CMS ACQUISITION : revenue, balance sheet and financial ratios

CMS ACQUISITION is a French company founded 12 years ago, specialized in the sector Activités des sièges sociaux. Based in BRON (69500), this company of category PME shows in 2017 a revenue of 82 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

Financial history - CMS ACQUISITION (SIREN 794135731)
Indicator 2020 2019 2018 2017 2016
Revenue N/C N/C N/C 82 500 € 165 000 €
Net income -5 482 € -7 878 € -7 211 € -118 € -1 323 €
EBITDA -5 446 € -7 757 € -7 443 € -1 371 € -2 101 €
Net margin N/C N/C N/C -0.1% -0.8%

Revenue and income statement

In 2020, CMS ACQUISITION records a net loss of 5 k€. This deficit will reduce equity on the balance sheet.

EBITDA (2020) ?
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

-5 446 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-5 446 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-5 482 €

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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 1%. 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 97%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

1.294%

Financial autonomy (2020) ?
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

97.283%

Repayment capacity (2020) ?
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

-0.356

Solvency indicators evolution
CMS ACQUISITION

Sector positioning

Debt ratio
1.29 2020
2018
2019
2020
Q1: 0.72
Med: 27.74
Q3: 123.3
Good -25 pts over 3 years

In 2020, the debt ratio of CMS ACQUISITION (1.29) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
97.28% 2020
2018
2019
2020
Q1: 19.2%
Med: 52.48%
Q3: 82.52%
Excellent

In 2020, the financial autonomy of CMS ACQUISITION (97.3%) 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.

Repayment capacity
-0.36 years 2020
2018
2019
2020
Q1: 0.0 years
Med: 0.5 years
Q3: 5.15 years
Excellent

In 2020, the repayment capacity of CMS ACQUISITION (-0.36) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 524.07. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2020) ?
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

524.072

Interest coverage (2020) ?
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

-5.564

Liquidity indicators evolution
CMS ACQUISITION

Sector positioning

Liquidity ratio
524.07 2020
2018
2019
2020
Q1: 102.24
Med: 323.59
Q3: 1370.82
Good -20 pts over 3 years

In 2020, the liquidity ratio of CMS ACQUISITION (524.07) 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.

Interest coverage
-5.56x 2020
2018
2019
2020
Q1: -35.74x
Med: 0.0x
Q3: 3.55x
Average +7 pts over 3 years

In 2020, the interest coverage of CMS ACQUISITION (-5.6x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 120 days. Excellent situation: suppliers finance 120 days of the operating cycle (retail model).

Operating WCR (2020) ?
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 (2020) ?
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 (2020) ?
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

120 j

Inventory turnover (2020) ?
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
CMS ACQUISITION

Positioning of CMS ACQUISITION in its sector

Comparison with sector Activités des sièges sociaux

Similar companies (Activités des sièges sociaux)

Compare CMS ACQUISITION with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sièges sociaux

Frequently asked questions about CMS ACQUISITION

What is the revenue of CMS ACQUISITION ?

The revenue of CMS ACQUISITION in 2017 is 82 k€.

Is CMS ACQUISITION profitable?

CMS ACQUISITION recorded a net loss in 2020.

Where is the headquarters of CMS ACQUISITION ?

The headquarters of CMS ACQUISITION is located in BRON (69500), in the department Rhone.

Where to find the tax return of CMS ACQUISITION ?

The tax return of CMS ACQUISITION 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 CMS ACQUISITION operate?

CMS ACQUISITION 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.