CONCEPT COMPOSITES AUVERGNE- 2 CA : revenue, balance sheet and financial ratios

CONCEPT COMPOSITES AUVERGNE- 2 CA is a French company founded 32 years ago, specialized in the sector Fabrication de pièces techniques à base de matières plastiques. Based in ARLANC (63220), this company of category ETI shows in 2025 a revenue of 8.0 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 - CONCEPT COMPOSITES AUVERGNE- 2 CA (SIREN 394252704)
Indicator 2025 2024 2023 2022 2020 2019 2018 2017
Revenue 7 992 848 € 8 539 041 € 7 720 995 € 8 172 143 € 7 299 672 € 8 326 439 € 8 005 032 € 7 743 189 €
Net income 366 790 € 527 115 € -746 639 € -119 406 € -42 439 € -84 193 € -473 843 € 184 992 €
EBITDA 418 740 € 623 027 € -753 853 € -58 875 € -172 194 € -104 292 € -327 491 € 200 866 €
Net margin 4.6% 6.2% -9.7% -1.5% -0.6% -1.0% -5.9% 2.4%

Revenue and income statement

In 2025, CONCEPT COMPOSITES AUVERGNE- 2 CA achieves revenue of 8.0 M€. Revenue is growing positively over 8 years (CAGR: +0.4%). Slight decline of -6% vs 2024. After deducting consumption (2.3 M€), gross margin stands at 5.7 M€, i.e. a rate of 72%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 419 k€, representing 5.2% of revenue. Warning negative scissor effect: despite revenue change (-6%), EBITDA varies by -33%, reducing margin by 2.1 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 367 k€, i.e. 4.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

7 992 848 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

5 736 033 €

EBITDA (2025) ?
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

418 740 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

283 441 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

366 790 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

5.2%

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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 162%. 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 24%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.6 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 5.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

161.918%

Financial autonomy (2025) ?
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

23.744%

Cash flow / Revenue (2025) ?
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

5.613%

Repayment capacity (2025) ?
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

4.588

Asset age ratio (2025) ?
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

11.0%

Solvency indicators evolution
CONCEPT COMPOSITES AUVERGNE- 2 CA

Sector positioning

Debt ratio
161.92 2025
2023
2024
2025
Q1: 9.43
Med: 31.07
Q3: 87.61
Watch

In 2025, the debt ratio of CONCEPT COMPOSITES AUVERG... (161.92) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
23.74% 2025
2023
2024
2025
Q1: 29.28%
Med: 51.81%
Q3: 67.52%
Watch

In 2025, the financial autonomy of CONCEPT COMPOSITES AUVERG... (23.7%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
4.59 years 2025
2023
2024
2025
Q1: 0.24 years
Med: 1.7 years
Q3: 4.14 years
Watch +50 pts over 3 years

In 2025, the repayment capacity of CONCEPT COMPOSITES AUVERG... (4.59) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 241.31. 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 3.9x. Financial charges are adequately covered by operations.

Liquidity ratio (2025) ?
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

241.309

Interest coverage (2025) ?
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

3.879

Liquidity indicators evolution
CONCEPT COMPOSITES AUVERGNE- 2 CA

Sector positioning

Liquidity ratio
241.31 2025
2023
2024
2025
Q1: 200.32
Med: 294.23
Q3: 422.34
Average +17 pts over 3 years

In 2025, the liquidity ratio of CONCEPT COMPOSITES AUVERG... (241.31) 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
3.88x 2025
2023
2024
2025
Q1: 0.0x
Med: 3.88x
Q3: 15.12x
Good +25 pts over 3 years

In 2025, the interest coverage of CONCEPT COMPOSITES AUVERG... (3.9x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 85 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 67 days. The company must finance 18 days of gap between collections and payments. Inventory turnover is 76 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 154 days of revenue, i.e. 3.4 M€ to permanently finance. Over 2017-2025, WCR increased by +22%, requiring additional financing.

Operating WCR (2025) ?
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

3 413 346 €

Customer credit (2025) ?
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

85 j

Supplier credit (2025) ?
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

67 j

Inventory turnover (2025) ?
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

76 j

WCR in days of revenue (2025) ?
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

154 j

WCR and payment terms evolution
CONCEPT COMPOSITES AUVERGNE- 2 CA

Positioning of CONCEPT COMPOSITES AUVERGNE- 2 CA in its sector

Comparison with sector Fabrication de pièces techniques à base de matières plastiques

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (46 transactions). This range of 364 308€ to 2 019 222€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
364k€ 1115k€ 2019k€
1 115 150 € Range: 364 308€ - 2 019 222€
NAF 5 all-time
How is this estimate calculated?

This estimate is based on the analysis of 46 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 (Fabrication de pièces techniques à base de matières plastiques)

Compare CONCEPT COMPOSITES AUVERGNE- 2 CA with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de pièces techniques à base de matières plastiques

Frequently asked questions about CONCEPT COMPOSITES AUVERGNE- 2 CA

What is the revenue of CONCEPT COMPOSITES AUVERGNE- 2 CA ?

The revenue of CONCEPT COMPOSITES AUVERGNE- 2 CA in 2025 is 8.0 M€.

Is CONCEPT COMPOSITES AUVERGNE- 2 CA profitable?

Yes, CONCEPT COMPOSITES AUVERGNE- 2 CA generated a net profit of 367 k€ in 2025.

Where is the headquarters of CONCEPT COMPOSITES AUVERGNE- 2 CA ?

The headquarters of CONCEPT COMPOSITES AUVERGNE- 2 CA is located in ARLANC (63220), in the department Puy-de-Dome.

Where to find the tax return of CONCEPT COMPOSITES AUVERGNE- 2 CA ?

The tax return of CONCEPT COMPOSITES AUVERGNE- 2 CA 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 CONCEPT COMPOSITES AUVERGNE- 2 CA operate?

CONCEPT COMPOSITES AUVERGNE- 2 CA operates in the sector Fabrication de pièces techniques à base de matières plastiques (NAF code 22.29A). See the 'Sector positioning' section above to compare the company with its competitors.