COMPAGNIE FINANCIERE DE PARTICIPATION : revenue, balance sheet and financial ratios

COMPAGNIE FINANCIERE DE PARTICIPATION is a French company founded 52 years ago, specialized in the sector Activités des sièges sociaux. Based in MARSEILLE (13014), this company of category ETI shows in 2024 a revenue of 14.5 M€. 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 - COMPAGNIE FINANCIERE DE PARTICIPATION (SIREN 302716535)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 14 522 844 € 12 142 501 € 11 798 858 € 9 960 668 € 9 671 302 € 9 473 248 € 10 165 252 € 9 455 440 € 7 830 706 €
Net income 12 464 491 € 10 047 590 € 11 245 492 € 19 321 603 € 9 321 092 € 6 091 487 € 6 491 907 € 8 548 882 € 9 164 525 €
EBITDA 146 280 € -1 740 619 € -1 639 494 € -1 541 738 € -1 820 151 € -2 124 437 € -905 240 € -502 796 € 12 028 €
Net margin 85.8% 82.7% 95.3% 194.0% 96.4% 64.3% 63.9% 90.4% 117.0%

Revenue and income statement

In 2024, COMPAGNIE FINANCIERE DE PARTICIPATION achieves revenue of 14.5 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +8.0%. Vs 2023, growth of +20% (12.1 M€ -> 14.5 M€). After deducting consumption (0 €), gross margin stands at 14.5 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 146 k€, representing 1.0% of revenue. Positive scissor effect: EBITDA margin improves by +15.3 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 12.5 M€, i.e. 85.8% 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

14 522 844 €

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

14 522 844 €

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

146 280 €

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

-130 018 €

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

12 464 491 €

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

1.0%

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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 295%. 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 25%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 18.9 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 87.6% 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

294.661%

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

24.627%

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

87.581%

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

18.882

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

46.3%

Solvency indicators evolution
COMPAGNIE FINANCIERE DE PARTICIPATION

Sector positioning

Debt ratio
294.66 2024
2022
2023
2024
Q1: 0.06
Med: 14.61
Q3: 89.57
Average

In 2024, the debt ratio of COMPAGNIE FINANCIERE DE P... (294.66) 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
24.63% 2024
2022
2023
2024
Q1: 11.57%
Med: 51.97%
Q3: 85.24%
Average

In 2024, the financial autonomy of COMPAGNIE FINANCIERE DE P... (24.6%) 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
18.88 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.2 years
Q3: 3.73 years
Average

In 2024, the repayment capacity of COMPAGNIE FINANCIERE DE P... (18.88) 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 1676.38. 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 6620.4x. 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

1676.376

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

6620.377

Liquidity indicators evolution
COMPAGNIE FINANCIERE DE PARTICIPATION

Sector positioning

Liquidity ratio
1676.38 2024
2022
2023
2024
Q1: 116.63
Med: 458.65
Q3: 2184.57
Good -7 pts over 3 years

In 2024, the liquidity ratio of COMPAGNIE FINANCIERE DE P... (1676.38) 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
6620.38x 2024
2022
2023
2024
Q1: -45.56x
Med: 0.0x
Q3: 2.85x
Excellent +50 pts over 3 years

In 2024, the interest coverage of COMPAGNIE FINANCIERE DE P... (6620.4x) 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: 43 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 122 days. Excellent situation: suppliers finance 79 days of the operating cycle (retail model). Overall, WCR represents 2770 days of revenue, i.e. 111.8 M€ to permanently finance. Over 2016-2024, WCR increased by +121%, 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

111 756 044 €

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

43 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

122 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

2770 j

WCR and payment terms evolution
COMPAGNIE FINANCIERE DE PARTICIPATION

Positioning of COMPAGNIE FINANCIERE DE PARTICIPATION 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 FINANCIERE DE PARTICIPATION is estimated at 25 715 491 € (range 8 986 001€ - 67 754 357€). With an EBITDA of 146 280€, the sector multiple of 5.0x is applied. 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
8986k€ 25715k€ 67754k€
25 715 491 € Range: 8 986 001€ - 67 754 357€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
146 280 € × 5.0x
Estimation 735 981 €
126 694€ - 1 217 539€
Revenue Multiple 30%
14 522 844 € × 0.38x
Estimation 5 484 088 €
2 613 879€ - 11 075 961€
Net Income Multiple 20%
12 464 491 € × 9.5x
Estimation 118 511 374 €
40 692 453€ - 319 113 997€

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 FINANCIERE DE PARTICIPATION with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sièges sociaux

Frequently asked questions about COMPAGNIE FINANCIERE DE PARTICIPATION

What is the revenue of COMPAGNIE FINANCIERE DE PARTICIPATION ?

The revenue of COMPAGNIE FINANCIERE DE PARTICIPATION in 2024 is 14.5 M€.

Is COMPAGNIE FINANCIERE DE PARTICIPATION profitable?

Yes, COMPAGNIE FINANCIERE DE PARTICIPATION generated a net profit of 12.5 M€ in 2024.

Where is the headquarters of COMPAGNIE FINANCIERE DE PARTICIPATION ?

The headquarters of COMPAGNIE FINANCIERE DE PARTICIPATION is located in MARSEILLE (13014), in the department Bouches-du-Rhone.

Where to find the tax return of COMPAGNIE FINANCIERE DE PARTICIPATION ?

The tax return of COMPAGNIE FINANCIERE DE PARTICIPATION 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 FINANCIERE DE PARTICIPATION operate?

COMPAGNIE FINANCIERE DE PARTICIPATION 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.