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CONCEPT SEPCTACLES PRODUCTIONS : revenue, balance sheet and financial ratios

CONCEPT SEPCTACLES PRODUCTIONS is a French company founded 32 years ago, specialized in the sector Autres activités récréatives et de loisirs. Based in CARNOUX-EN-PROVENCE (13470), this company of category PME shows in 2017 a revenue of 424 k€. 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 - CONCEPT SEPCTACLES PRODUCTIONS (SIREN 394585731)
Indicator 2017
Revenue 424 003 €
Net income 70 178 €
EBITDA 85 322 €
Net margin 16.6%

Revenue and income statement

In 2017, CONCEPT SEPCTACLES PRODUCTIONS achieves revenue of 424 k€. After deducting consumption (134 k€), gross margin stands at 290 k€, i.e. a rate of 68%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 85 k€, representing 20.1% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 70 k€, i.e. 16.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2017) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

424 003 €

Gross margin (2017) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

289 551 €

EBITDA (2017) ?
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

85 322 €

EBIT (2017) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

87 820 €

Net income (2017) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

70 178 €

EBITDA margin (2017) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

20.1%

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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 9%. 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 44%. 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 16.6% 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 (2017) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

9.082%

Financial autonomy (2017) ?
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

44.077%

Cash flow / Revenue (2017) ?
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

16.608%

Repayment capacity (2017) ?
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

0.118

Asset age ratio (2017) ?
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

42.8%

Solvency indicators evolution
CONCEPT SEPCTACLES PRODUCTIONS

Sector positioning

Debt ratio
9.08 2017
2017
Q1: 0.0
Med: 16.39
Q3: 122.23
Good

In 2017, the debt ratio of CONCEPT SEPCTACLES PRODUC... (9.08) 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
44.08% 2017
2017
Q1: 2.86%
Med: 27.55%
Q3: 58.21%
Good

In 2017, the financial autonomy of CONCEPT SEPCTACLES PRODUC... (44.1%) 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
0.12 years 2017
2017
Q1: 0.0 years
Med: 0.02 years
Q3: 1.83 years
Average

In 2017, the repayment capacity of CONCEPT SEPCTACLES PRODUC... (0.12) 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 167.77. 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 0.4x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2017) ?
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

167.77

Interest coverage (2017) ?
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

0.402

Liquidity indicators evolution
CONCEPT SEPCTACLES PRODUCTIONS

Sector positioning

Liquidity ratio
167.77 2017
2017
Q1: 55.39
Med: 127.02
Q3: 251.29
Good

In 2017, the liquidity ratio of CONCEPT SEPCTACLES PRODUC... (167.77) 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
0.4x 2017
2017
Q1: 0.0x
Med: 0.0x
Q3: 3.38x
Good

In 2017, the interest coverage of CONCEPT SEPCTACLES PRODUC... (0.4x) 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: 84 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 99 days. Favorable situation: supplier credit is longer than customer credit by 15 days. Inventory turnover is 23 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 90 days of revenue, i.e. 106 k€ to permanently finance.

Operating WCR (2017) ?
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

105 903 €

Customer credit (2017) ?
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

84 j

Supplier credit (2017) ?
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

99 j

Inventory turnover (2017) ?
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

23 j

WCR in days of revenue (2017) ?
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

90 j

WCR and payment terms evolution
CONCEPT SEPCTACLES PRODUCTIONS

Positioning of CONCEPT SEPCTACLES PRODUCTIONS in its sector

Comparison with sector Autres activités récréatives et de loisirs

Valuation estimate

Based on 114 transactions of similar company sales (all years), the value of CONCEPT SEPCTACLES PRODUCTIONS is estimated at 417 840 € (range 231 510€ - 723 163€). With an EBITDA of 85 322€, the sector multiple of 5.1x is applied. The price/revenue ratio is 0.72x (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.

Estimated enterprise value 2017
114 transactions
231k€ 417k€ 723k€
417 840 € Range: 231 510€ - 723 163€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
85 322 € × 5.1x
Estimation 435 083 €
251 828€ - 679 650€
Revenue Multiple 30%
424 003 € × 0.72x
Estimation 305 862 €
141 031€ - 581 122€
Net Income Multiple 20%
70 178 € × 7.7x
Estimation 542 701 €
316 435€ - 1 045 007€
How is this estimate calculated?

This estimate is based on the analysis of 114 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 (Autres activités récréatives et de loisirs)

Compare CONCEPT SEPCTACLES PRODUCTIONS with other companies in the same sector:

Voir toutes les statistiques du secteur Autres activités récréatives et de loisirs

Frequently asked questions about CONCEPT SEPCTACLES PRODUCTIONS

What is the revenue of CONCEPT SEPCTACLES PRODUCTIONS ?

The revenue of CONCEPT SEPCTACLES PRODUCTIONS in 2017 is 424 k€.

Is CONCEPT SEPCTACLES PRODUCTIONS profitable?

Yes, CONCEPT SEPCTACLES PRODUCTIONS generated a net profit of 70 k€ in 2017.

Where is the headquarters of CONCEPT SEPCTACLES PRODUCTIONS ?

The headquarters of CONCEPT SEPCTACLES PRODUCTIONS is located in CARNOUX-EN-PROVENCE (13470), in the department Bouches-du-Rhone.

Where to find the tax return of CONCEPT SEPCTACLES PRODUCTIONS ?

The tax return of CONCEPT SEPCTACLES PRODUCTIONS 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 SEPCTACLES PRODUCTIONS operate?

CONCEPT SEPCTACLES PRODUCTIONS operates in the sector Autres activités récréatives et de loisirs (NAF code 93.29Z). See the 'Sector positioning' section above to compare the company with its competitors.