C.E.P.M.L. PARTICIPATIONS : revenue, balance sheet and financial ratios

C.E.P.M.L. PARTICIPATIONS is a French company founded 31 years ago, specialized in the sector Activités des sociétés holding. Based in DUN-SUR-AURON (18130), this company of category ETI shows in 2024 a revenue of 921 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 - C.E.P.M.L. PARTICIPATIONS (SIREN 400194825)
Indicator 2024 2022 2021 2020 2019 2018 2017 2016
Revenue 920 900 € 120 000 € 144 000 € 144 000 € 144 000 € 102 000 € 102 000 € 166 404 €
Net income 6 342 812 € 4 570 314 € 4 667 562 € 3 467 679 € 2 599 160 € 1 556 260 € 1 569 476 € 1 306 382 €
EBITDA -283 880 € -169 417 € -159 509 € -202 070 € -153 019 € -89 489 € -10 692 € 35 134 €
Net margin 688.8% 3808.6% 3241.4% 2408.1% 1805.0% 1525.7% 1538.7% 785.1%

Revenue and income statement

In 2024, C.E.P.M.L. PARTICIPATIONS achieves revenue of 921 k€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +23.8%. Vs 2022, growth of +667% (120 k€ -> 921 k€). After deducting consumption (619 €), gross margin stands at 920 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 -284 k€, representing -30.8% of revenue. Positive scissor effect: EBITDA margin improves by +110.4 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 6.3 M€, i.e. 688.8% 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

920 900 €

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

920 281 €

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

-283 880 €

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

-1 218 902 €

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

6 342 812 €

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

-30.8%

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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 13%. 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 85%. 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 0.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 778.5% 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

12.508%

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

84.799%

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

778.462%

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

0.62

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

94.6%

Solvency indicators evolution
C.E.P.M.L. PARTICIPATIONS

Sector positioning

Debt ratio
12.51 2024
2021
2022
2024
Q1: 0.01
Med: 8.77
Q3: 62.6
Average +21 pts over 3 years

In 2024, the debt ratio of C.E.P.M.L. PARTICIPATIONS (12.51) 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
84.8% 2024
2021
2022
2024
Q1: 15.71%
Med: 62.26%
Q3: 91.3%
Good -6 pts over 3 years

In 2024, the financial autonomy of C.E.P.M.L. PARTICIPATIONS (84.8%) 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
0.62 years 2024
2021
2022
2024
Q1: 0.0 years
Med: 0.09 years
Q3: 3.07 years
Average

In 2024, the repayment capacity of C.E.P.M.L. PARTICIPATIONS (0.62) 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 481.19. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

481.192

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

-62.757

Liquidity indicators evolution
C.E.P.M.L. PARTICIPATIONS

Sector positioning

Liquidity ratio
481.19 2024
2021
2022
2024
Q1: 138.65
Med: 681.09
Q3: 3914.52
Average -34 pts over 3 years

In 2024, the liquidity ratio of C.E.P.M.L. PARTICIPATIONS (481.19) 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
-62.76x 2024
2021
2022
2024
Q1: -74.77x
Med: 0.0x
Q3: 0.0x
Average

In 2024, the interest coverage of C.E.P.M.L. PARTICIPATIONS (-62.8x) 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: 152 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 87 days. The gap of 65 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. WCR is negative (-151 days): operations structurally generate cash. Notable WCR improvement over the period (-12779%), freeing up cash.

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

-387 045 €

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

152 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

87 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

-151 j

WCR and payment terms evolution
C.E.P.M.L. PARTICIPATIONS

Positioning of C.E.P.M.L. PARTICIPATIONS in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Based on 54 transactions of similar company sales in 2024, the value of C.E.P.M.L. PARTICIPATIONS is estimated at 4 029 425 € (range 2 564 806€ - 19 335 163€). The price/revenue ratio is 0.59x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
54 tx
2564k€ 4029k€ 19335k€
4 029 425 € Range: 2 564 806€ - 19 335 163€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
920 900 € × 0.59x
Estimation 542 200 €
337 317€ - 644 573€
Net Income Multiple 20%
6 342 812 € × 1.5x
Estimation 9 260 264 €
5 906 040€ - 47 371 048€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 54 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 (Activités des sociétés holding)

Compare C.E.P.M.L. PARTICIPATIONS with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about C.E.P.M.L. PARTICIPATIONS

What is the revenue of C.E.P.M.L. PARTICIPATIONS ?

The revenue of C.E.P.M.L. PARTICIPATIONS in 2024 is 921 k€.

Is C.E.P.M.L. PARTICIPATIONS profitable?

Yes, C.E.P.M.L. PARTICIPATIONS generated a net profit of 6.3 M€ in 2024.

Where is the headquarters of C.E.P.M.L. PARTICIPATIONS ?

The headquarters of C.E.P.M.L. PARTICIPATIONS is located in DUN-SUR-AURON (18130), in the department Cher.

Where to find the tax return of C.E.P.M.L. PARTICIPATIONS ?

The tax return of C.E.P.M.L. 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 C.E.P.M.L. PARTICIPATIONS operate?

C.E.P.M.L. PARTICIPATIONS operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.