CPI DEVELOPEMENT SAS : revenue, balance sheet and financial ratios

CPI DEVELOPEMENT SAS is a French company founded 30 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in NOISY-LE-GRAND (93160), this company of category PME shows in 2024 a revenue of 924 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 - CPI DEVELOPEMENT SAS (SIREN 404961328)
Indicator 2024 2022 2021 2020 2019 2018 2017 2016
Revenue 924 072 € 971 624 € 793 841 € 951 369 € 1 049 596 € 1 159 200 € 961 044 € 1 040 536 €
Net income -645 324 € 218 699 € -442 767 € 825 860 € 3 253 895 € -1 767 346 € 2 337 182 € -785 451 €
EBITDA -4 364 € 7 224 € -19 544 € 34 114 € -30 130 € 35 973 € 12 175 € 16 045 €
Net margin -69.8% 22.5% -55.8% 86.8% 310.0% -152.5% 243.2% -75.5%

Revenue and income statement

In 2024, CPI DEVELOPEMENT SAS achieves revenue of 924 k€. Activity remains stable over the period (CAGR: -1.5%). Slight decline of -5% vs 2022. After deducting consumption (0 €), gross margin stands at 924 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 -4 k€, representing -0.5% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -645 k€ (-69.8% 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

924 072 €

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

924 072 €

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

-4 364 €

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

5 229 €

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

-645 324 €

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

-0.5%

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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 1844%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 5%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

1844.323%

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

4.943%

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

-131.085%

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

-9.426

Solvency indicators evolution
CPI DEVELOPEMENT SAS

Sector positioning

Debt ratio
1844.32 2024
2021
2022
2024
Q1: 0.0
Med: 3.98
Q3: 41.81
Average

In 2024, the debt ratio of CPI DEVELOPEMENT SAS (1844.32) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
4.94% 2024
2021
2022
2024
Q1: 4.2%
Med: 38.87%
Q3: 76.44%
Average -15 pts over 3 years

In 2024, the financial autonomy of CPI DEVELOPEMENT SAS (4.9%) 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
-9.43 years 2024
2021
2022
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.1 years
Excellent

In 2024, the repayment capacity of CPI DEVELOPEMENT SAS (-9.43) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 1537.32. 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

1537.315

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

-15362.099

Liquidity indicators evolution
CPI DEVELOPEMENT SAS

Sector positioning

Liquidity ratio
1537.32 2024
2021
2022
2024
Q1: 138.87
Med: 313.12
Q3: 966.61
Excellent +18 pts over 3 years

In 2024, the liquidity ratio of CPI DEVELOPEMENT SAS (1537.32) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
-15362.1x 2024
2021
2022
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.26x
Watch

In 2024, the interest coverage of CPI DEVELOPEMENT SAS (-15362.1x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 32 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 49 days. Favorable situation: supplier credit is longer than customer credit by 17 days. Overall, WCR represents 1839 days of revenue, i.e. 4.7 M€ to permanently finance. Over 2016-2024, WCR increased by +2290%, requiring additional financing.

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

4 721 010 €

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

32 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

49 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

1839 j

WCR and payment terms evolution
CPI DEVELOPEMENT SAS

Positioning of CPI DEVELOPEMENT SAS in its sector

Comparison with sector Conseil pour les affaires et autres conseils de gestion

Valuation estimate

Based on 69 transactions of similar company sales in 2024, the value of CPI DEVELOPEMENT SAS is estimated at 608 871 € (range 354 345€ - 673 264€). The price/revenue ratio is 0.66x (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
69 tx
354k€ 608k€ 673k€
608 871 € Range: 354 345€ - 673 264€
NAF 5 année 2024

Valuation method used

Revenue Multiple
924 072 € × 0.66x = 608 871 €
Range: 354 345€ - 673 264€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 69 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 (Conseil pour les affaires et autres conseils de gestion)

Compare CPI DEVELOPEMENT SAS with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion

Frequently asked questions about CPI DEVELOPEMENT SAS

What is the revenue of CPI DEVELOPEMENT SAS ?

The revenue of CPI DEVELOPEMENT SAS in 2024 is 924 k€.

Is CPI DEVELOPEMENT SAS profitable?

CPI DEVELOPEMENT SAS recorded a net loss in 2024.

Where is the headquarters of CPI DEVELOPEMENT SAS ?

The headquarters of CPI DEVELOPEMENT SAS is located in NOISY-LE-GRAND (93160), in the department Seine-Saint-Denis.

Where to find the tax return of CPI DEVELOPEMENT SAS ?

The tax return of CPI DEVELOPEMENT SAS 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 CPI DEVELOPEMENT SAS operate?

CPI DEVELOPEMENT SAS operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.