SIREN : 799361282
CM PARTICIPATIONS is a French company founded 12 years ago, specialized in the sector Activités des sociétés holding. Based in TASSIN-LA-DEMI-LUNE (69160), this company of category PME shows in 2024 a revenue of 43 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 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 43 108 € | 12 099 € | 55 517 € | 184 734 € | 228 578 € | 226 000 € | 239 700 € | 18 000 € | 148 088 € |
| Net income | 26 196 € | 120 751 € | 71 932 € | 110 231 € | 182 756 € | 43 742 € | 64 075 € | -428 271 € | 4 300 € |
| EBITDA | 359 € | -36 783 € | 17 927 € | 144 794 € | 179 017 € | 18 698 € | 68 778 € | -87 791 € | 4 691 € |
| Net margin | 60.8% | 998.0% | 129.6% | 59.7% | 80.0% | 19.4% | 26.7% | -2379.3% | 2.9% |
In 2024, CM PARTICIPATIONS achieves revenue of 43 k€. Revenue is declining over the period 2016-2024 (CAGR: -14.3%). Vs 2023, growth of +256% (12 k€ -> 43 k€). After deducting consumption (0 €), gross margin stands at 43 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 359 €, representing 0.8% of revenue. Positive scissor effect: EBITDA margin improves by +304.8 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 26 k€, i.e. 60.8% of revenue. This profit can be retained or distributed to shareholders.
43 108 €
43 108 €
359 €
-14 883 €
26 196 €
0.8%
The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 98%. 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 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 96.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
0.01%
97.96%
96.124%
0.002
67.6%
In 2024, the debt ratio of CM PARTICIPATIONS (0.01) 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 PARTICIPATIONS (98.0%) 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.
In 2024, the repayment capacity of CM PARTICIPATIONS (0.00) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 2011.90. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
2011.898
0.0
In 2024, the liquidity ratio of CM PARTICIPATIONS (2011.90) 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.
In 2024, the interest coverage of CM PARTICIPATIONS (0.0x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.
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: 38 days. Excellent situation: suppliers finance 38 days of the operating cycle (retail model). Inventory turnover is 113 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 1484 days of revenue, i.e. 178 k€ to permanently finance. Over 2016-2024, WCR increased by +1694%, requiring additional financing.
177 691 €
0 j
38 j
113 j
1484 j
Based on 54 transactions of similar company sales
in 2024,
the value of CM PARTICIPATIONS is estimated at
16 131 €
(range 9 762€ - 49 676€).
With an EBITDA of 359€, the sector multiple of 4.8x is applied.
The price/revenue ratio is 0.59x
(in line with sector norms).
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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 54 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 PARTICIPATIONS with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des sociétés holding
The revenue of CM PARTICIPATIONS in 2024 is 43 k€.
Yes, CM PARTICIPATIONS generated a net profit of 26 k€ in 2024.
The headquarters of CM PARTICIPATIONS is located in TASSIN-LA-DEMI-LUNE (69160), in the department Rhone.
The tax return of CM PARTICIPATIONS 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 PARTICIPATIONS operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.