Employees: NN (None)Legal category: SCA (commandite par actions)Size: PMECreation date: 1987-11-02 (38 years)Status: ActiveBusiness sector: Location de terrains et d'autres biens immobiliersLocation: TARARE (69170), Rhone
CPJA : revenue, balance sheet and financial ratios
CPJA is a French company
founded 38 years ago,
specialized in the sector Location de terrains et d'autres biens immobiliers.
Based in TARARE (69170),
this company of category PME
shows in 2017 a revenue of 1.7 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2019, CPJA records a net loss of 57 k€. This deficit will reduce equity on the balance sheet.
Net income (2019)
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Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
-57 166 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
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 43%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2019)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
7.86%
Financial autonomy (2019)
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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
43.379%
Asset age ratio (2019)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
Debt ratio
41.845
36.937
25.456
7.86
Financial autonomy
46.628
43.538
44.545
43.379
Repayment capacity
4.424
5.928
None
None
Cash flow / Revenue
2.869%
2.191%
None%
None%
Sector positioning
Debt ratio
7.862019
2017
2018
2019
Q1: 0.0
Med: 12.64
Q3: 156.12
Good-14 pts over 3 years
In 2019, the debt ratio of CPJA (7.86) 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
43.38%2019
2017
2018
2019
Q1: 2.78%
Med: 38.42%
Q3: 79.82%
Good
In 2019, the financial autonomy of CPJA (43.4%) 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
5.93 years2017
2017
Q1: 0.0 years
Med: 0.51 years
Q3: 7.56 years
Average
In 2017, the repayment capacity of CPJA (5.93) 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 160.35. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2019)
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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
160.351
Liquidity indicators evolution CPJA
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
Liquidity ratio
148.54
164.208
162.243
160.351
Interest coverage
11.46
22.154
None
None
Sector positioning
Liquidity ratio
160.352019
2017
2018
2019
Q1: 72.53
Med: 242.03
Q3: 940.51
Average
In 2019, the liquidity ratio of CPJA (160.35) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.
Interest coverage
22.15x2017
2017
Q1: 0.0x
Med: 0.15x
Q3: 15.54x
Excellent
In 2017, the interest coverage of CPJA (22.1x) 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 (2019)
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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 (2019)
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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 (2019)
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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 (2019)
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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 CPJA
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
Operating WCR
379 858 €
466 567 €
0 €
0 €
Inventory turnover (days)
0
0
0
0
Customer payment term (days)
105
153
0
0
Supplier payment term (days)
35
48
0
0
Positioning of CPJA in its sector
Comparison with sector Location de terrains et d'autres biens immobiliers
Similar companies (Location de terrains et d'autres biens immobiliers)
Compare CPJA with other companies in the same sector:
The headquarters of CPJA is located in TARARE (69170), in the department Rhone.
Where to find the tax return of CPJA ?
The tax return of CPJA 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 CPJA operate?
CPJA operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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