CF PARTICIPATIONS GESTION : revenue, balance sheet and financial ratios

CF PARTICIPATIONS GESTION is a French company founded 12 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in GARCHES (92380), this company of category PME shows in 2024 a revenue of 47 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-11

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - CF PARTICIPATIONS GESTION (SIREN 798632394)
Indicator 2024 2023 2022 2020 2019 2018 2017 2016
Revenue 46 950 € 5 000 € 5 000 € 12 400 € 326 556 € 659 812 € 679 357 € 629 822 €
Net income 212 942 € 348 720 € 120 076 € 171 771 € 3 169 986 € 561 334 € 747 324 € 539 847 €
EBITDA -57 074 € -110 864 € -103 504 € -99 259 € -41 869 € -65 936 € 16 211 € -15 914 €
Net margin 453.6% 6974.4% 2401.5% 1385.2% 970.7% 85.1% 110.0% 85.7%

Revenue and income statement

In 2024, CF PARTICIPATIONS GESTION achieves revenue of 47 k€. Revenue is declining over the period 2016-2024 (CAGR: -27.7%). Vs 2023, growth of +839% (5 k€ -> 47 k€). After deducting consumption (0 €), gross margin stands at 47 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 -57 k€, representing -121.6% of revenue. Positive scissor effect: EBITDA margin improves by +2095.7 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 213 k€, i.e. 453.6% 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

46 950 €

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

46 950 €

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

-57 074 €

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

-57 879 €

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

212 942 €

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

-121.6%

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 20%. 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 83%. 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 6.3 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 570.3% 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

20.297%

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

83.008%

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

570.292%

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

6.288

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

23.4%

Solvency indicators evolution
CF PARTICIPATIONS GESTION

Sector positioning

Debt ratio
20.3 2024
2022
2023
2024
Q1: 0.0
Med: 4.01
Q3: 41.89
Average

In 2024, the debt ratio of CF PARTICIPATIONS GESTION (20.30) 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
83.01% 2024
2022
2023
2024
Q1: 4.32%
Med: 38.98%
Q3: 76.52%
Excellent

In 2024, the financial autonomy of CF PARTICIPATIONS GESTION (83.0%) 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
6.29 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.11 years
Average

In 2024, the repayment capacity of CF PARTICIPATIONS GESTION (6.29) 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 51444.35. 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

51444.35

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

-225.658

Liquidity indicators evolution
CF PARTICIPATIONS GESTION

Sector positioning

Liquidity ratio
51444.35 2024
2022
2023
2024
Q1: 139.09
Med: 313.97
Q3: 967.44
Excellent

In 2024, the liquidity ratio of CF PARTICIPATIONS GESTION (51444.35) 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
-225.66x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.28x
Average

In 2024, the interest coverage of CF PARTICIPATIONS GESTION (-225.7x) 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: 5 days. Favorable situation: supplier credit is longer than customer credit by 5 days. Overall, WCR represents 3581 days of revenue, i.e. 467 k€ to permanently finance.

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

466 978 €

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

0 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

5 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

3581 j

WCR and payment terms evolution
CF PARTICIPATIONS GESTION

Positioning of CF PARTICIPATIONS GESTION in its sector

Comparison with sector Conseil pour les affaires et autres conseils de gestion

Valuation estimate

Based on 69 transactions of similar company sales in 2024, the value of CF PARTICIPATIONS GESTION is estimated at 608 453 € (range 233 532€ - 1 497 192€). The price/revenue ratio is 0.66x (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
69 tx
233k€ 608k€ 1497k€
608 453 € Range: 233 532€ - 1 497 192€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
46 950 € × 0.66x
Estimation 30 935 €
18 003€ - 34 207€
Net Income Multiple 20%
212 942 € × 6.9x
Estimation 1 474 731 €
556 826€ - 3 691 670€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 69 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 (Conseil pour les affaires et autres conseils de gestion)

Compare CF PARTICIPATIONS GESTION with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion

Frequently asked questions about CF PARTICIPATIONS GESTION

What is the revenue of CF PARTICIPATIONS GESTION ?

The revenue of CF PARTICIPATIONS GESTION in 2024 is 47 k€.

Is CF PARTICIPATIONS GESTION profitable?

Yes, CF PARTICIPATIONS GESTION generated a net profit of 213 k€ in 2024.

Where is the headquarters of CF PARTICIPATIONS GESTION ?

The headquarters of CF PARTICIPATIONS GESTION is located in GARCHES (92380), in the department Hauts-de-Seine.

Where to find the tax return of CF PARTICIPATIONS GESTION ?

The tax return of CF PARTICIPATIONS GESTION 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 CF PARTICIPATIONS GESTION operate?

CF PARTICIPATIONS GESTION operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.