CIMEA-PATRIMOINE : revenue, balance sheet and financial ratios

CIMEA-PATRIMOINE is a French company founded 23 years ago, specialized in the sector Autres activités auxiliaires de services financiers, hors assurance et caisses de retraite, n.c.a.. Based in LA ROCHE-SUR-YON (85000), this company of category ETI shows in 2023 a revenue of 4.8 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 - CIMEA-PATRIMOINE (SIREN 444677538)
Indicator 2023 2020 2019 2018 2017 2016
Revenue 4 776 080 € 1 923 048 € 1 779 324 € 2 236 510 € 2 519 111 € N/C
Net income 1 448 372 € 878 204 € 642 745 € 1 671 902 € 777 828 € 637 529 €
EBITDA 1 900 815 € 573 879 € 515 435 € 685 015 € 793 323 € N/C
Net margin 30.3% 45.7% 36.1% 74.8% 30.9% N/C

Revenue and income statement

In 2023, CIMEA-PATRIMOINE achieves revenue of 4.8 M€. Over the period 2017-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +11.3%. Vs 2020, growth of +148% (1.9 M€ -> 4.8 M€). After deducting consumption (2 k€), gross margin stands at 4.8 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 1.9 M€, representing 39.8% of revenue. Positive scissor effect: EBITDA margin improves by +10.0 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 1.4 M€, i.e. 30.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

4 776 080 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

4 773 817 €

EBITDA (2023) ?
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

1 900 815 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

1 906 904 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

1 448 372 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

39.8%

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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 4%. 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 77%. 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 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 29.5% 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 (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

4.193%

Financial autonomy (2023) ?
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

76.536%

Cash flow / Revenue (2023) ?
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

29.479%

Repayment capacity (2023) ?
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

0.11

Asset age ratio (2023) ?
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

34.2%

Solvency indicators evolution
CIMEA-PATRIMOINE

Sector positioning

Debt ratio
4.19 2023
2019
2020
2023
Q1: 0.0
Med: 5.37
Q3: 59.79
Good -7 pts over 3 years

In 2023, the debt ratio of CIMEA-PATRIMOINE (4.19) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
76.54% 2023
2019
2020
2023
Q1: 5.1%
Med: 41.81%
Q3: 76.55%
Excellent

In 2023, the financial autonomy of CIMEA-PATRIMOINE (76.5%) 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
0.11 years 2023
2019
2020
2023
Q1: -0.01 years
Med: 0.0 years
Q3: 1.17 years
Average -7 pts over 3 years

In 2023, the repayment capacity of CIMEA-PATRIMOINE (0.11) 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 386.42. 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 1.7x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2023) ?
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

386.418

Interest coverage (2023) ?
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

1.732

Liquidity indicators evolution
CIMEA-PATRIMOINE

Sector positioning

Liquidity ratio
386.42 2023
2019
2020
2023
Q1: 142.15
Med: 323.83
Q3: 1004.83
Good -9 pts over 3 years

In 2023, the liquidity ratio of CIMEA-PATRIMOINE (386.42) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
1.73x 2023
2019
2020
2023
Q1: -0.68x
Med: 0.0x
Q3: 0.46x
Excellent

In 2023, the interest coverage of CIMEA-PATRIMOINE (1.7x) 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: 65 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 104 days. Excellent situation: suppliers finance 39 days of the operating cycle (retail model). Overall, WCR represents 114 days of revenue, i.e. 1.5 M€ to permanently finance.

Operating WCR (2023) ?
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

1 515 832 €

Customer credit (2023) ?
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

65 j

Supplier credit (2023) ?
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

104 j

Inventory turnover (2023) ?
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 (2023) ?
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

114 j

WCR and payment terms evolution
CIMEA-PATRIMOINE

Positioning of CIMEA-PATRIMOINE in its sector

Comparison with sector Autres activités auxiliaires de services financiers, hors assurance et caisses de retraite, n.c.a.

Valuation estimate

Based on 103 transactions of similar company sales (all years), the value of CIMEA-PATRIMOINE is estimated at 3 828 190 € (range 1 666 034€ - 8 463 122€). With an EBITDA of 1 900 815€, the sector multiple of 2.5x is applied. The price/revenue ratio is 0.30x (conservative valuation). 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 2023
103 transactions
1666k€ 3828k€ 8463k€
3 828 190 € Range: 1 666 034€ - 8 463 122€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 900 815 € × 2.5x
Estimation 4 843 722 €
2 156 944€ - 9 524 076€
Revenue Multiple 30%
4 776 080 € × 0.30x
Estimation 1 456 652 €
774 914€ - 4 030 511€
Net Income Multiple 20%
1 448 372 € × 3.3x
Estimation 4 846 668 €
1 775 442€ - 12 459 654€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 103 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 (Autres activités auxiliaires de services financiers, hors assurance et caisses de retraite, n.c.a.)

Compare CIMEA-PATRIMOINE with other companies in the same sector:

Voir toutes les statistiques du secteur Autres activités auxiliaires de services financiers, hors assurance et caisses de retraite, n.c.a.

Frequently asked questions about CIMEA-PATRIMOINE

What is the revenue of CIMEA-PATRIMOINE ?

The revenue of CIMEA-PATRIMOINE in 2023 is 4.8 M€.

Is CIMEA-PATRIMOINE profitable?

Yes, CIMEA-PATRIMOINE generated a net profit of 1.4 M€ in 2023.

Where is the headquarters of CIMEA-PATRIMOINE ?

The headquarters of CIMEA-PATRIMOINE is located in LA ROCHE-SUR-YON (85000), in the department Vendee.

Where to find the tax return of CIMEA-PATRIMOINE ?

The tax return of CIMEA-PATRIMOINE 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 CIMEA-PATRIMOINE operate?

CIMEA-PATRIMOINE operates in the sector Autres activités auxiliaires de services financiers, hors assurance et caisses de retraite, n.c.a. (NAF code 66.19B). See the 'Sector positioning' section above to compare the company with its competitors.