COMPAGNIE DE DEVELOPPEMENT ET D'ANIMATION : revenue, balance sheet and financial ratios

COMPAGNIE DE DEVELOPPEMENT ET D'ANIMATION is a French company founded 21 years ago, specialized in the sector Fonds de placement et entités financières similaires. Based in PARIS (75007), this company of category PME shows in 2019 a revenue of 457 k€. 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 DE DEVELOPPEMENT ET D'ANIMATION (SIREN 479273278)
Indicator 2019 2018 2017 2016
Revenue 456 723 € 513 065 € 542 400 € 458 441 €
Net income 2 927 456 € 95 904 309 € -130 641 € 573 431 €
EBITDA -194 247 € -400 487 € 1 132 € -151 361 €
Net margin 641.0% 18692.4% -24.1% 125.1%

Revenue and income statement

In 2019, COMPAGNIE DE DEVELOPPEMENT ET D'ANIMATION achieves revenue of 457 k€. Activity remains stable over the period (CAGR: -0.1%). Significant drop of -11% vs 2018. After deducting consumption (0 €), gross margin stands at 457 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 -194 k€, representing -42.5% of revenue. Positive scissor effect: EBITDA margin improves by +35.5 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2.9 M€, i.e. 641.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2019) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

456 723 €

Gross margin (2019) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

456 723 €

EBITDA (2019) ?
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

-194 247 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-199 783 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

2 927 456 €

EBITDA margin (2019) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-42.5%

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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 0%. 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 98%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 714.1% 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 (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.039%

Financial autonomy (2019) ?
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

98.322%

Cash flow / Revenue (2019) ?
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

714.096%

Repayment capacity (2019) ?
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

0.016

Asset age ratio (2019) ?
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

8.2%

Solvency indicators evolution
COMPAGNIE DE DEVELOPPEMENT ET D'ANIMATION

Sector positioning

Debt ratio
0.04 2019
2017
2018
2019
Q1: 0.0
Med: 9.15
Q3: 72.63
Good -21 pts over 3 years

In 2019, the debt ratio of COMPAGNIE DE DEVELOPPEMEN... (0.04) 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
98.32% 2019
2017
2018
2019
Q1: 15.13%
Med: 60.93%
Q3: 90.86%
Excellent

In 2019, the financial autonomy of COMPAGNIE DE DEVELOPPEMEN... (98.3%) 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
0.02 years 2019
2017
2018
2019
Q1: -0.0 years
Med: 0.01 years
Q3: 3.3 years
Average -21 pts over 3 years

In 2019, the repayment capacity of COMPAGNIE DE DEVELOPPEMEN... (0.02) 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 202.68. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2019) ?
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

202.679

Interest coverage (2019) ?
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

-221.388

Liquidity indicators evolution
COMPAGNIE DE DEVELOPPEMENT ET D'ANIMATION

Sector positioning

Liquidity ratio
202.68 2019
2017
2018
2019
Q1: 101.23
Med: 462.1
Q3: 2664.44
Average -43 pts over 3 years

In 2019, the liquidity ratio of COMPAGNIE DE DEVELOPPEMEN... (202.68) 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
-221.39x 2019
2017
2018
2019
Q1: -61.92x
Med: 0.0x
Q3: 0.0x
Average -52 pts over 3 years

In 2019, the interest coverage of COMPAGNIE DE DEVELOPPEMEN... (-221.4x) 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: 90 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 65 days. The company must finance 25 days of gap between collections and payments. WCR is negative (-1141 days): operations structurally generate cash. Notable WCR improvement over the period (-436%), freeing up cash.

Operating WCR (2019) ?
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

-1 447 844 €

Customer credit (2019) ?
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

90 j

Supplier credit (2019) ?
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

65 j

Inventory turnover (2019) ?
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 (2019) ?
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

-1141 j

WCR and payment terms evolution
COMPAGNIE DE DEVELOPPEMENT ET D'ANIMATION

Positioning of COMPAGNIE DE DEVELOPPEMENT ET D'ANIMATION in its sector

Comparison with sector Fonds de placement et entités financières similaires

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (22 transactions). This range of 9 148 955€ to 16 769 628€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2019
Indicative
9148k€ 13057k€ 16769k€
13 057 979 € Range: 9 148 955€ - 16 769 628€
NAF 5 année 2019

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 22 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 (Fonds de placement et entités financières similaires)

Compare COMPAGNIE DE DEVELOPPEMENT ET D'ANIMATION with other companies in the same sector:

Voir toutes les statistiques du secteur Fonds de placement et entités financières similaires

Frequently asked questions about COMPAGNIE DE DEVELOPPEMENT ET D'ANIMATION

What is the revenue of COMPAGNIE DE DEVELOPPEMENT ET D'ANIMATION ?

The revenue of COMPAGNIE DE DEVELOPPEMENT ET D'ANIMATION in 2019 is 457 k€.

Is COMPAGNIE DE DEVELOPPEMENT ET D'ANIMATION profitable?

Yes, COMPAGNIE DE DEVELOPPEMENT ET D'ANIMATION generated a net profit of 2.9 M€ in 2019.

Where is the headquarters of COMPAGNIE DE DEVELOPPEMENT ET D'ANIMATION ?

The headquarters of COMPAGNIE DE DEVELOPPEMENT ET D'ANIMATION is located in PARIS (75007), in the department Paris.

Where to find the tax return of COMPAGNIE DE DEVELOPPEMENT ET D'ANIMATION ?

The tax return of COMPAGNIE DE DEVELOPPEMENT ET D'ANIMATION 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 DE DEVELOPPEMENT ET D'ANIMATION operate?

COMPAGNIE DE DEVELOPPEMENT ET D'ANIMATION operates in the sector Fonds de placement et entités financières similaires (NAF code 64.30Z). See the 'Sector positioning' section above to compare the company with its competitors.