CPA GROUP : revenue, balance sheet and financial ratios

CPA GROUP is a French company founded 23 years ago, specialized in the sector Centrales d'achat non alimentaires. Based in MANDELIEU-LA-NAPOULE (06210), this company of category PME shows in 2021 a revenue of 160 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 - CPA GROUP (SIREN 443356167)
Indicator 2024 2023 2021 2020 2019 2018 2017 2016
Revenue N/C N/C 160 000 € 100 000 € 120 000 € 110 000 € 100 000 € N/C
Net income 149 793 € 69 390 € 16 147 € 20 595 € 29 968 € 31 230 € 33 841 € 25 805 €
EBITDA N/C N/C 18 331 € 23 006 € 33 853 € 36 049 € 38 911 € N/C
Net margin N/C N/C 10.1% 20.6% 25.0% 28.4% 33.8% N/C

Revenue and income statement

In 2024, CPA GROUP generates positive net income of 150 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 26 k€ -> 150 k€.

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

149 793 €

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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 131%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 38%. The balance between equity and debt is satisfactory.

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

130.963%

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

38.249%

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

76.1%

Solvency indicators evolution
CPA GROUP

Sector positioning

Debt ratio
130.96 2024
2021
2023
2024
Q1: 0.09
Med: 12.77
Q3: 91.48
Watch +10 pts over 3 years

In 2024, the debt ratio of CPA GROUP (130.96) 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
38.25% 2024
2021
2023
2024
Q1: 14.45%
Med: 32.5%
Q3: 56.23%
Good -19 pts over 3 years

In 2024, the financial autonomy of CPA GROUP (38.2%) 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
10.53 years 2021
2021
Q1: 0.0 years
Med: 0.21 years
Q3: 2.92 years
Watch

In 2021, the repayment capacity of CPA GROUP (10.53) 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 210.58. 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

210.578

Liquidity indicators evolution
CPA GROUP

Sector positioning

Liquidity ratio
210.58 2024
2021
2023
2024
Q1: 121.61
Med: 177.19
Q3: 308.74
Good +28 pts over 3 years

In 2024, the liquidity ratio of CPA GROUP (210.58) 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
6.9x 2021
2021
Q1: 0.0x
Med: 0.22x
Q3: 5.11x
Excellent

In 2021, the interest coverage of CPA GROUP (6.9x) 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.

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

0 €

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

0 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

0 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 and payment terms evolution
CPA GROUP

Positioning of CPA GROUP in its sector

Comparison with sector Centrales d'achat non alimentaires

Valuation estimate

Based on 85 transactions of similar company sales (all years), the value of CPA GROUP is estimated at 205 674 € (range 98 070€ - 1 054 530€). 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
85 tx
98k€ 205k€ 1054k€
205 674 € Range: 98 070€ - 1 054 530€
NAF 5 all-time

Valuation method used

Net Income Multiple
149 793 € × 1.4x = 205 674 €
Range: 98 071€ - 1 054 531€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 85 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 (Centrales d'achat non alimentaires)

Compare CPA GROUP with other companies in the same sector:

Voir toutes les statistiques du secteur Centrales d'achat non alimentaires

Frequently asked questions about CPA GROUP

What is the revenue of CPA GROUP ?

The revenue of CPA GROUP in 2021 is 160 k€.

Is CPA GROUP profitable?

Yes, CPA GROUP generated a net profit of 150 k€ in 2024.

Where is the headquarters of CPA GROUP ?

The headquarters of CPA GROUP is located in MANDELIEU-LA-NAPOULE (06210), in the department Alpes-Maritimes.

Where to find the tax return of CPA GROUP ?

The tax return of CPA GROUP 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 CPA GROUP operate?

CPA GROUP operates in the sector Centrales d'achat non alimentaires (NAF code 46.19A). See the 'Sector positioning' section above to compare the company with its competitors.