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HOLDING CM 21 : revenue, balance sheet and financial ratios

HOLDING CM 21 is a French company founded 2 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in SAINT-GAUDENS (31800), this company of category PME shows in 2025 a revenue of 144 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-11

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

Financial history - HOLDING CM 21 (SIREN 953858107)
Indicator 2025
Revenue 144 000 €
Net income 353 €
EBITDA 3 560 €
Net margin 0.2%

Revenue and income statement

In 2025, HOLDING CM 21 achieves revenue of 144 k€. After deducting consumption (0 €), gross margin stands at 144 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 4 k€, representing 2.5% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 353 €, i.e. 0.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

144 000 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

144 000 €

EBITDA (2025) ?
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

3 560 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

3 559 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

353 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

2.5%

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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 436%. 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 15%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 65.6 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 1.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

435.729%

Financial autonomy (2025) ?
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

14.667%

Cash flow / Revenue (2025) ?
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

1.567%

Repayment capacity (2025) ?
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

65.624

Solvency indicators evolution
HOLDING CM 21

Sector positioning

Debt ratio
435.73 2025
2025
Q1: 0.0
Med: 4.31
Q3: 42.3
Average

In 2025, the debt ratio of HOLDING CM 21 (435.73) 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
14.67% 2025
2025
Q1: 8.59%
Med: 47.81%
Q3: 82.03%
Average

In 2025, the financial autonomy of HOLDING CM 21 (14.7%) 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
65.62 years 2025
2025
Q1: 0.0 years
Med: 0.0 years
Q3: 1.55 years
Watch

In 2025, the repayment capacity of HOLDING CM 21 (65.62) 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 147.66. 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 194.3x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2025) ?
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

147.655

Interest coverage (2025) ?
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

194.27

Liquidity indicators evolution
HOLDING CM 21

Sector positioning

Liquidity ratio
147.66 2025
2025
Q1: 151.91
Med: 351.17
Q3: 1235.31
Average

In 2025, the liquidity ratio of HOLDING CM 21 (147.66) 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
194.27x 2025
2025
Q1: -0.43x
Med: 0.0x
Q3: 0.63x
Excellent

In 2025, the interest coverage of HOLDING CM 21 (194.3x) 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: 150 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 27 days. The gap of 123 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 50 days of revenue, i.e. 20 k€ to permanently finance.

Operating WCR (2025) ?
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

19 970 €

Customer credit (2025) ?
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

150 j

Supplier credit (2025) ?
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

27 j

Inventory turnover (2025) ?
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 (2025) ?
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

50 j

WCR and payment terms evolution
HOLDING CM 21

Positioning of HOLDING CM 21 in its sector

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

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (35 transactions). This range of 11 963€ to 55 909€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
11k€ 21k€ 55k€
21 853 € Range: 11 963€ - 55 909€
NAF 5 année 2025
How is this estimate calculated?

This estimate is based on the analysis of 35 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 HOLDING CM 21 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 HOLDING CM 21

What is the revenue of HOLDING CM 21 ?

The revenue of HOLDING CM 21 in 2025 is 144 k€.

Is HOLDING CM 21 profitable?

Yes, HOLDING CM 21 generated a net profit of 353€ in 2025.

Where is the headquarters of HOLDING CM 21 ?

The headquarters of HOLDING CM 21 is located in SAINT-GAUDENS (31800), in the department Haute-Garonne.

Where to find the tax return of HOLDING CM 21 ?

The tax return of HOLDING CM 21 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 HOLDING CM 21 operate?

HOLDING CM 21 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.