SIREN : 499916195
CM DEVELOPPEMENT is a French company founded 18 years ago, specialized in the sector Commerce et réparation de motocycles. Based in ISSY-LES-MOULINEAUX (92130), this company of category PME shows in 2024 a revenue of 234 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-02
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 234 187 € | 206 424 € | 180 426 € | 186 178 € | 204 458 € | 303 335 € | 306 423 € | 284 949 € |
| Net income | -1 604 € | 3 131 € | -14 988 € | 528 € | -14 304 € | 2 660 € | 4 074 € | 4 306 € |
| EBITDA | -936 € | 3 468 € | -14 994 € | -96 182 € | -2 022 € | 2 024 € | 19 688 € | 22 666 € |
| Net margin | -0.7% | 1.5% | -8.3% | 0.3% | -7.0% | 0.9% | 1.3% | 1.5% |
In 2024, CM DEVELOPPEMENT achieves revenue of 234 k€. Activity remains stable over the period (CAGR: -2.4%). Vs 2023, growth of +13% (206 k€ -> 234 k€). After deducting consumption (122 k€), gross margin stands at 113 k€, i.e. a rate of 48%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -936 €, representing -0.4% of revenue. Warning negative scissor effect: despite revenue change (+13%), EBITDA varies by -127%, reducing margin by 2.1 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -2 k€ (-0.7% of revenue), which will impact equity.
234 187 €
112 608 €
-936 €
-1 604 €
-1 604 €
-0.4%
The debt ratio (= Financial debt / Equity x 100) stands at 2%. 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 15%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
2.355%
14.599%
-0.415%
-0.249
In 2024, the debt ratio of CM DEVELOPPEMENT (2.35) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
In 2024, the financial autonomy of CM DEVELOPPEMENT (14.6%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.
In 2024, the repayment capacity of CM DEVELOPPEMENT (-0.25) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
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: 102 days. Excellent situation: suppliers finance 102 days of the operating cycle (retail model). WCR is negative (-17 days): operations structurally generate cash. Notable WCR improvement over the period (-143%), freeing up cash.
-10 831 €
0 j
102 j
0 j
-17 j
Based on 137 transactions of similar company sales (all years), the value of CM DEVELOPPEMENT is estimated at 39 877 € (range 22 935€ - 62 599€). The price/revenue ratio is 0.17x (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.
Only this financial indicator is available for this company.
This estimate is based on the analysis of 137 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 Commerce et réparation de motocycles
The revenue of CM DEVELOPPEMENT in 2024 is 234 k€.
CM DEVELOPPEMENT recorded a net loss in 2024.
The headquarters of CM DEVELOPPEMENT is located in ISSY-LES-MOULINEAUX (92130), in the department Hauts-de-Seine.
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 Commerce et réparation de motocycles (NAF code 45.40Z). See the 'Sector positioning' section above to compare the company with its competitors.