CESAR PUPAT ARCHITECTURE INTERIEURE : revenue, balance sheet and financial ratios

CESAR PUPAT ARCHITECTURE INTERIEURE is a French company founded 13 years ago, specialized in the sector Activités spécialisées de design. Based in NOISY-LE-GRAND (93160), this company of category PME shows in 2017 a revenue of 146 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 - CESAR PUPAT ARCHITECTURE INTERIEURE (SIREN 751842592)
Indicator 2017 2016 2015 2014 2013
Revenue 146 031 € 122 480 € 115 904 € 67 032 € 98 528 €
Net income 9 336 € 1 087 € 15 290 € -25 903 € 334 €
EBITDA 26 956 € 6 448 € 33 803 € -21 456 € -9 930 €
Net margin 6.4% 0.9% 13.2% -38.6% 0.3%

Revenue and income statement

In 2017, CESAR PUPAT ARCHITECTURE INTERIEURE achieves revenue of 146 k€. Over the period 2013-2017, the company shows strong growth with a CAGR (compound annual growth rate) of +10.3%. Vs 2016, growth of +19% (122 k€ -> 146 k€). After deducting consumption (2 k€), gross margin stands at 144 k€, i.e. a rate of 98%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 27 k€, representing 18.5% of revenue. Positive scissor effect: EBITDA margin improves by +13.2 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 9 k€, i.e. 6.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2017) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

146 031 €

Gross margin (2017) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

143 772 €

EBITDA (2017) ?
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

26 956 €

EBIT (2017) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

12 420 €

Net income (2017) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

9 336 €

EBITDA margin (2017) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

18.5%

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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 1137%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 3%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 16.4% 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 (2017) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

1136.75%

Financial autonomy (2017) ?
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

3.372%

Cash flow / Revenue (2017) ?
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

16.354%

Repayment capacity (2017) ?
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

0.791

Asset age ratio (2017) ?
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

38.4%

Solvency indicators evolution
CESAR PUPAT ARCHITECTURE INTERIEURE

Sector positioning

Debt ratio
1136.75 2017
2015
2016
2017
Q1: 0.0
Med: 7.53
Q3: 52.88
Watch +51 pts over 3 years

In 2017, the debt ratio of CESAR PUPAT ARCHITECTURE ... (1136.75) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
3.37% 2017
2015
2016
2017
Q1: 4.1%
Med: 29.54%
Q3: 60.25%
Average

In 2017, the financial autonomy of CESAR PUPAT ARCHITECTURE ... (3.4%) 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
0.79 years 2017
2015
2016
2017
Q1: 0.0 years
Med: 0.0 years
Q3: 0.53 years
Average +18 pts over 3 years

In 2017, the repayment capacity of CESAR PUPAT ARCHITECTURE ... (0.79) 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 146.12. 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 3.3x. Financial charges are adequately covered by operations.

Liquidity ratio (2017) ?
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

146.122

Interest coverage (2017) ?
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

3.309

Liquidity indicators evolution
CESAR PUPAT ARCHITECTURE INTERIEURE

Sector positioning

Liquidity ratio
146.12 2017
2015
2016
2017
Q1: 117.87
Med: 192.37
Q3: 338.59
Average +18 pts over 3 years

In 2017, the liquidity ratio of CESAR PUPAT ARCHITECTURE ... (146.12) 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
3.31x 2017
2015
2016
2017
Q1: 0.0x
Med: 0.0x
Q3: 0.68x
Excellent

In 2017, the interest coverage of CESAR PUPAT ARCHITECTURE ... (3.3x) 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: 118 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 32 days. The gap of 86 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 60 days of revenue, i.e. 24 k€ to permanently finance. Over 2013-2017, WCR increased by +228%, requiring additional financing.

Operating WCR (2017) ?
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

24 171 €

Customer credit (2017) ?
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

118 j

Supplier credit (2017) ?
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

32 j

Inventory turnover (2017) ?
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 (2017) ?
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

60 j

WCR and payment terms evolution
CESAR PUPAT ARCHITECTURE INTERIEURE

Positioning of CESAR PUPAT ARCHITECTURE INTERIEURE in its sector

Comparison with sector Activités spécialisées de design

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (47 transactions). This range of 58 556€ to 186 729€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2017
Indicative
58k€ 111k€ 186k€
111 476 € Range: 58 556€ - 186 729€
NAF 5 all-time
How is this estimate calculated?

This estimate is based on the analysis of 47 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 spécialisées de design)

Compare CESAR PUPAT ARCHITECTURE INTERIEURE with other companies in the same sector:

Voir toutes les statistiques du secteur Activités spécialisées de design

Frequently asked questions about CESAR PUPAT ARCHITECTURE INTERIEURE

What is the revenue of CESAR PUPAT ARCHITECTURE INTERIEURE ?

The revenue of CESAR PUPAT ARCHITECTURE INTERIEURE in 2017 is 146 k€.

Is CESAR PUPAT ARCHITECTURE INTERIEURE profitable?

Yes, CESAR PUPAT ARCHITECTURE INTERIEURE generated a net profit of 9 k€ in 2017.

Where is the headquarters of CESAR PUPAT ARCHITECTURE INTERIEURE ?

The headquarters of CESAR PUPAT ARCHITECTURE INTERIEURE is located in NOISY-LE-GRAND (93160), in the department Seine-Saint-Denis.

Where to find the tax return of CESAR PUPAT ARCHITECTURE INTERIEURE ?

The tax return of CESAR PUPAT ARCHITECTURE INTERIEURE 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 CESAR PUPAT ARCHITECTURE INTERIEURE operate?

CESAR PUPAT ARCHITECTURE INTERIEURE operates in the sector Activités spécialisées de design (NAF code 74.10Z). See the 'Sector positioning' section above to compare the company with its competitors.