C'MA PLAST : revenue, balance sheet and financial ratios

C'MA PLAST is a French company founded 29 years ago, specialized in the sector Fabrication de pièces techniques à base de matières plastiques. Based in SAINT-MARTIN-DES-CHAMPS (29600), this company of category PME shows in 2021 a revenue of 1.6 M€. 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

Financial history - C'MA PLAST (SIREN 409860152)
Indicator 2024 2022 2021 2020 2017 2016
Revenue N/C N/C 1 594 629 € 1 012 244 € 1 109 904 € 1 040 148 €
Net income 53 930 € 101 389 € 108 381 € 31 459 € 3 998 € 34 711 €
EBITDA N/C N/C 150 714 € -51 016 € 60 055 € 141 293 €
Net margin N/C N/C 6.8% 3.1% 0.4% 3.3%

Revenue and income statement

In 2024, C'MA PLAST generates positive net income of 54 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 35 k€ -> 54 k€.

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

53 930 €

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 58%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 50%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

58.416%

Financial autonomy (2024) ?
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

49.892%

Asset age ratio (2024) ?
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

12.0%

Solvency indicators evolution
C'MA PLAST

Sector positioning

Debt ratio
58.42 2024
2021
2022
2024
Q1: 7.54
Med: 27.74
Q3: 63.65
Average

In 2024, the debt ratio of C'MA PLAST (58.42) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
49.89% 2024
2021
2022
2024
Q1: 30.63%
Med: 49.0%
Q3: 65.86%
Good +11 pts over 3 years

In 2024, the financial autonomy of C'MA PLAST (49.9%) 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.

Repayment capacity
2.97 years 2021
2021
Q1: 0.01 years
Med: 1.3 years
Q3: 3.21 years
Average

In 2021, the repayment capacity of C'MA PLAST (2.97) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 412.29. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

412.294

Liquidity indicators evolution
C'MA PLAST

Sector positioning

Liquidity ratio
412.29 2024
2021
2022
2024
Q1: 173.28
Med: 264.79
Q3: 378.42
Excellent

In 2024, the liquidity ratio of C'MA PLAST (412.29) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
3.19x 2021
2021
Q1: 0.01x
Med: 1.09x
Q3: 3.42x
Good

In 2021, the interest coverage of C'MA PLAST (3.2x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

Operating WCR (2024) ?
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

0 €

Customer credit (2024) ?
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 (2024) ?
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

0 j

Inventory turnover (2024) ?
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 and payment terms evolution
C'MA PLAST

Positioning of C'MA PLAST in its sector

Comparison with sector Fabrication de pièces techniques à base de matières plastiques

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (46 transactions). This range of 28 358€ to 332 118€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
28k€ 94k€ 332k€
94 497 € Range: 28 358€ - 332 118€
NAF 5 all-time
How is this estimate calculated?

This estimate is based on the analysis of 46 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 (Fabrication de pièces techniques à base de matières plastiques)

Compare C'MA PLAST with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de pièces techniques à base de matières plastiques

Frequently asked questions about C'MA PLAST

What is the revenue of C'MA PLAST ?

The revenue of C'MA PLAST in 2021 is 1.6 M€.

Is C'MA PLAST profitable?

Yes, C'MA PLAST generated a net profit of 54 k€ in 2024.

Where is the headquarters of C'MA PLAST ?

The headquarters of C'MA PLAST is located in SAINT-MARTIN-DES-CHAMPS (29600), in the department Finistere.

Where to find the tax return of C'MA PLAST ?

The tax return of C'MA PLAST 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 C'MA PLAST operate?

C'MA PLAST operates in the sector Fabrication de pièces techniques à base de matières plastiques (NAF code 22.29A). See the 'Sector positioning' section above to compare the company with its competitors.