COMPAGNIE DE DEVELOPPEMENT ET PARTICIPATIONS : revenue, balance sheet and financial ratios

COMPAGNIE DE DEVELOPPEMENT ET PARTICIPATIONS is a French company founded 19 years ago, specialized in the sector Activités des sièges sociaux. Based in REIMS (51100), this company of category PME shows in 2024 a revenue of 1.2 M€. 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 - COMPAGNIE DE DEVELOPPEMENT ET PARTICIPATIONS (SIREN 493923841)
Indicator 2024 2023 2022 2021 2020 2019 2017 2016
Revenue 1 156 137 € 1 975 764 € 1 605 933 € 1 418 217 € 1 079 140 € 1 197 599 € 785 530 € 632 404 €
Net income -274 947 € 73 971 € 3 604 134 € 51 152 € 56 595 € 53 323 € 129 473 € -263 616 €
EBITDA -281 877 € -149 899 € -244 750 € -144 237 € -308 636 € -162 611 € -51 591 € -275 072 €
Net margin -23.8% 3.7% 224.4% 3.6% 5.2% 4.5% 16.5% -41.7%

Revenue and income statement

In 2024, COMPAGNIE DE DEVELOPPEMENT ET PARTICIPATIONS achieves revenue of 1.2 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +7.8%. Significant drop of -41% vs 2023. After deducting consumption (0 €), gross margin stands at 1.2 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -282 k€, representing -24.4% of revenue. Warning negative scissor effect: despite revenue change (-41%), EBITDA varies by -88%, reducing margin by 16.8 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -275 k€ (-23.8% 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

1 156 137 €

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

1 156 137 €

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

-281 877 €

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

-257 413 €

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

-274 947 €

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

-24.4%

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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 61%. 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

60.573%

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

49.58%

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

-28.989%

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

-9.217

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

60.6%

Solvency indicators evolution
COMPAGNIE DE DEVELOPPEMENT ET PARTICIPATIONS

Sector positioning

Debt ratio
60.57 2024
2022
2023
2024
Q1: 0.06
Med: 14.6
Q3: 89.53
Average -10 pts over 3 years

In 2024, the debt ratio of COMPAGNIE DE DEVELOPPEMEN... (60.57) 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
49.58% 2024
2022
2023
2024
Q1: 11.56%
Med: 51.97%
Q3: 85.23%
Average +15 pts over 3 years

In 2024, the financial autonomy of COMPAGNIE DE DEVELOPPEMEN... (49.6%) 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
-9.22 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.2 years
Q3: 3.73 years
Excellent -33 pts over 3 years

In 2024, the repayment capacity of COMPAGNIE DE DEVELOPPEMEN... (-9.22) 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 338.59. 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

338.594

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

-50.488

Liquidity indicators evolution
COMPAGNIE DE DEVELOPPEMENT ET PARTICIPATIONS

Sector positioning

Liquidity ratio
338.59 2024
2022
2023
2024
Q1: 116.68
Med: 458.4
Q3: 2174.13
Average -10 pts over 3 years

In 2024, the liquidity ratio of COMPAGNIE DE DEVELOPPEMEN... (338.59) 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
-50.49x 2024
2022
2023
2024
Q1: -45.52x
Med: 0.0x
Q3: 2.86x
Average

In 2024, the interest coverage of COMPAGNIE DE DEVELOPPEMEN... (-50.5x) 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: 220 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 389 days. Excellent situation: suppliers finance 169 days of the operating cycle (retail model). Overall, WCR represents 1965 days of revenue, i.e. 6.3 M€ to permanently finance. Over 2016-2024, WCR increased by +93%, requiring additional financing.

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

6 310 439 €

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

220 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

389 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

1965 j

WCR and payment terms evolution
COMPAGNIE DE DEVELOPPEMENT ET PARTICIPATIONS

Positioning of COMPAGNIE DE DEVELOPPEMENT ET PARTICIPATIONS in its sector

Comparison with sector Activités des sièges sociaux

Valuation estimate

Based on 103 transactions of similar company sales in 2024, the value of COMPAGNIE DE DEVELOPPEMENT ET PARTICIPATIONS is estimated at 436 578 € (range 208 086€ - 881 736€). The price/revenue ratio is 0.38x (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.

Estimated enterprise value 2024
103 transactions
208k€ 436k€ 881k€
436 578 € Range: 208 086€ - 881 736€
NAF 5 année 2024

Valuation method used

Revenue Multiple
1 156 137 € × 0.38x = 436 578 €
Range: 208 086€ - 881 737€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 103 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 (Activités des sièges sociaux)

Compare COMPAGNIE DE DEVELOPPEMENT ET PARTICIPATIONS with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sièges sociaux

Frequently asked questions about COMPAGNIE DE DEVELOPPEMENT ET PARTICIPATIONS

What is the revenue of COMPAGNIE DE DEVELOPPEMENT ET PARTICIPATIONS ?

The revenue of COMPAGNIE DE DEVELOPPEMENT ET PARTICIPATIONS in 2024 is 1.2 M€.

Is COMPAGNIE DE DEVELOPPEMENT ET PARTICIPATIONS profitable?

COMPAGNIE DE DEVELOPPEMENT ET PARTICIPATIONS recorded a net loss in 2024.

Where is the headquarters of COMPAGNIE DE DEVELOPPEMENT ET PARTICIPATIONS ?

The headquarters of COMPAGNIE DE DEVELOPPEMENT ET PARTICIPATIONS is located in REIMS (51100), in the department Marne.

Where to find the tax return of COMPAGNIE DE DEVELOPPEMENT ET PARTICIPATIONS ?

The tax return of COMPAGNIE DE DEVELOPPEMENT ET PARTICIPATIONS 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 PARTICIPATIONS operate?

COMPAGNIE DE DEVELOPPEMENT ET PARTICIPATIONS 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.