CONCEPT DEVELOPPEMENT ET PERFORMANCES : revenue, balance sheet and financial ratios

CONCEPT DEVELOPPEMENT ET PERFORMANCES is a French company founded 26 years ago, specialized in the sector Activités des sociétés holding. Based in LA RICAMARIE (42150), this company of category PME shows in 2024 a revenue of 225 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 - CONCEPT DEVELOPPEMENT ET PERFORMANCES (SIREN 429882376)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 225 000 € 225 000 € 230 280 € 280 280 € 200 280 € 183 960 € 332 640 € 748 672 € 543 536 €
Net income 443 271 € -59 006 € -105 459 € 7 199 € -93 550 € -205 288 € 3 288 € 251 857 € 64 542 €
EBITDA -62 595 € -35 398 € -94 315 € -64 567 € -167 327 € -313 719 € -194 487 € -58 849 € -44 344 €
Net margin 197.0% -26.2% -45.8% 2.6% -46.7% -111.6% 1.0% 33.6% 11.9%

Revenue and income statement

In 2024, CONCEPT DEVELOPPEMENT ET PERFORMANCES achieves revenue of 225 k€. Revenue is declining over the period 2016-2024 (CAGR: -10.4%). Slight decline of 0% vs 2023. After deducting consumption (0 €), gross margin stands at 225 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 -63 k€, representing -27.8% of revenue. Warning negative scissor effect: despite revenue change (+0%), EBITDA varies by -77%, reducing margin by 12.1 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 443 k€, i.e. 197.0% 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

225 000 €

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

225 000 €

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

-62 595 €

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

-61 357 €

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

443 271 €

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

-27.8%

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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 5%. 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 90%. 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 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 197.9% 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

5.257%

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

89.56%

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

197.916%

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

0.092

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

86.2%

Solvency indicators evolution
CONCEPT DEVELOPPEMENT ET PERFORMANCES

Sector positioning

Debt ratio
5.26 2024
2022
2023
2024
Q1: 0.01
Med: 8.77
Q3: 62.6
Good -34 pts over 3 years

In 2024, the debt ratio of CONCEPT DEVELOPPEMENT ET ... (5.26) 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
89.56% 2024
2022
2023
2024
Q1: 15.71%
Med: 62.26%
Q3: 91.3%
Good +32 pts over 3 years

In 2024, the financial autonomy of CONCEPT DEVELOPPEMENT ET ... (89.6%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
0.09 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.09 years
Q3: 3.07 years
Good +24 pts over 3 years

In 2024, the repayment capacity of CONCEPT DEVELOPPEMENT ET ... (0.09) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 658.67. 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

658.671

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

-12.972

Liquidity indicators evolution
CONCEPT DEVELOPPEMENT ET PERFORMANCES

Sector positioning

Liquidity ratio
658.67 2024
2022
2023
2024
Q1: 138.65
Med: 681.09
Q3: 3914.52
Average +14 pts over 3 years

In 2024, the liquidity ratio of CONCEPT DEVELOPPEMENT ET ... (658.67) 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
-12.97x 2024
2022
2023
2024
Q1: -74.77x
Med: 0.0x
Q3: 0.0x
Average

In 2024, the interest coverage of CONCEPT DEVELOPPEMENT ET ... (-13.0x) 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: 26 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 125 days. Excellent situation: suppliers finance 99 days of the operating cycle (retail model). Overall, WCR represents 471 days of revenue, i.e. 294 k€ to permanently finance. Notable WCR improvement over the period (-34%), 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

294 102 €

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

26 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

125 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

471 j

WCR and payment terms evolution
CONCEPT DEVELOPPEMENT ET PERFORMANCES

Positioning of CONCEPT DEVELOPPEMENT ET PERFORMANCES in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Based on 54 transactions of similar company sales in 2024, the value of CONCEPT DEVELOPPEMENT ET PERFORMANCES is estimated at 338 347 € (range 214 547€ - 1 418 712€). The price/revenue ratio is 0.59x (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
54 tx
214k€ 338k€ 1418k€
338 347 € Range: 214 547€ - 1 418 712€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
225 000 € × 0.59x
Estimation 132 474 €
82 415€ - 157 486€
Net Income Multiple 20%
443 271 € × 1.5x
Estimation 647 159 €
412 747€ - 3 310 552€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 54 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 sociétés holding)

Compare CONCEPT DEVELOPPEMENT ET PERFORMANCES with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about CONCEPT DEVELOPPEMENT ET PERFORMANCES

What is the revenue of CONCEPT DEVELOPPEMENT ET PERFORMANCES ?

The revenue of CONCEPT DEVELOPPEMENT ET PERFORMANCES in 2024 is 225 k€.

Is CONCEPT DEVELOPPEMENT ET PERFORMANCES profitable?

Yes, CONCEPT DEVELOPPEMENT ET PERFORMANCES generated a net profit of 443 k€ in 2024.

Where is the headquarters of CONCEPT DEVELOPPEMENT ET PERFORMANCES ?

The headquarters of CONCEPT DEVELOPPEMENT ET PERFORMANCES is located in LA RICAMARIE (42150), in the department Loire.

Where to find the tax return of CONCEPT DEVELOPPEMENT ET PERFORMANCES ?

The tax return of CONCEPT DEVELOPPEMENT ET PERFORMANCES 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 DEVELOPPEMENT ET PERFORMANCES operate?

CONCEPT DEVELOPPEMENT ET PERFORMANCES operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.