CULTURE ET PATRIMOINE PARTENAIRE - CPP : revenue, balance sheet and financial ratios

CULTURE ET PATRIMOINE PARTENAIRE - CPP is a French company founded 9 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in PARIS (75015), this company of category PME shows in 2020 a revenue of 452 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - CULTURE ET PATRIMOINE PARTENAIRE - CPP (SIREN 823330329)
Indicator 2020 2018 2017
Revenue 452 453 € 4 600 871 € 1 963 498 €
Net income 114 929 € 37 392 € 33 841 €
EBITDA 158 801 € 227 363 € 172 440 €
Net margin 25.4% 0.8% 1.7%

Revenue and income statement

In 2020, CULTURE ET PATRIMOINE PARTENAIRE - CPP achieves revenue of 452 k€. Revenue is declining over the period 2017-2020 (CAGR: -38.7%). Significant drop of -90% vs 2018. After deducting consumption (286 €), gross margin stands at 452 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 159 k€, representing 35.1% of revenue. Positive scissor effect: EBITDA margin improves by +30.2 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 115 k€, i.e. 25.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

452 453 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

452 167 €

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

158 801 €

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

160 845 €

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

114 929 €

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

34.0%

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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 1047%. 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 5%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 12.8 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 24.0% 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

1047.441%

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

4.565%

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

24.041%

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

12.833

Asset age ratio (2020) ?
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

52.5%

Solvency indicators evolution
CULTURE ET PATRIMOINE PARTENAIRE - CPP

Sector positioning

Debt ratio
1047.44 2020
2017
2018
2020
Q1: 0.0
Med: 5.56
Q3: 57.97
Average

In 2020, the debt ratio of CULTURE ET PATRIMOINE PAR... (1047.44) 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
4.57% 2020
2017
2018
2020
Q1: 5.51%
Med: 38.11%
Q3: 73.12%
Average

In 2020, the financial autonomy of CULTURE ET PATRIMOINE PAR... (4.6%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
12.83 years 2020
2017
2018
2020
Q1: 0.0 years
Med: 0.0 years
Q3: 0.94 years
Average

In 2020, the repayment capacity of CULTURE ET PATRIMOINE PAR... (12.83) 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 181.50. 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 9.5x. 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

181.503

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

9.462

Liquidity indicators evolution
CULTURE ET PATRIMOINE PARTENAIRE - CPP

Sector positioning

Liquidity ratio
181.5 2020
2017
2018
2020
Q1: 139.95
Med: 286.59
Q3: 705.54
Average +7 pts over 3 years

In 2020, the liquidity ratio of CULTURE ET PATRIMOINE PAR... (181.50) 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.

Interest coverage
9.46x 2020
2017
2018
2020
Q1: 0.0x
Med: 0.0x
Q3: 0.11x
Excellent

In 2020, the interest coverage of CULTURE ET PATRIMOINE PAR... (9.5x) 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: 886 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 1341 days. Excellent situation: suppliers finance 455 days of the operating cycle (retail model). Overall, WCR represents 1090 days of revenue, i.e. 1.4 M€ to permanently finance. Over 2017-2020, WCR increased by +28%, requiring additional financing.

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

1 370 028 €

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

886 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

1341 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 in days of revenue (2020) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

1090 j

WCR and payment terms evolution
CULTURE ET PATRIMOINE PARTENAIRE - CPP

Positioning of CULTURE ET PATRIMOINE PARTENAIRE - CPP in its sector

Comparison with sector Conseil pour les affaires et autres conseils de gestion

Valuation estimate

Based on 53 transactions of similar company sales in 2020, the value of CULTURE ET PATRIMOINE PARTENAIRE - CPP is estimated at 522 835 € (range 281 983€ - 938 450€). With an EBITDA of 158 801€, the sector multiple of 4.6x is applied. The price/revenue ratio is 0.45x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2020
53 tx
281k€ 522k€ 938k€
522 835 € Range: 281 983€ - 938 450€
NAF 5 année 2020

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
158 801 € × 4.6x
Estimation 724 037 €
441 979€ - 1 169 060€
Revenue Multiple 30%
452 453 € × 0.45x
Estimation 205 237 €
90 837€ - 245 146€
Net Income Multiple 20%
114 929 € × 4.3x
Estimation 496 227 €
168 716€ - 1 401 885€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 53 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 (Conseil pour les affaires et autres conseils de gestion)

Compare CULTURE ET PATRIMOINE PARTENAIRE - CPP with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion

Frequently asked questions about CULTURE ET PATRIMOINE PARTENAIRE - CPP

What is the revenue of CULTURE ET PATRIMOINE PARTENAIRE - CPP ?

The revenue of CULTURE ET PATRIMOINE PARTENAIRE - CPP in 2020 is 452 k€.

Is CULTURE ET PATRIMOINE PARTENAIRE - CPP profitable?

Yes, CULTURE ET PATRIMOINE PARTENAIRE - CPP generated a net profit of 115 k€ in 2020.

Where is the headquarters of CULTURE ET PATRIMOINE PARTENAIRE - CPP ?

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

Where to find the tax return of CULTURE ET PATRIMOINE PARTENAIRE - CPP ?

The tax return of CULTURE ET PATRIMOINE PARTENAIRE - CPP 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 PARTENAIRE - CPP operate?

CULTURE ET PATRIMOINE PARTENAIRE - CPP operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.