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CULTURE ET PATRIMOINE INVESTISSEMENTS - CPI : revenue, balance sheet and financial ratios

CULTURE ET PATRIMOINE INVESTISSEMENTS - CPI is a French company founded 9 years ago, specialized in the sector Organisation de foires, salons professionnels et congrès. Based in PARIS (75015), this company of category PME shows in 2018 a revenue of 6 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - CULTURE ET PATRIMOINE INVESTISSEMENTS - CPI (SIREN 825286313)
Indicator 2020 2018
Revenue N/C 6 000 €
Net income 8 146 € -54 007 €
EBITDA 17 473 € -123 403 €
Net margin N/C -900.1%

Revenue and income statement

In 2020, CULTURE ET PATRIMOINE INVESTISSEMENTS - CPI generates positive net income of 8 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

EBITDA (2020) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

17 473 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

17 473 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

8 146 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

81.3%

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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 1290%. 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 7%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 175.4 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 37.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

1289.712%

Financial autonomy (2020) ?
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

6.884%

Cash flow / Revenue (2020) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

37.888%

Repayment capacity (2020) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

175.398

Solvency indicators evolution
CULTURE ET PATRIMOINE INVESTISSEMENTS - CPI

Sector positioning

Debt ratio
1289.71 2020
2018
2020
Q1: 0.0
Med: 4.22
Q3: 92.05
Watch

In 2020, the debt ratio of CULTURE ET PATRIMOINE INV... (1289.71) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
6.88% 2020
2018
2020
Q1: 0.12%
Med: 23.9%
Q3: 55.17%
Average

In 2020, the financial autonomy of CULTURE ET PATRIMOINE INV... (6.9%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
175.4 years 2020
2018
2020
Q1: -0.7 years
Med: 0.0 years
Q3: 0.25 years
Watch +53 pts over 2 years

In 2020, the repayment capacity of CULTURE ET PATRIMOINE INV... (175.40) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 40.55. 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 37.6x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2020) ?
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

40.552

Interest coverage (2020) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

37.589

Liquidity indicators evolution
CULTURE ET PATRIMOINE INVESTISSEMENTS - CPI

Sector positioning

Liquidity ratio
40.55 2020
2018
2020
Q1: 113.62
Med: 203.5
Q3: 408.19
Watch

In 2020, the liquidity ratio of CULTURE ET PATRIMOINE INV... (40.55) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
37.59x 2020
2018
2020
Q1: -0.13x
Med: 0.0x
Q3: 0.0x
Excellent +50 pts over 2 years

In 2020, the interest coverage of CULTURE ET PATRIMOINE INV... (37.6x) 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. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 1707 days. Excellent situation: suppliers finance 1707 days of the operating cycle (retail model).

Operating WCR (2020) ?
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 (2020) ?
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 (2020) ?
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

1707 j

Inventory turnover (2020) ?
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
CULTURE ET PATRIMOINE INVESTISSEMENTS - CPI

Positioning of CULTURE ET PATRIMOINE INVESTISSEMENTS - CPI in its sector

Comparison with sector Organisation de foires, salons professionnels et congrès

Valuation estimate

Based on 63 transactions of similar company sales (all years), the value of CULTURE ET PATRIMOINE INVESTISSEMENTS - CPI is estimated at 23 616 € (range 11 867€ - 91 335€). With an EBITDA of 17 473€, the sector multiple of 1.6x is applied. 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 2020
63 tx
11k€ 23k€ 91k€
23 616 € Range: 11 867€ - 91 335€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
17 473 € × 1.6x
Estimation 27 294 €
12 950€ - 108 031€
Net Income Multiple 20%
8 146 € × 1.8x
Estimation 14 425 €
9 160€ - 49 596€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 63 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 (Organisation de foires, salons professionnels et congrès)

Compare CULTURE ET PATRIMOINE INVESTISSEMENTS - CPI with other companies in the same sector:

Voir toutes les statistiques du secteur Organisation de foires, salons professionnels et congrès

Frequently asked questions about CULTURE ET PATRIMOINE INVESTISSEMENTS - CPI

What is the revenue of CULTURE ET PATRIMOINE INVESTISSEMENTS - CPI ?

The revenue of CULTURE ET PATRIMOINE INVESTISSEMENTS - CPI in 2018 is 6 k€.

Is CULTURE ET PATRIMOINE INVESTISSEMENTS - CPI profitable?

Yes, CULTURE ET PATRIMOINE INVESTISSEMENTS - CPI generated a net profit of 8 k€ in 2020.

Where is the headquarters of CULTURE ET PATRIMOINE INVESTISSEMENTS - CPI ?

The headquarters of CULTURE ET PATRIMOINE INVESTISSEMENTS - CPI is located in PARIS (75015), in the department Paris.

Where to find the tax return of CULTURE ET PATRIMOINE INVESTISSEMENTS - CPI ?

The tax return of CULTURE ET PATRIMOINE INVESTISSEMENTS - CPI 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 CULTURE ET PATRIMOINE INVESTISSEMENTS - CPI operate?

CULTURE ET PATRIMOINE INVESTISSEMENTS - CPI operates in the sector Organisation de foires, salons professionnels et congrès (NAF code 82.30Z). See the 'Sector positioning' section above to compare the company with its competitors.