CINEMA PUBLIC FILMS : revenue, balance sheet and financial ratios

CINEMA PUBLIC FILMS is a French company founded 36 years ago, specialized in the sector Distribution de films cinématographiques. Based in LA GARENNE-COLOMBES (92250), this company of category PME shows in 2024 a revenue of 992 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 - CINEMA PUBLIC FILMS (SIREN 352419659)
Indicator 2024 2022 2021 2020 2019 2018 2017 2016
Revenue 991 883 € 1 039 522 € 496 487 € 498 248 € 994 683 € 877 990 € 869 294 € 713 280 €
Net income 5 418 € 83 045 € 13 285 € -13 214 € 13 778 € 19 608 € 7 104 € 9 205 €
EBITDA 439 124 € 587 180 € 427 259 € 400 476 € 442 541 € 419 604 € 477 425 € 388 595 €
Net margin 0.5% 8.0% 2.7% -2.7% 1.4% 2.2% 0.8% 1.3%

Revenue and income statement

In 2024, CINEMA PUBLIC FILMS achieves revenue of 992 k€. Revenue is growing positively over 8 years (CAGR: +4.2%). Slight decline of -5% vs 2022. After deducting consumption (0 €), gross margin stands at 992 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 439 k€, representing 44.3% of revenue. Warning negative scissor effect: despite revenue change (-5%), EBITDA varies by -25%, reducing margin by 12.2 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 5 k€, i.e. 0.5% 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

991 883 €

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

991 883 €

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

439 124 €

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

20 946 €

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

5 418 €

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

35.9%

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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 25%. 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 40%. 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 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 36.7% 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

25.003%

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

40.058%

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

36.693%

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

0.308

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

9.6%

Solvency indicators evolution
CINEMA PUBLIC FILMS

Sector positioning

Debt ratio
25.0 2024
2021
2022
2024
Q1: 0.0
Med: 0.66
Q3: 25.86
Average

In 2024, the debt ratio of CINEMA PUBLIC FILMS (25.00) 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
40.06% 2024
2021
2022
2024
Q1: 6.33%
Med: 25.98%
Q3: 48.23%
Good

In 2024, the financial autonomy of CINEMA PUBLIC FILMS (40.1%) 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
0.31 years 2024
2021
2022
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.42 years
Average

In 2024, the repayment capacity of CINEMA PUBLIC FILMS (0.31) 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 33.84. 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 2.3x. Financial charges are adequately covered by operations.

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

33.845

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

2.302

Liquidity indicators evolution
CINEMA PUBLIC FILMS

Sector positioning

Liquidity ratio
33.84 2024
2021
2022
2024
Q1: 105.2
Med: 137.31
Q3: 213.76
Watch -15 pts over 3 years

In 2024, the liquidity ratio of CINEMA PUBLIC FILMS (33.84) 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
2.3x 2024
2021
2022
2024
Q1: 0.0x
Med: 0.01x
Q3: 1.18x
Excellent

In 2024, the interest coverage of CINEMA PUBLIC FILMS (2.3x) 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: 53 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 237 days. Excellent situation: suppliers finance 184 days of the operating cycle (retail model). WCR is negative (-48 days): operations structurally generate cash. Notable WCR improvement over the period (-60%), 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

-132 764 €

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

53 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

237 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

-48 j

WCR and payment terms evolution
CINEMA PUBLIC FILMS

Positioning of CINEMA PUBLIC FILMS in its sector

Comparison with sector Distribution de films cinématographiques

Valuation estimate

Based on 88 transactions of similar company sales (all years), the value of CINEMA PUBLIC FILMS is estimated at 412 144 € (range 195 251€ - 1 046 423€). With an EBITDA of 439 124€, the sector multiple of 1.4x is applied. The price/revenue ratio is 0.32x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
88 tx
195k€ 412k€ 1046k€
412 144 € Range: 195 251€ - 1 046 423€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

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EBITDA Multiple 50%
439 124 € × 1.4x
Estimation 628 781 €
246 756€ - 1 671 463€
Revenue Multiple 30%
991 883 € × 0.32x
Estimation 319 987 €
236 522€ - 686 721€
Net Income Multiple 20%
5 418 € × 1.6x
Estimation 8 790 €
4 586€ - 23 381€
How is this estimate calculated?

This estimate is based on the analysis of 88 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 (Distribution de films cinématographiques)

Compare CINEMA PUBLIC FILMS with other companies in the same sector:

Voir toutes les statistiques du secteur Distribution de films cinématographiques

Frequently asked questions about CINEMA PUBLIC FILMS

What is the revenue of CINEMA PUBLIC FILMS ?

The revenue of CINEMA PUBLIC FILMS in 2024 is 992 k€.

Is CINEMA PUBLIC FILMS profitable?

Yes, CINEMA PUBLIC FILMS generated a net profit of 5 k€ in 2024.

Where is the headquarters of CINEMA PUBLIC FILMS ?

The headquarters of CINEMA PUBLIC FILMS is located in LA GARENNE-COLOMBES (92250), in the department Hauts-de-Seine.

Where to find the tax return of CINEMA PUBLIC FILMS ?

The tax return of CINEMA PUBLIC FILMS 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 CINEMA PUBLIC FILMS operate?

CINEMA PUBLIC FILMS operates in the sector Distribution de films cinématographiques (NAF code 59.13A). See the 'Sector positioning' section above to compare the company with its competitors.