SIREN : 517807624
CPM is a French company founded 16 years ago, specialized in the sector Réparation de machines et équipements mécaniques. Based in SAINT-CHRISTOPHE-EN-BRIONNAIS (71800), this company of category PME shows in 2021 a revenue of 92 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 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|
| Revenue | 91 625 € | 92 720 € | 138 809 € | 116 127 € | 83 394 € | 71 482 € |
| Net income | -9 531 € | -6 621 € | 34 344 € | 8 917 € | 665 € | 1 640 € |
| EBITDA | 157 € | 4 330 € | 36 749 € | 16 777 € | 2 619 € | 3 916 € |
| Net margin | -10.4% | -7.1% | 24.7% | 7.7% | 0.8% | 2.3% |
In 2021, CPM achieves revenue of 92 k€. Over the period 2016-2021, the company shows strong growth with a CAGR (compound annual growth rate) of +5.1%. Slight decline of -1% vs 2020. After deducting consumption (8 k€), gross margin stands at 84 k€, i.e. a rate of 91%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 157 €, representing 0.2% of revenue. Warning negative scissor effect: despite revenue change (-1%), EBITDA varies by -96%, reducing margin by 4.5 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -10 k€ (-10.4% of revenue), which will impact equity.
91 625 €
83 564 €
157 €
-10 827 €
-9 531 €
0.2%
The debt ratio (= Financial debt / Equity x 100) stands at 144%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 30%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 26.5 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 1.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
144.381%
29.549%
1.423%
26.467
58.7%
In 2021, the debt ratio of CPM (144.38) 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 2021, the financial autonomy of CPM (29.6%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2021, the repayment capacity of CPM (26.47) 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 196.88. 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 196.2x. Operating income very largely covers interest expenses: high safety margin.
196.88
196.178
In 2021, the liquidity ratio of CPM (196.88) 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.
In 2021, the interest coverage of CPM (196.2x) 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: 30 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 58 days. Favorable situation: supplier credit is longer than customer credit by 28 days. Inventory turnover is 18 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 20 days of revenue, i.e. 5 k€ to permanently finance. Notable WCR improvement over the period (-52%), freeing up cash.
5 085 €
30 j
58 j
18 j
20 j
Based on 104 transactions of similar company sales (all years), the value of CPM is estimated at 9 340 € (range 4 996€ - 23 795€). With an EBITDA of 157€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.27x (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 104 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 CPM with other companies in the same sector:
Voir toutes les statistiques du secteur Réparation de machines et équipements mécaniques
The revenue of CPM in 2021 is 92 k€.
CPM recorded a net loss in 2021.
The headquarters of CPM is located in SAINT-CHRISTOPHE-EN-BRIONNAIS (71800), in the department Saone-et-Loire.
The tax return of CPM 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).
CPM operates in the sector Réparation de machines et équipements mécaniques (NAF code 33.12Z). See the 'Sector positioning' section above to compare the company with its competitors.