COMPAGNIE CULTURE & DEVELOPPEMENT : revenue, balance sheet and financial ratios

COMPAGNIE CULTURE & DEVELOPPEMENT is a French company founded 12 years ago, specialized in the sector Hôtels et hébergement similaire . Based in CHAMBORD (41250), this company of category PME shows in 2024 a revenue of 7.0 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 - COMPAGNIE CULTURE & DEVELOPPEMENT (SIREN 802073593)
Indicator 2024 2022 2021 2020 2019 2018 2016
Revenue 7 034 584 € 7 245 795 € 5 144 704 € 3 672 457 € 6 172 439 € 4 268 114 € 741 098 €
Net income -1 309 379 € -980 268 € -457 573 € -1 243 676 € -842 938 € -1 566 350 € -170 061 €
EBITDA 149 324 € 297 638 € 798 981 € -19 737 € 434 339 € -507 529 € -438 344 €
Net margin -18.6% -13.5% -8.9% -33.9% -13.7% -36.7% -22.9%

Revenue and income statement

In 2024, COMPAGNIE CULTURE & DEVELOPPEMENT achieves revenue of 7.0 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +32.5%. Slight decline of -3% vs 2022. After deducting consumption (1.1 M€), gross margin stands at 6.0 M€, i.e. a rate of 85%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 149 k€, representing 2.1% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -1.3 M€ (-18.6% of revenue), which will impact equity.

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

7 034 584 €

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

5 964 788 €

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

149 324 €

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

-750 691 €

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

-1 309 379 €

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

2.1%

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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 877%. 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 9%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

877.043%

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

9.099%

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

-6.46%

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

-24.193

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

64.5%

Solvency indicators evolution
COMPAGNIE CULTURE & DEVELOPPEMENT

Sector positioning

Debt ratio
877.04 2024
2021
2022
2024
Q1: 0.0
Med: 27.86
Q3: 134.48
Average +51 pts over 3 years

In 2024, the debt ratio of COMPAGNIE CULTURE & DEVEL... (877.04) 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
9.1% 2024
2021
2022
2024
Q1: 2.15%
Med: 30.4%
Q3: 60.1%
Average +6 pts over 3 years

In 2024, the financial autonomy of COMPAGNIE CULTURE & DEVEL... (9.1%) 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
-24.19 years 2024
2021
2022
2024
Q1: -0.07 years
Med: 0.73 years
Q3: 4.74 years
Excellent -50 pts over 3 years

In 2024, the repayment capacity of COMPAGNIE CULTURE & DEVEL... (-24.19) 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 46.04. 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 470.3x. 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

46.038

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

470.318

Liquidity indicators evolution
COMPAGNIE CULTURE & DEVELOPPEMENT

Sector positioning

Liquidity ratio
46.04 2024
2021
2022
2024
Q1: 68.47
Med: 157.0
Q3: 342.55
Average

In 2024, the liquidity ratio of COMPAGNIE CULTURE & DEVEL... (46.04) 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
470.32x 2024
2021
2022
2024
Q1: 0.0x
Med: 1.5x
Q3: 11.71x
Excellent

In 2024, the interest coverage of COMPAGNIE CULTURE & DEVEL... (470.3x) 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: 2 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 59 days. Excellent situation: suppliers finance 57 days of the operating cycle (retail model). Inventory turnover is 4 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-29 days): operations structurally generate cash. Notable WCR improvement over the period (-121%), freeing up cash.

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

-562 063 €

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

2 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

59 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

4 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

-29 j

WCR and payment terms evolution
COMPAGNIE CULTURE & DEVELOPPEMENT

Positioning of COMPAGNIE CULTURE & DEVELOPPEMENT in its sector

Comparison with sector Hôtels et hébergement similaire

Valuation estimate

Based on 99 transactions of similar company sales in 2024, the value of COMPAGNIE CULTURE & DEVELOPPEMENT is estimated at 1 878 759 € (range 816 868€ - 4 052 001€). With an EBITDA of 149 324€, the sector multiple of 4.8x is applied. The price/revenue ratio is 0.54x (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.

Estimated enterprise value 2024
99 tx
816k€ 1878k€ 4052k€
1 878 759 € Range: 816 868€ - 4 052 001€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
149 324 € × 4.8x
Estimation 712 990 €
166 597€ - 1 227 993€
Revenue Multiple 30%
7 034 584 € × 0.54x
Estimation 3 821 710 €
1 900 653€ - 8 758 682€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 99 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 (Hôtels et hébergement similaire )

Compare COMPAGNIE CULTURE & DEVELOPPEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Hôtels et hébergement similaire

Frequently asked questions about COMPAGNIE CULTURE & DEVELOPPEMENT

What is the revenue of COMPAGNIE CULTURE & DEVELOPPEMENT ?

The revenue of COMPAGNIE CULTURE & DEVELOPPEMENT in 2024 is 7.0 M€.

Is COMPAGNIE CULTURE & DEVELOPPEMENT profitable?

COMPAGNIE CULTURE & DEVELOPPEMENT recorded a net loss in 2024.

Where is the headquarters of COMPAGNIE CULTURE & DEVELOPPEMENT ?

The headquarters of COMPAGNIE CULTURE & DEVELOPPEMENT is located in CHAMBORD (41250), in the department Loir-et-Cher.

Where to find the tax return of COMPAGNIE CULTURE & DEVELOPPEMENT ?

The tax return of COMPAGNIE CULTURE & DEVELOPPEMENT 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 COMPAGNIE CULTURE & DEVELOPPEMENT operate?

COMPAGNIE CULTURE & DEVELOPPEMENT operates in the sector Hôtels et hébergement similaire (NAF code 55.10Z). See the 'Sector positioning' section above to compare the company with its competitors.