C.P.M. AUTOMOBILES : revenue, balance sheet and financial ratios

C.P.M. AUTOMOBILES is a French company founded 9 years ago, specialized in the sector Entretien et réparation de véhicules automobiles légers. Based in SAINT-FRONT-LA-RIVIERE (24300), this company of category PME shows in 2018 a revenue of 118 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 - C.P.M. AUTOMOBILES (SIREN 820599165)
Indicator 2022 2018 2017
Revenue N/C 118 040 € 109 574 €
Net income 0 € 1 285 € 13 675 €
EBITDA N/C 7 402 € 18 400 €
Net margin N/C 1.1% 12.5%

Revenue and income statement

In 2022, C.P.M. AUTOMOBILES records a net loss of 0 €. This deficit will reduce equity on the balance sheet. Change over 2017-2018: 14 k€ -> 0 €.

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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 332%. 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 65%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

332.275%

Financial autonomy (2022) ?
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

65.099%

Asset age ratio (2022) ?
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

35.7%

Solvency indicators evolution
C.P.M. AUTOMOBILES

Sector positioning

Debt ratio
332.27 2022
2017
2018
2022
Q1: 5.78
Med: 34.79
Q3: 103.73
Average

In 2022, the debt ratio of C.P.M. AUTOMOBILES (332.27) 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
65.1% 2022
2017
2018
2022
Q1: 19.45%
Med: 40.47%
Q3: 59.71%
Excellent +14 pts over 3 years

In 2022, the financial autonomy of C.P.M. AUTOMOBILES (65.1%) 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
1.21 years 2018
2017
2018
Q1: 0.0 years
Med: 0.55 years
Q3: 2.28 years
Average +9 pts over 2 years

In 2018, the repayment capacity of C.P.M. AUTOMOBILES (1.21) 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 383.14. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2022) ?
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

383.145

Liquidity indicators evolution
C.P.M. AUTOMOBILES

Sector positioning

Liquidity ratio
383.14 2022
2017
2018
2022
Q1: 136.82
Med: 204.17
Q3: 300.21
Excellent +33 pts over 3 years

In 2022, the liquidity ratio of C.P.M. AUTOMOBILES (383.14) 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
1.96x 2018
2017
2018
Q1: 0.0x
Med: 0.82x
Q3: 4.85x
Good +9 pts over 2 years

In 2018, the interest coverage of C.P.M. AUTOMOBILES (2.0x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 137 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 117 days. The company must finance 20 days of gap between collections and payments.

Operating WCR (2022) ?
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 (2022) ?
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

137 j

Supplier credit (2022) ?
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

117 j

Inventory turnover (2022) ?
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
C.P.M. AUTOMOBILES

Positioning of C.P.M. AUTOMOBILES in its sector

Comparison with sector Entretien et réparation de véhicules automobiles légers

Similar companies (Entretien et réparation de véhicules automobiles légers)

Compare C.P.M. AUTOMOBILES with other companies in the same sector:

Voir toutes les statistiques du secteur Entretien et réparation de véhicules automobiles légers

Frequently asked questions about C.P.M. AUTOMOBILES

What is the revenue of C.P.M. AUTOMOBILES ?

The revenue of C.P.M. AUTOMOBILES in 2018 is 118 k€.

Is C.P.M. AUTOMOBILES profitable?

Yes, C.P.M. AUTOMOBILES generated a net profit of 1 k€ in 2018.

Where is the headquarters of C.P.M. AUTOMOBILES ?

The headquarters of C.P.M. AUTOMOBILES is located in SAINT-FRONT-LA-RIVIERE (24300), in the department Dordogne.

Where to find the tax return of C.P.M. AUTOMOBILES ?

The tax return of C.P.M. AUTOMOBILES 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 C.P.M. AUTOMOBILES operate?

C.P.M. AUTOMOBILES operates in the sector Entretien et réparation de véhicules automobiles légers (NAF code 45.20A). See the 'Sector positioning' section above to compare the company with its competitors.