CEPAC INVESTISSEMENT ET DEVELOPPEMENT : revenue, balance sheet and financial ratios

CEPAC INVESTISSEMENT ET DEVELOPPEMENT is a French company founded 69 years ago, specialized in the sector Fonds de placement et entités financières similaires. Based in MARSEILLE 6EME (13006), this company of category GE shows in 2025 a revenue of 64 k€. 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 - CEPAC INVESTISSEMENT ET DEVELOPPEMENT (SIREN 057800575)
Indicator 2025 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 64 500 € 39 398 € 6 000 € 6 000 € 3 000 € 11 000 € 11 000 € 11 000 € 21 000 €
Net income 9 485 881 € 8 962 179 € -7 743 964 € 6 340 615 € -6 004 128 € 886 660 € -3 537 047 € -1 177 800 € -573 932 €
EBITDA -38 250 € -83 481 € -88 592 € -96 649 € -85 536 € -95 912 € -58 195 € -40 186 € -15 694 €
Net margin 14706.8% 22747.8% -129066.1% 105676.9% -200137.6% 8060.5% -32155.0% -10707.3% -2733.0%

Revenue and income statement

In 2025, CEPAC INVESTISSEMENT ET DEVELOPPEMENT achieves revenue of 64 k€. Over the period 2016-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +13.3%. Vs 2023, growth of +64% (39 k€ -> 64 k€). After deducting consumption (0 €), gross margin stands at 64 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 -38 k€, representing -59.3% of revenue. Positive scissor effect: EBITDA margin improves by +152.6 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 9.5 M€, i.e. 14706.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

64 500 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

64 500 €

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

-38 250 €

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

-37 877 €

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

9 485 881 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-59.3%

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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 34%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 48%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

34.213%

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

47.587%

Cash flow / Revenue (2025) ?
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

-1759.778%

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

-30.182

Solvency indicators evolution
CEPAC INVESTISSEMENT ET DEVELOPPEMENT

Sector positioning

Debt ratio
34.21 2025
2022
2023
2025
Q1: 0.14
Med: 27.24
Q3: 146.28
Average +27 pts over 3 years

In 2025, the debt ratio of CEPAC INVESTISSEMENT ET D... (34.21) 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
47.59% 2025
2022
2023
2025
Q1: 17.38%
Med: 54.75%
Q3: 87.41%
Average +20 pts over 3 years

In 2025, the financial autonomy of CEPAC INVESTISSEMENT ET D... (47.6%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
-30.18 years 2025
2022
2023
2025
Q1: 0.0 years
Med: 0.77 years
Q3: 6.12 years
Excellent -50 pts over 3 years

In 2025, the repayment capacity of CEPAC INVESTISSEMENT ET D... (-30.18) 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 10.39. 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

10.388

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

-25136.546

Liquidity indicators evolution
CEPAC INVESTISSEMENT ET DEVELOPPEMENT

Sector positioning

Liquidity ratio
10.39 2025
2022
2023
2025
Q1: 159.67
Med: 1116.63
Q3: 6512.12
Watch

In 2025, the liquidity ratio of CEPAC INVESTISSEMENT ET D... (10.39) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
-25136.55x 2025
2022
2023
2025
Q1: -191.54x
Med: -25.42x
Q3: 0.0x
Watch

In 2025, the interest coverage of CEPAC INVESTISSEMENT ET D... (-25136.5x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 229 days. Excellent situation: suppliers finance 229 days of the operating cycle (retail model). WCR is negative (-423560 days): operations structurally generate cash. Notable WCR improvement over the period (-190%), freeing up cash.

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

-75 887 896 €

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

229 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 in days of revenue (2025) ?
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

-423560 j

WCR and payment terms evolution
CEPAC INVESTISSEMENT ET DEVELOPPEMENT

Positioning of CEPAC INVESTISSEMENT ET DEVELOPPEMENT 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 CEPAC INVESTISSEMENT ET DEVELOPPEMENT is estimated at 39 362 741 € (range 24 400 505€ - 61 210 844€). The price/revenue ratio is 0.71x (in line with sector norms). 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
24400k€ 39362k€ 61210k€
39 362 741 € Range: 24 400 505€ - 61 210 844€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
64 500 € × 0.71x
Estimation 45 736 €
30 569€ - 53 448€
Net Income Multiple 20%
9 485 881 € × 10.4x
Estimation 98 338 249 €
60 955 411€ - 152 946 938€

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 CEPAC INVESTISSEMENT ET DEVELOPPEMENT with other companies in the same sector:

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

Frequently asked questions about CEPAC INVESTISSEMENT ET DEVELOPPEMENT

What is the revenue of CEPAC INVESTISSEMENT ET DEVELOPPEMENT ?

The revenue of CEPAC INVESTISSEMENT ET DEVELOPPEMENT in 2025 is 64 k€.

Is CEPAC INVESTISSEMENT ET DEVELOPPEMENT profitable?

Yes, CEPAC INVESTISSEMENT ET DEVELOPPEMENT generated a net profit of 9.5 M€ in 2025.

Where is the headquarters of CEPAC INVESTISSEMENT ET DEVELOPPEMENT ?

The headquarters of CEPAC INVESTISSEMENT ET DEVELOPPEMENT is located in MARSEILLE 6EME (13006), in the department Bouches-du-Rhone.

Where to find the tax return of CEPAC INVESTISSEMENT ET DEVELOPPEMENT ?

The tax return of CEPAC INVESTISSEMENT ET DEVELOPPEMENT 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 CEPAC INVESTISSEMENT ET DEVELOPPEMENT operate?

CEPAC INVESTISSEMENT ET DEVELOPPEMENT 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.