Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

CPL : revenue, balance sheet and financial ratios

CPL is a French company founded 31 years ago, specialized in the sector Gestion de fonds. Based in COMBOURG (35270), this company of category PME shows in 2024 a net income positive of 20 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-11

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - CPL (SIREN 399005461)
Indicator 2024 2023 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C N/C N/C N/C N/C N/C
Net income 20 162 € 16 260 € 4 895 € -21 044 € -12 215 € 290 990 € 79 597 € 94 495 €
EBITDA N/C N/C -16 865 € -27 582 € N/C N/C N/C N/C
Net margin N/C N/C N/C N/C N/C N/C N/C N/C

Revenue and income statement

In 2024, CPL generates positive net income of 20 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 94 k€ -> 20 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

20 162 €

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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 0%. 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 99%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

0.005%

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

99.277%

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

31.6%

Solvency indicators evolution
CPL

Sector positioning

Debt ratio
0.01 2024
2021
2023
2024
Q1: 0.0
Med: 8.28
Q3: 92.71
Excellent

In 2024, the debt ratio of CPL (0.01) 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
99.28% 2024
2021
2023
2024
Q1: 4.63%
Med: 48.43%
Q3: 87.31%
Excellent

In 2024, the financial autonomy of CPL (99.3%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
4.93 years 2021
2021
Q1: -0.13 years
Med: 0.0 years
Q3: 3.51 years
Average

In 2021, the repayment capacity of CPL (4.93) 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 2807.45. 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

2807.453

Liquidity indicators evolution
CPL

Sector positioning

Liquidity ratio
2807.45 2024
2021
2023
2024
Q1: 100.71
Med: 472.45
Q3: 3122.85
Good

In 2024, the liquidity ratio of CPL (2807.45) 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
-17.07x 2021
2021
Q1: -41.55x
Med: 0.0x
Q3: 0.0x
Average

In 2021, the interest coverage of CPL (-17.1x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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
CPL

Positioning of CPL in its sector

Comparison with sector Gestion de fonds

Valuation estimate

Based on 62 transactions of similar company sales in 2024, the value of CPL is estimated at 149 022 € (range 42 311€ - 295 229€). 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
62 tx
42k€ 149k€ 295k€
149 022 € Range: 42 311€ - 295 229€
NAF 5 année 2024

Valuation method used

Net Income Multiple
20 162 € × 7.4x = 149 023 €
Range: 42 311€ - 295 229€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 62 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 (Gestion de fonds)

Compare CPL with other companies in the same sector:

Voir toutes les statistiques du secteur Gestion de fonds

Frequently asked questions about CPL

What is the revenue of CPL ?

The revenue of CPL is not publicly disclosed (confidential accounts filed with INPI).

Is CPL profitable?

Yes, CPL generated a net profit of 20 k€ in 2024.

Where is the headquarters of CPL ?

The headquarters of CPL is located in COMBOURG (35270), in the department Ille-et-Vilaine.

Where to find the tax return of CPL ?

The tax return of CPL 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 CPL operate?

CPL operates in the sector Gestion de fonds (NAF code 66.30Z). See the 'Sector positioning' section above to compare the company with its competitors.