L'IMMOBILIERE CEPAC : revenue, balance sheet and financial ratios

L'IMMOBILIERE CEPAC is a French company founded 49 years ago, specialized in the sector Administration d'immeubles et autres biens immobiliers. Based in MARSEILLE (13002), this company of category GE shows in 2022 a revenue of 762 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - L'IMMOBILIERE CEPAC (SIREN 309645786)
Indicator 2022 2021 2020 2019 2018 2017
Revenue 762 141 € 773 110 € 657 147 € 574 792 € 735 657 € 720 569 €
Net income -28 770 € -23 743 € 60 611 € 39 033 € 85 856 € 117 588 €
EBITDA -18 339 € -34 936 € 94 543 € 55 548 € 135 355 € 190 880 €
Net margin -3.8% -3.1% 9.2% 6.8% 11.7% 16.3%

Revenue and income statement

In 2022, L'IMMOBILIERE CEPAC achieves revenue of 762 k€. Revenue is growing positively over 6 years (CAGR: +1.1%). Slight decline of -1% vs 2021. After deducting consumption (0 €), gross margin stands at 762 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 -18 k€, representing -2.4% of revenue. Positive scissor effect: EBITDA margin improves by +2.1 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -29 k€ (-3.8% of revenue), which will impact equity.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

762 141 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

762 141 €

EBITDA (2022) ?
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

-18 339 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-22 233 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-28 770 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-2.4%

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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 0%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 70%. 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

0.058%

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

69.714%

Cash flow / Revenue (2022) ?
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

-2.103%

Repayment capacity (2022) ?
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

-0.062

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

44.2%

Solvency indicators evolution
L'IMMOBILIERE CEPAC

Sector positioning

Debt ratio
0.06 2022
2020
2021
2022
Q1: 0.0
Med: 10.43
Q3: 82.77
Good

In 2022, the debt ratio of L'IMMOBILIERE CEPAC (0.06) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
69.71% 2022
2020
2021
2022
Q1: 3.51%
Med: 15.69%
Q3: 48.58%
Excellent

In 2022, the financial autonomy of L'IMMOBILIERE CEPAC (69.7%) 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
-0.06 years 2022
2020
2021
2022
Q1: 0.0 years
Med: 0.19 years
Q3: 3.57 years
Excellent

In 2022, the repayment capacity of L'IMMOBILIERE CEPAC (-0.06) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 314.65. 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

314.652

Interest coverage (2022) ?
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

0.0

Liquidity indicators evolution
L'IMMOBILIERE CEPAC

Sector positioning

Liquidity ratio
314.65 2022
2020
2021
2022
Q1: 100.21
Med: 118.19
Q3: 365.94
Good

In 2022, the liquidity ratio of L'IMMOBILIERE CEPAC (314.65) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
0.0x 2022
2020
2021
2022
Q1: 0.0x
Med: 0.0x
Q3: 3.86x
Average

In 2022, the interest coverage of L'IMMOBILIERE CEPAC (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 70 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 132 days. Excellent situation: suppliers finance 62 days of the operating cycle (retail model). WCR is negative (-151 days): operations structurally generate cash. Notable WCR improvement over the period (-23%), freeing up cash.

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

-319 314 €

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

70 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

132 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 in days of revenue (2022) ?
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

-151 j

WCR and payment terms evolution
L'IMMOBILIERE CEPAC

Positioning of L'IMMOBILIERE CEPAC in its sector

Comparison with sector Administration d'immeubles et autres biens immobiliers

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (23 transactions). This range of 120 408€ to 344 935€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2022
Indicative
120k€ 147k€ 344k€
147 554 € Range: 120 408€ - 344 935€
NAF 5 année 2022

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 23 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 (Administration d'immeubles et autres biens immobiliers)

Compare L'IMMOBILIERE CEPAC with other companies in the same sector:

Voir toutes les statistiques du secteur Administration d'immeubles et autres biens immobiliers

Frequently asked questions about L'IMMOBILIERE CEPAC

What is the revenue of L'IMMOBILIERE CEPAC ?

The revenue of L'IMMOBILIERE CEPAC in 2022 is 762 k€.

Is L'IMMOBILIERE CEPAC profitable?

L'IMMOBILIERE CEPAC recorded a net loss in 2022.

Where is the headquarters of L'IMMOBILIERE CEPAC ?

The headquarters of L'IMMOBILIERE CEPAC is located in MARSEILLE (13002), in the department Bouches-du-Rhone.

Where to find the tax return of L'IMMOBILIERE CEPAC ?

The tax return of L'IMMOBILIERE CEPAC 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 L'IMMOBILIERE CEPAC operate?

L'IMMOBILIERE CEPAC operates in the sector Administration d'immeubles et autres biens immobiliers (NAF code 68.32A). See the 'Sector positioning' section above to compare the company with its competitors.