C.P.E.S. DES LAUZIERES (CENTRALE DE PRODUCTION D'ENERGIE SOLAIRE) : revenue, balance sheet and financial ratios

C.P.E.S. DES LAUZIERES (CENTRALE DE PRODUCTION D'ENERGIE SOLAIRE) is a French company founded 14 years ago, specialized in the sector Production d'électricité. Based in MARSEILLE (13002), this company of category ETI shows in 2024 a revenue of 492 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 - C.P.E.S. DES LAUZIERES (CENTRALE DE PRODUCTION D'ENERGIE SOLAIRE) (SIREN 539255141)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 491 764 € 542 461 € 423 345 € 535 493 € 591 930 € 735 267 € 165 246 € N/C N/C
Net income -218 826 € -237 812 € -394 563 € -352 961 € -499 626 € -668 409 € 19 398 € -56 923 € 6 147 €
EBITDA 226 367 € 197 049 € 146 829 € 343 206 € 283 578 € 305 055 € 103 174 € -49 587 € 9 435 €
Net margin -44.5% -43.8% -93.2% -65.9% -84.4% -90.9% 11.7% N/C N/C

Revenue and income statement

In 2024, C.P.E.S. DES LAUZIERES (CENTRALE DE PRODUCTION D'ENERGIE SOLAIRE) achieves revenue of 492 k€. Over the period 2018-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +19.9%. Slight decline of -9% vs 2023. After deducting consumption (0 €), gross margin stands at 492 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 226 k€, representing 46.0% of revenue. Positive scissor effect: EBITDA margin improves by +9.7 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -219 k€ (-44.5% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

491 764 €

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

491 764 €

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

226 367 €

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

-126 111 €

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

-218 826 €

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

46.0%

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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 -631%. 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 -16%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 37.6 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 24.3% 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

-631.357%

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

-16.258%

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

24.279%

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

37.582

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

62.8%

Solvency indicators evolution
C.P.E.S. DES LAUZIERES (CENTRALE DE PRODUCTION D'ENERGIE SOLAIRE)

Sector positioning

Debt ratio
-631.36 2024
2022
2023
2024
Q1: -273.65
Med: 0.0
Q3: 120.96
Excellent

In 2024, the debt ratio of C.P.E.S. DES LAUZIERES (C... (-631.36) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
-16.26% 2024
2022
2023
2024
Q1: -12.1%
Med: 0.32%
Q3: 40.46%
Average

In 2024, the financial autonomy of C.P.E.S. DES LAUZIERES (C... (-16.3%) 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
37.58 years 2024
2022
2023
2024
Q1: -4.9 years
Med: 0.0 years
Q3: 5.63 years
Watch +50 pts over 3 years

In 2024, the repayment capacity of C.P.E.S. DES LAUZIERES (C... (37.58) 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 53.89. 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 50.5x. 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

53.894

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

50.469

Liquidity indicators evolution
C.P.E.S. DES LAUZIERES (CENTRALE DE PRODUCTION D'ENERGIE SOLAIRE)

Sector positioning

Liquidity ratio
53.89 2024
2022
2023
2024
Q1: 83.26
Med: 273.74
Q3: 870.78
Watch -28 pts over 3 years

In 2024, the liquidity ratio of C.P.E.S. DES LAUZIERES (C... (53.89) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
50.47x 2024
2022
2023
2024
Q1: -5.49x
Med: 0.0x
Q3: 19.34x
Excellent

In 2024, the interest coverage of C.P.E.S. DES LAUZIERES (C... (50.5x) 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: 20 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 198 days. Excellent situation: suppliers finance 178 days of the operating cycle (retail model). WCR is negative (-626 days): operations structurally generate 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

-854 445 €

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

20 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

198 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

-626 j

WCR and payment terms evolution
C.P.E.S. DES LAUZIERES (CENTRALE DE PRODUCTION D'ENERGIE SOLAIRE)

Positioning of C.P.E.S. DES LAUZIERES (CENTRALE DE PRODUCTION D'ENERGIE SOLAIRE) in its sector

Comparison with sector Production d'électricité

Valuation estimate

Based on 85 transactions of similar company sales (all years), the value of C.P.E.S. DES LAUZIERES (CENTRALE DE PRODUCTION D'ENERGIE SOLAIRE) is estimated at 469 916 € (range 62 682€ - 1 931 936€). With an EBITDA of 226 367€, the sector multiple of 2.4x is applied. The price/revenue ratio is 0.69x (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
85 tx
62k€ 469k€ 1931k€
469 916 € Range: 62 682€ - 1 931 936€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
226 367 € × 2.4x
Estimation 547 734 €
60 104€ - 2 055 195€
Revenue Multiple 30%
491 764 € × 0.69x
Estimation 340 222 €
66 980€ - 1 726 504€
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 (Production d'électricité)

Compare C.P.E.S. DES LAUZIERES (CENTRALE DE PRODUCTION D'ENERGIE SOLAIRE) with other companies in the same sector:

Voir toutes les statistiques du secteur Production d'électricité

Frequently asked questions about C.P.E.S. DES LAUZIERES (CENTRALE DE PRODUCTION D'ENERGIE SOLAIRE)

What is the revenue of C.P.E.S. DES LAUZIERES (CENTRALE DE PRODUCTION D'ENERGIE SOLAIRE) ?

The revenue of C.P.E.S. DES LAUZIERES (CENTRALE DE PRODUCTION D'ENERGIE SOLAIRE) in 2024 is 492 k€.

Is C.P.E.S. DES LAUZIERES (CENTRALE DE PRODUCTION D'ENERGIE SOLAIRE) profitable?

C.P.E.S. DES LAUZIERES (CENTRALE DE PRODUCTION D'ENERGIE SOLAIRE) recorded a net loss in 2024.

Where is the headquarters of C.P.E.S. DES LAUZIERES (CENTRALE DE PRODUCTION D'ENERGIE SOLAIRE) ?

The headquarters of C.P.E.S. DES LAUZIERES (CENTRALE DE PRODUCTION D'ENERGIE SOLAIRE) is located in MARSEILLE (13002), in the department Bouches-du-Rhone.

Where to find the tax return of C.P.E.S. DES LAUZIERES (CENTRALE DE PRODUCTION D'ENERGIE SOLAIRE) ?

The tax return of C.P.E.S. DES LAUZIERES (CENTRALE DE PRODUCTION D'ENERGIE SOLAIRE) 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 C.P.E.S. DES LAUZIERES (CENTRALE DE PRODUCTION D'ENERGIE SOLAIRE) operate?

C.P.E.S. DES LAUZIERES (CENTRALE DE PRODUCTION D'ENERGIE SOLAIRE) operates in the sector Production d'électricité (NAF code 35.11Z). See the 'Sector positioning' section above to compare the company with its competitors.