SIREN : 523759322
CPF is a French company founded 15 years ago, specialized in the sector Commerce et réparation de motocycles. Based in PRECY-SOUS-THIL (21390), this company of category PME shows in 2025 a revenue of 671 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
| Indicator | 2025 | 2024 | 2023 | 2022 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 671 377 € | 794 434 € | 839 806 € | 858 112 € | 903 672 € | 704 934 € | 713 276 € | 672 840 € |
| Net income | 4 539 € | 7 663 € | 12 668 € | 213 € | 36 798 € | 22 761 € | 3 016 € | -30 745 € |
| EBITDA | 26 501 € | 34 628 € | 39 028 € | 33 182 € | 66 684 € | 54 456 € | 31 213 € | -10 538 € |
| Net margin | 0.7% | 1.0% | 1.5% | 0.0% | 4.1% | 3.2% | 0.4% | -4.6% |
In 2025, CPF achieves revenue of 671 k€. Activity remains stable over the period (CAGR: -0.0%). Significant drop of -15% vs 2024. After deducting consumption (173 k€), gross margin stands at 499 k€, i.e. a rate of 74%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 27 k€, representing 3.9% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 5 k€, i.e. 0.7% of revenue. This profit can be retained or distributed to shareholders.
671 377 €
498 749 €
26 501 €
6 457 €
4 539 €
3.9%
The debt ratio (= Financial debt / Equity x 100) stands at 8%. 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 3%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
8.406%
2.53%
4.183%
0.559
40.2%
In 2025, the debt ratio of CPF (8.41) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2025, the financial autonomy of CPF (2.5%) 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.
In 2025, the repayment capacity of CPF (0.56) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 96.95. 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 3.6x. Financial charges are adequately covered by operations.
96.947
3.63
In 2025, the liquidity ratio of CPF (96.95) 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.
In 2025, the interest coverage of CPF (3.6x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 24 days. Favorable situation: supplier credit is longer than customer credit by 23 days. Inventory turnover is 215 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. WCR is negative (-7 days): operations structurally generate cash. Notable WCR improvement over the period (-126%), freeing up cash.
-12 729 €
1 j
24 j
215 j
-7 j
Based on 137 transactions of similar company sales (all years), the value of CPF is estimated at 75 567 € (range 39 339€ - 149 069€). With an EBITDA of 26 501€, the sector multiple of 2.9x is applied. The price/revenue ratio is 0.17x (conservative valuation). 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.
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This estimate is based on the analysis of 137 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare CPF with other companies in the same sector:
Voir toutes les statistiques du secteur Commerce et réparation de motocycles
The revenue of CPF in 2025 is 671 k€.
Yes, CPF generated a net profit of 5 k€ in 2025.
The headquarters of CPF is located in PRECY-SOUS-THIL (21390), in the department Cote-d'Or.
The tax return of CPF 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).
CPF operates in the sector Commerce et réparation de motocycles (NAF code 45.40Z). See the 'Sector positioning' section above to compare the company with its competitors.