SIREN : 382865996
CPL ASSOCIES is a French company founded 35 years ago, specialized in the sector Coiffure. Based in BORDEAUX (33000), this company of category PME shows in 2022 a revenue of 707 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 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|
| Revenue | 706 686 € | 626 716 € | 491 779 € | 574 649 € | 545 402 € | 536 966 € | 585 682 € |
| Net income | -20 587 € | 8 825 € | -9 829 € | 41 506 € | 36 907 € | -104 892 € | 15 801 € |
| EBITDA | 14 465 € | 50 128 € | 3 346 € | 51 516 € | 48 843 € | -42 035 € | 23 614 € |
| Net margin | -2.9% | 1.4% | -2.0% | 7.2% | 6.8% | -19.5% | 2.7% |
In 2022, CPL ASSOCIES achieves revenue of 707 k€. Revenue is growing positively over 7 years (CAGR: +3.2%). Vs 2021, growth of +13% (627 k€ -> 707 k€). After deducting consumption (82 k€), gross margin stands at 624 k€, i.e. a rate of 88%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 14 k€, representing 2.0% of revenue. Warning negative scissor effect: despite revenue change (+13%), EBITDA varies by -71%, reducing margin by 6.0 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -21 k€ (-2.9% of revenue), which will impact equity.
706 686 €
624 324 €
14 465 €
-17 829 €
-20 587 €
2.0%
The debt ratio (= Financial debt / Equity x 100) stands at 89%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 45%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 21.7 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 1.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
89.244%
45.125%
1.667%
21.746
42.5%
In 2022, the debt ratio of CPL ASSOCIES (89.24) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2022, the financial autonomy of CPL ASSOCIES (45.1%) 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.
In 2022, the repayment capacity of CPL ASSOCIES (21.75) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 256.16. 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 18.9x. Operating income very largely covers interest expenses: high safety margin.
256.162
18.915
In 2022, the liquidity ratio of CPL ASSOCIES (256.16) 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.
In 2022, the interest coverage of CPL ASSOCIES (18.9x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 6 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 28 days. Favorable situation: supplier credit is longer than customer credit by 22 days. Inventory turnover is 15 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 59 days of revenue, i.e. 117 k€ to permanently finance. Notable WCR improvement over the period (-29%), freeing up cash.
116 554 €
6 j
28 j
15 j
59 j
Based on 155 transactions of similar company sales in 2022, the value of CPL ASSOCIES is estimated at 219 792 € (range 129 001€ - 318 881€). With an EBITDA of 14 465€, the sector multiple of 5.5x is applied. The price/revenue ratio is 0.64x (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.
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This estimate is based on the analysis of 155 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 CPL ASSOCIES with other companies in the same sector:
The revenue of CPL ASSOCIES in 2022 is 707 k€.
CPL ASSOCIES recorded a net loss in 2022.
The headquarters of CPL ASSOCIES is located in BORDEAUX (33000), in the department Gironde.
The tax return of CPL ASSOCIES 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).
CPL ASSOCIES operates in the sector Coiffure (NAF code 96.02A). See the 'Sector positioning' section above to compare the company with its competitors.