SIREN : 479754244
CM DEVELOPPEMENT is a French company founded 21 years ago, specialized in the sector Activités des sièges sociaux. Based in SAINT-GILDAS-DES-BOIS (44530), this company of category PME shows in 2024 a revenue of 320 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 320 000 € | 289 500 € | 237 000 € | 258 500 € | 267 500 € | 310 000 € | 210 000 € | 171 700 € | 171 700 € |
| Net income | 103 291 € | 20 006 € | 439 015 € | 13 400 € | 13 741 € | 23 447 € | 12 724 € | 9 183 € | 9 049 € |
| EBITDA | -8 007 € | 23 876 € | 9 432 € | 19 609 € | 20 370 € | 23 230 € | 16 113 € | 12 547 € | 12 498 € |
| Net margin | 32.3% | 6.9% | 185.2% | 5.2% | 5.1% | 7.6% | 6.1% | 5.3% | 5.3% |
In 2024, CM DEVELOPPEMENT achieves revenue of 320 k€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +8.1%. Vs 2023, growth of +11% (290 k€ -> 320 k€). After deducting consumption (0 €), gross margin stands at 320 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 -8 k€, representing -2.5% of revenue. Warning negative scissor effect: despite revenue change (+11%), EBITDA varies by -134%, reducing margin by 10.7 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 103 k€, i.e. 32.3% of revenue. This profit can be retained or distributed to shareholders.
320 000 €
320 000 €
-8 007 €
422 €
103 291 €
-2.5%
The debt ratio (= Financial debt / Equity x 100) stands at 18%. 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 82%. 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 2.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 29.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
17.904%
81.936%
29.642%
2.21
In 2024, the debt ratio of CM DEVELOPPEMENT (17.90) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of CM DEVELOPPEMENT (81.9%) 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.
In 2024, the repayment capacity of CM DEVELOPPEMENT (2.21) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 212.57. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
212.57
-69.115
In 2024, the liquidity ratio of CM DEVELOPPEMENT (212.57) 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.
In 2024, the interest coverage of CM DEVELOPPEMENT (-69.1x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 90 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 189 days. Excellent situation: suppliers finance 99 days of the operating cycle (retail model). Overall, WCR represents 70 days of revenue, i.e. 62 k€ to permanently finance. Over 2016-2024, WCR increased by +40729%, requiring additional financing.
62 086 €
90 j
189 j
0 j
70 j
Based on 103 transactions of similar company sales in 2024, the value of CM DEVELOPPEMENT is estimated at 465 335 € (range 169 441€ - 1 204 206€). The price/revenue ratio is 0.38x (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.
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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.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare CM DEVELOPPEMENT with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des sièges sociaux
The revenue of CM DEVELOPPEMENT in 2024 is 320 k€.
Yes, CM DEVELOPPEMENT generated a net profit of 103 k€ in 2024.
The headquarters of CM DEVELOPPEMENT is located in SAINT-GILDAS-DES-BOIS (44530), in the department Loire-Atlantique.
The tax return of CM DEVELOPPEMENT 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).
CM DEVELOPPEMENT operates in the sector Activités des sièges sociaux (NAF code 70.10Z). See the 'Sector positioning' section above to compare the company with its competitors.