C.M.C. - CONCEPTION METALLIQUE COGNACAISE : revenue, balance sheet and financial ratios

C.M.C. - CONCEPTION METALLIQUE COGNACAISE is a French company founded 6 years ago, specialized in the sector Gestion de fonds. Based in CHATEAUBERNARD (16100), this company of category PME shows in 2024 a revenue of 97 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - C.M.C. - CONCEPTION METALLIQUE COGNACAISE (SIREN 852072644)
Indicator 2024 2023 2022 2021 2020 2019
Revenue 96 789 € 96 599 € 96 475 € 100 168 € 84 529 € N/C
Net income 105 039 € 105 011 € 97 572 € 133 463 € 23 049 € 0 €
EBITDA 85 621 € 85 416 € 85 062 € 83 877 € 28 792 € N/C
Net margin 108.5% 108.7% 101.1% 133.2% 27.3% N/C

Revenue and income statement

In 2024, C.M.C. - CONCEPTION METALLIQUE COGNACAISE achieves revenue of 97 k€. Revenue is growing positively over 6 years (CAGR: +3.4%). Vs 2023: +0%. After deducting consumption (0 €), gross margin stands at 97 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 86 k€, representing 88.5% of 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 105 k€, i.e. 108.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

96 789 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

96 789 €

EBITDA (2024) ?
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

85 621 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

56 951 €

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

105 039 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

88.5%

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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 183%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 35%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 5.6 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 140.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

183.178%

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

34.645%

Cash flow / Revenue (2024) ?
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

140.292%

Repayment capacity (2024) ?
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

5.603

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

73.9%

Solvency indicators evolution
C.M.C. - CONCEPTION METALLIQUE COGNACAISE

Sector positioning

Debt ratio
183.18 2024
2022
2023
2024
Q1: 0.0
Med: 8.29
Q3: 92.98
Average

In 2024, the debt ratio of C.M.C. - CONCEPTION METAL... (183.18) 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
34.65% 2024
2022
2023
2024
Q1: 4.58%
Med: 48.35%
Q3: 87.3%
Average +12 pts over 3 years

In 2024, the financial autonomy of C.M.C. - CONCEPTION METAL... (34.6%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
5.6 years 2024
2022
2023
2024
Q1: -0.01 years
Med: 0.0 years
Q3: 3.02 years
Average

In 2024, the repayment capacity of C.M.C. - CONCEPTION METAL... (5.60) 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 360.13. 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 24.4x. Operating income very largely covers interest expenses: high safety margin.

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

360.13

Interest coverage (2024) ?
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

24.371

Liquidity indicators evolution
C.M.C. - CONCEPTION METALLIQUE COGNACAISE

Sector positioning

Liquidity ratio
360.13 2024
2022
2023
2024
Q1: 100.61
Med: 470.31
Q3: 3112.94
Average -8 pts over 3 years

In 2024, the liquidity ratio of C.M.C. - CONCEPTION METAL... (360.13) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
24.37x 2024
2022
2023
2024
Q1: -71.25x
Med: 0.0x
Q3: 0.0x
Excellent

In 2024, the interest coverage of C.M.C. - CONCEPTION METAL... (24.4x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 12 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 60 days. Excellent situation: suppliers finance 48 days of the operating cycle (retail model). Overall, WCR represents 180 days of revenue, i.e. 48 k€ to permanently finance.

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

48 397 €

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

12 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

60 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 in days of revenue (2024) ?
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

180 j

WCR and payment terms evolution
C.M.C. - CONCEPTION METALLIQUE COGNACAISE

Positioning of C.M.C. - CONCEPTION METALLIQUE COGNACAISE in its sector

Comparison with sector Gestion de fonds

Valuation estimate

Based on 62 transactions of similar company sales in 2024, the value of C.M.C. - CONCEPTION METALLIQUE COGNACAISE is estimated at 369 506 € (range 112 541€ - 794 601€). With an EBITDA of 85 621€, the sector multiple of 4.8x is applied. The price/revenue ratio is 0.30x (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 2024
62 tx
112k€ 369k€ 794k€
369 506 € Range: 112 541€ - 794 601€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
85 621 € × 4.8x
Estimation 410 787 €
127 763€ - 924 750€
Revenue Multiple 30%
96 789 € × 0.30x
Estimation 29 464 €
15 245€ - 82 039€
Net Income Multiple 20%
105 039 € × 7.4x
Estimation 776 370 €
220 432€ - 1 538 072€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 62 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 (Gestion de fonds)

Compare C.M.C. - CONCEPTION METALLIQUE COGNACAISE with other companies in the same sector:

Voir toutes les statistiques du secteur Gestion de fonds

Frequently asked questions about C.M.C. - CONCEPTION METALLIQUE COGNACAISE

What is the revenue of C.M.C. - CONCEPTION METALLIQUE COGNACAISE ?

The revenue of C.M.C. - CONCEPTION METALLIQUE COGNACAISE in 2024 is 97 k€.

Is C.M.C. - CONCEPTION METALLIQUE COGNACAISE profitable?

Yes, C.M.C. - CONCEPTION METALLIQUE COGNACAISE generated a net profit of 105 k€ in 2024.

Where is the headquarters of C.M.C. - CONCEPTION METALLIQUE COGNACAISE ?

The headquarters of C.M.C. - CONCEPTION METALLIQUE COGNACAISE is located in CHATEAUBERNARD (16100), in the department Charente.

Where to find the tax return of C.M.C. - CONCEPTION METALLIQUE COGNACAISE ?

The tax return of C.M.C. - CONCEPTION METALLIQUE COGNACAISE 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.M.C. - CONCEPTION METALLIQUE COGNACAISE operate?

C.M.C. - CONCEPTION METALLIQUE COGNACAISE operates in the sector Gestion de fonds (NAF code 66.30Z). See the 'Sector positioning' section above to compare the company with its competitors.