CENTRE EUROPEEN CINEMATOGRAPHIQUE AUVERGNE-RHONE-ALPES : revenue, balance sheet and financial ratios

CENTRE EUROPEEN CINEMATOGRAPHIQUE AUVERGNE-RHONE-ALPES is a French company founded 35 years ago, specialized in the sector Production de films pour le cinéma. Based in VILLEURBANNE (69100), this company of category PME shows in 2024 a revenue of 1.5 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 - CENTRE EUROPEEN CINEMATOGRAPHIQUE AUVERGNE-RHONE-ALPES (SIREN 380308155)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue 1 468 754 € 1 587 664 € 1 418 681 € 1 369 910 € 1 134 934 € 1 361 982 € 1 578 983 € 1 408 172 € 1 679 397 € 1 335 078 €
Net income 305 752 € 66 246 € 50 465 € 2 403 € -4 201 € 29 017 € 59 976 € 71 062 € 2 067 € 10 247 €
EBITDA 482 101 € 344 142 € 191 007 € 228 912 € 30 288 € -3 414 € 184 687 € 82 588 € 136 435 € -4 380 €
Net margin 20.8% 4.2% 3.6% 0.2% -0.4% 2.1% 3.8% 5.0% 0.1% 0.8%

Revenue and income statement

In 2024, CENTRE EUROPEEN CINEMATOGRAPHIQUE AUVERGNE-RHONE-ALPES achieves revenue of 1.5 M€. Revenue is growing positively over 10 years (CAGR: +1.1%). Slight decline of -7% vs 2023. After deducting consumption (0 €), gross margin stands at 1.5 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 482 k€, representing 32.8% of revenue. Positive scissor effect: EBITDA margin improves by +11.1 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 306 k€, i.e. 20.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 468 754 €

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

1 468 754 €

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

482 101 €

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

418 766 €

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

305 752 €

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

29.6%

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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 10%. 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 52%. 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 0.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 209.9% 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 (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

10.197%

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

51.985%

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

209.858%

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

0.221

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

20.8%

Solvency indicators evolution
CENTRE EUROPEEN CINEMATOGRAPHIQUE AUVERGNE-RHONE-ALPES

Sector positioning

Debt ratio
10.2 2024
2022
2023
2024
Q1: 0.0
Med: 1.08
Q3: 42.75
Average -8 pts over 3 years

In 2024, the debt ratio of CENTRE EUROPEEN CINEMATOG... (10.20) 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
51.98% 2024
2022
2023
2024
Q1: 0.38%
Med: 28.77%
Q3: 73.7%
Good

In 2024, the financial autonomy of CENTRE EUROPEEN CINEMATOG... (52.0%) 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
0.22 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.41 years
Average

In 2024, the repayment capacity of CENTRE EUROPEEN CINEMATOG... (0.22) 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 128.88. 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 0.3x. Danger: operating income does not cover interest charges, unsustainable situation.

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

128.882

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

0.282

Liquidity indicators evolution
CENTRE EUROPEEN CINEMATOGRAPHIQUE AUVERGNE-RHONE-ALPES

Sector positioning

Liquidity ratio
128.88 2024
2022
2023
2024
Q1: 97.88
Med: 246.06
Q3: 648.43
Average -10 pts over 3 years

In 2024, the liquidity ratio of CENTRE EUROPEEN CINEMATOG... (128.88) 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
0.28x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.14x
Excellent

In 2024, the interest coverage of CENTRE EUROPEEN CINEMATOG... (0.3x) 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: 68 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 114 days. Excellent situation: suppliers finance 46 days of the operating cycle (retail model). Overall, WCR represents 422 days of revenue, i.e. 1.7 M€ to permanently finance. Over 2015-2024, WCR increased by +145%, 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

1 719 867 €

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

68 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

114 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

0 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

422 j

WCR and payment terms evolution
CENTRE EUROPEEN CINEMATOGRAPHIQUE AUVERGNE-RHONE-ALPES

Positioning of CENTRE EUROPEEN CINEMATOGRAPHIQUE AUVERGNE-RHONE-ALPES in its sector

Comparison with sector Production de films pour le cinéma

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (28 transactions). This range of 119 812€ to 1 407 597€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
119k€ 382k€ 1407k€
382 089 € Range: 119 812€ - 1 407 597€
NAF 5 all-time
How is this estimate calculated?

This estimate is based on the analysis of 28 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 (Production de films pour le cinéma)

Compare CENTRE EUROPEEN CINEMATOGRAPHIQUE AUVERGNE-RHONE-ALPES with other companies in the same sector:

Voir toutes les statistiques du secteur Production de films pour le cinéma

Frequently asked questions about CENTRE EUROPEEN CINEMATOGRAPHIQUE AUVERGNE-RHONE-ALPES

What is the revenue of CENTRE EUROPEEN CINEMATOGRAPHIQUE AUVERGNE-RHONE-ALPES ?

The revenue of CENTRE EUROPEEN CINEMATOGRAPHIQUE AUVERGNE-RHONE-ALPES in 2024 is 1.5 M€.

Is CENTRE EUROPEEN CINEMATOGRAPHIQUE AUVERGNE-RHONE-ALPES profitable?

Yes, CENTRE EUROPEEN CINEMATOGRAPHIQUE AUVERGNE-RHONE-ALPES generated a net profit of 306 k€ in 2024.

Where is the headquarters of CENTRE EUROPEEN CINEMATOGRAPHIQUE AUVERGNE-RHONE-ALPES ?

The headquarters of CENTRE EUROPEEN CINEMATOGRAPHIQUE AUVERGNE-RHONE-ALPES is located in VILLEURBANNE (69100), in the department Rhone.

Where to find the tax return of CENTRE EUROPEEN CINEMATOGRAPHIQUE AUVERGNE-RHONE-ALPES ?

The tax return of CENTRE EUROPEEN CINEMATOGRAPHIQUE AUVERGNE-RHONE-ALPES 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 CENTRE EUROPEEN CINEMATOGRAPHIQUE AUVERGNE-RHONE-ALPES operate?

CENTRE EUROPEEN CINEMATOGRAPHIQUE AUVERGNE-RHONE-ALPES operates in the sector Production de films pour le cinéma (NAF code 59.11C). See the 'Sector positioning' section above to compare the company with its competitors.