CM PARTICIPATIONS : revenue, balance sheet and financial ratios

CM PARTICIPATIONS is a French company founded 9 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in PERPIGNAN (66000), this company of category PME shows in 2022 a revenue of 41 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-11

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

Financial history - CM PARTICIPATIONS (SIREN 824058457)
Indicator 2022 2021 2020 2019 2018 2017
Revenue 40 916 € 133 146 € 151 426 € 153 000 € 166 372 € 120 000 €
Net income -63 041 € 1 845 736 € 538 190 € 478 365 € 384 968 € 267 425 €
EBITDA -68 228 € 18 439 € 44 948 € 38 725 € 24 633 € 66 793 €
Net margin -154.1% 1386.2% 355.4% 312.7% 231.4% 222.9%

Revenue and income statement

En 2022, CM PARTICIPATIONS alcanza unos ingresos de 41 k€. Los ingresos disminuyen en el período 2017-2022 (TCAC: -19.4%). Caída significativa de -69% vs 2021. Tras deducir el consumo (0 €), el margen bruto se sitúa en 41 k€, es decir, una tasa del 100%. El EBITDA alcanza -68 k€, representando el -166.8% de los ingresos. Advertencia efecto tijera negativo: a pesar del cambio en ingresos (-69%), el EBITDA varía en -470%, reduciendo el margen en 180.6 puntos. Un EBITDA negativo significa que las operaciones no cubren los gastos corrientes. El resultado neto es negativo en -63 k€ (-154.1% de los ingresos).

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

40 916 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

40 916 €

EBITDA (2022) ?
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

-68 228 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-78 142 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-63 041 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-166.8%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

El ratio de endeudamiento (= Deuda financiera / Fondos propios x 100) se sitúa en 3%. Este nivel muy bajo refleja una estructura financiera sólida. La autonomía financiera (= Fondos propios / Total activo x 100) alcanza el 96%. Esta alta autonomía significa que la empresa financia la mayoría de sus activos con fondos propios.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

3.126%

Financial autonomy (2022) ?
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

96.488%

Cash flow / Revenue (2022) ?
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

-129.849%

Repayment capacity (2022) ?
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

-1.603

Asset age ratio (2022) ?
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

81.4%

Solvency indicators evolution
CM PARTICIPATIONS

Sector positioning

Ratio de endeudamiento
3.13 2022
2020
2021
2022
Q1: 0.0
Med: 5.47
Q3: 56.05
Bueno -16 pts over 3 years

En 2022, el ratio de endeudamiento de CM PARTICIPATIONS (3.13) se sitúa por debajo de la mediana del sector. Este ratio mide el peso de la deuda en relación con el patrimonio. Esta posición controlada refleja una gestión prudente.

Autonomía financiera
96.49% 2022
2020
2021
2022
Q1: 6.68%
Med: 40.69%
Q3: 75.55%
Excelente

En 2022, el autonomía financiera de CM PARTICIPATIONS (96.5%) se sitúa en el top 25% del sector. Este ratio representa la parte del patrimonio en la financiación total. Alta autonomía refleja independencia financiera y capacidad para absorber choques.

Capacidad de reembolso
-1.6 ans 2022
2020
2021
2022
Q1: 0.0 ans
Med: 0.0 ans
Q3: 1.03 ans
Excelente -34 pts over 3 years

En 2022, el capacidad de reembolso de CM PARTICIPATIONS (-1.6 an) se sitúa en el 25% más bajo del sector, lo cual es positivo. Este ratio indica el número de años necesarios para pagar la deuda con flujo de caja. Una capacidad corta refleja deuda controlada y buena generación de efectivo.

Liquidity ratios

El ratio de liquidez se sitúa en 18760.57. La empresa tiene 2€ de activos líquidos por cada 1€ de deuda a corto plazo.

Liquidity ratio (2022) ?
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

18760.571

Interest coverage (2022) ?
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

-1.773

Liquidity indicators evolution
CM PARTICIPATIONS

Sector positioning

Ratio de liquidez
18760.57 2022
2020
2021
2022
Q1: 135.84
Med: 284.05
Q3: 751.79
Excelente

En 2022, el ratio de liquidez de CM PARTICIPATIONS (18760.57) se sitúa en el top 25% del sector. Este ratio mide la capacidad de cubrir deuda a corto plazo con activos corrientes. Un ratio superior a 1 asegura cobertura cómoda de vencimientos a corto plazo.

Cobertura de intereses
-1.77x 2022
2020
2021
2022
Q1: 0.0x
Med: 0.0x
Q3: 0.32x
Average -50 pts over 3 years

En 2022, el cobertura de intereses de CM PARTICIPATIONS (-1.8x) se sitúa por debajo de la mediana del sector. Este ratio indica cuántas veces el resultado operativo cubre los gastos de intereses. Una mejora fortalecería la posición competitiva.

Working capital requirement (WCR) and payment terms

El fondo de maniobra operativo (FM) mide el desfase temporal de tesorería. Plazo medio de cobro a clientes: 0 días. Plazo proveedores: 42 días. Excelente situación: los proveedores financian 42 días del ciclo operativo. El FM representa 1842 días de ingresos. En 2017-2022, el FM aumentó en +1570%.

Operating WCR (2022) ?
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

209 314 €

Customer credit (2022) ?
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

0 j

Supplier credit (2022) ?
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

42 j

Inventory turnover (2022) ?
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 (2022) ?
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

1842 j

WCR and payment terms evolution
CM PARTICIPATIONS

Positioning of CM PARTICIPATIONS in its sector

Comparison with sector Conseil pour les affaires et autres conseils de gestion

Valuation estimate

Based on 88 transactions of similar company sales in 2022, the value of CM PARTICIPATIONS is estimated at 13 435 € (range 7 666€ - 30 059€). The price/revenue ratio is 0.33x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2022
88 tx
7k€ 13k€ 30k€
13 435 € Range: 7 666€ - 30 059€
NAF 5 année 2022

Valuation method used

Revenue Multiple
40 916 € × 0.33x = 13 436 €
Range: 7 667€ - 30 059€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 88 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 (Conseil pour les affaires et autres conseils de gestion)

Compare CM PARTICIPATIONS with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion

Frequently asked questions about CM PARTICIPATIONS

What is the revenue of CM PARTICIPATIONS ?

The revenue of CM PARTICIPATIONS in 2022 is 41 k€.

Is CM PARTICIPATIONS profitable?

CM PARTICIPATIONS recorded a net loss in 2022.

Where is the headquarters of CM PARTICIPATIONS ?

The headquarters of CM PARTICIPATIONS is located in PERPIGNAN (66000), in the department Pyrenees-Orientales.

Where to find the tax return of CM PARTICIPATIONS ?

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).

In which sector does CM PARTICIPATIONS operate?

CM PARTICIPATIONS operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.