SIREN : 817521099
CM PARTICIPATIONS is a French company founded 10 years ago, specialized in the sector Activités des sièges sociaux. Based in MOULINS (03000), this company of category PME shows in 2025 a revenue of 183 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 | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 183 088 € | 181 346 € | 104 048 € | 48 648 € | 48 648 € | 47 203 € | 46 480 € | 46 480 € | 24 995 € |
| Net income | 330 468 € | 334 372 € | 32 680 € | 16 847 € | 14 525 € | 10 421 € | 18 816 € | 124 € | -7 206 € |
| EBITDA | 56 960 € | 62 951 € | 68 175 € | 40 091 € | 35 641 € | 35 572 € | 41 186 € | 23 867 € | 5 784 € |
| Net margin | 180.5% | 184.4% | 31.4% | 34.6% | 29.9% | 22.1% | 40.5% | 0.3% | -28.8% |
In 2025, CM PARTICIPATIONS achieves revenue of 183 k€. Over the period 2017-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +28.3%. Vs 2024: +1%. After deducting consumption (0 €), gross margin stands at 183 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 57 k€, representing 31.1% of revenue. Warning negative scissor effect: despite revenue change (+1%), EBITDA varies by -10%, reducing margin by 3.6 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 330 k€, i.e. 180.5% of revenue. This profit can be retained or distributed to shareholders.
183 088 €
183 088 €
56 960 €
31 293 €
330 468 €
31.1%
The debt ratio (= Financial debt / Equity x 100) stands at 13%. 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 10%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 197.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
12.95%
9.855%
197.217%
0.764
70.6%
In 2025, the debt ratio of CM PARTICIPATIONS (12.95) 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 2025, the financial autonomy of CM PARTICIPATIONS (9.9%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2025, the repayment capacity of CM PARTICIPATIONS (0.76) 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 97.70. 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 36.4x. Operating income very largely covers interest expenses: high safety margin.
97.704
36.375
In 2025, the liquidity ratio of CM PARTICIPATIONS (97.70) 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.
In 2025, the interest coverage of CM PARTICIPATIONS (36.4x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 4 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 36 days. Excellent situation: suppliers finance 32 days of the operating cycle (retail model). WCR is negative (-498 days): operations structurally generate cash. Notable WCR improvement over the period (-1337%), freeing up cash.
-253 366 €
4 j
36 j
0 j
-498 j
Based on 54 transactions of similar company sales
in 2025,
the value of CM PARTICIPATIONS is estimated at
247 846 €
(range 86 331€ - 487 518€).
With an EBITDA of 56 960€, the sector multiple of 1.1x is applied.
The price/revenue ratio is 0.63x
(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.
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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 sièges sociaux
The revenue of CM PARTICIPATIONS in 2025 is 183 k€.
Yes, CM PARTICIPATIONS generated a net profit of 330 k€ in 2025.
The headquarters of CM PARTICIPATIONS is located in MOULINS (03000), in the department Allier.
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 sièges sociaux (NAF code 70.10Z). See the 'Sector positioning' section above to compare the company with its competitors.