508€ - 332 485€
NAF 5 all-time

Valuation method used

Net Income Multiple
20 621 € × 10.4x = 213 774 €
Range: 132 509€ - 332 486€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 170 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 (Fonds de placement et entités financières similaires)

Compare CEGAU PARTICIPATIONS with other companies in the same sector:

Voir toutes les statistiques du secteur Fonds de placement et entités financières similaires

Frequently asked questions about CEGAU PARTICIPATIONS

What is the revenue of CEGAU PARTICIPATIONS ?

The revenue of CEGAU PARTICIPATIONS is not publicly disclosed (confidential accounts filed with INPI).

Is CEGAU PARTICIPATIONS profitable?

Yes, CEGAU PARTICIPATIONS generated a net profit of 21 k€ in 2025.

Where is the headquarters of CEGAU PARTICIPATIONS ?

The headquarters of CEGAU PARTICIPATIONS is located in ESSERTINES-EN-DONZY (42360), in the department Loire.

Where to find the tax return of CEGAU PARTICIPATIONS ?

The tax return of CEGAU PARTICIPATIONS 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 CEGAU PARTICIPATIONS operate?

CEGAU PARTICIPATIONS operates in the sector Fonds de placement et entités financières similaires (NAF code 64.30Z). See the 'Sector positioning' section above to compare the company with its competitors.