CM CONDUITE : revenue, balance sheet and financial ratios

CM CONDUITE is a French company founded 20 years ago, specialized in the sector Enseignement de la conduite. Based in CHAMBERY (73000), this company of category PME shows in 2024 a revenue of 940 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-08-08

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

Synthèse

Santé financière : Saine

Aucun signal de fragilité majeur : rentabilité positive et structure financière équilibrée.

In summary, CM CONDUITE combines a growing business with positive profitability. Its financial structure is broadly in line with its sector.

Financial history - CM CONDUITE (SIREN 490307402)
Indicator 2025 2024 2023 2022 2021 2019 2017 2016
Revenue N/C 939 609 € 804 537 € 784 520 € 834 256 € 712 253 € 689 947 € 694 528 €
Net income 52 487 € 64 879 € 38 037 € 34 074 € 62 568 € 54 915 € 22 342 € 43 213 €
EBITDA N/C 116 544 € 72 508 € 55 559 € 98 999 € 70 375 € 27 981 € 55 646 €
Net margin N/C 6.9% 4.7% 4.3% 7.5% 7.7% 3.2% 6.2%

Revenue and income statement

In 2025, CM CONDUITE generates positive net income of 52 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2021-2025: 43 k€ -> 52 k€.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

939 609 €

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

883 598 €

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

116 544 €

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

81 730 €

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

64 879 €

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

12.4%

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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 56%. This ratio is slightly less favorable than the sector median (24.3%). Financial autonomy (= Equity / Total assets x 100) reaches 34%. This ratio is more favorable than the sector median (29.3%). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 10.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This ratio is more favorable than the sector median (5.0%).

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

56.05%

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

34.4%

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

10.42%

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

1.4

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

55.9%

Solvency indicators evolution
CM CONDUITE

Sector positioning

Debt ratio
51.54% 2025
Q1: 6.63%
Med: 24.33%
Q3: 62.91%
Average +10 pts over 3 years

In 2025, the debt ratio of CM CONDUITE (51.5%) 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
32.19% 2025
Q1: 11.65%
Med: 29.31%
Q3: 54.85%
Good -9 pts over 3 years

In 2025, the financial autonomy of CM CONDUITE (32.2%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 2.11. This ratio is slightly less favorable than the sector median (1.8). The interest coverage ratio (= EBIT / Interest expenses) is 4.7x. 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

2.11

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

4.71

Liquidity indicators evolution
CM CONDUITE

Sector positioning

Liquidity ratio
1.73 2025
Q1: 1.11
Med: 1.84
Q3: 2.59
Average -25 pts over 3 years

In 2025, the liquidity ratio of CM CONDUITE (1.73) 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.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Overall, WCR represents 25 days of revenue, i.e. 0 € to permanently finance. Between 2021 and 2024, WCR worsened by 52 days of revenue, signaling an increased financing need.

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

64 683 €

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

105 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

41 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

25 j

WCR and payment terms evolution
CM CONDUITE

Positioning of CM CONDUITE in its sector

Comparison with sector Enseignement de la conduite

Valuation estimate

Based on 208 transactions of similar company sales (all years), the value of CM CONDUITE is estimated at 201 239 € (range 84 189€ - 517 974€). 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 2025
208 transactions
84k€ 201k€ 517k€
201 239 € Range: 84 189€ - 517 974€
NAF 5 all-time

Valuation method used

Net Income Multiple
52 487 € × 3.8x = 201 240 €
Range: 84 189€ - 517 974€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 208 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 (Enseignement de la conduite)

Compare CM CONDUITE with other companies in the same sector:

Top companies in Enseignement de la conduite

Largest companies by revenue in the sector Enseignement de la conduite:

Top companies in Savoie

Largest companies by revenue in the department Savoie:

Frequently asked questions about CM CONDUITE

What is the revenue of CM CONDUITE ?

The revenue of CM CONDUITE in 2024 is 940 k€.

Is CM CONDUITE profitable?

Yes, CM CONDUITE generated a net profit of 52 k€ in 2025.

Where is the headquarters of CM CONDUITE ?

The headquarters of CM CONDUITE is located in CHAMBERY (73000), in the department Savoie.

Where to find the tax return of CM CONDUITE ?

The tax return of CM CONDUITE 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 CM CONDUITE operate?

CM CONDUITE operates in the sector Enseignement de la conduite (NAF code 85.53Z). See the 'Sector positioning' section above to compare the company with its competitors.