PARTICIPATION CINEMATOGRAPHIQUE CINE PAR : revenue, balance sheet and financial ratios

PARTICIPATION CINEMATOGRAPHIQUE CINE PAR is a French company founded 126 years ago, specialized in the sector Fonds de placement et entités financières similaires. Based in PARIS (75007), this company of category ETI shows in 2024 a revenue of 299 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 - PARTICIPATION CINEMATOGRAPHIQUE CINE PAR (SIREN 301075594)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 298 578 € 422 582 € 314 666 € 280 990 € 157 994 € 124 851 € 162 733 € 103 554 € 160 860 €
Net income -566 037 € -381 574 € -522 061 € -468 081 € -636 668 € 1 994 416 € 1 536 881 € 1 376 087 € 2 275 495 €
EBITDA -354 139 € -167 573 € -315 025 € -268 067 € -504 813 € -521 036 € -944 928 € -1 175 541 € -402 858 €
Net margin -189.6% -90.3% -165.9% -166.6% -403.0% 1597.4% 944.4% 1328.9% 1414.6%

Revenue and income statement

In 2024, PARTICIPATION CINEMATOGRAPHIQUE CINE PAR achieves revenue of 299 k€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +8.0%. Significant drop of -29% vs 2023. After deducting consumption (0 €), gross margin stands at 299 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 -354 k€, representing -118.6% of revenue. Warning negative scissor effect: despite revenue change (-29%), EBITDA varies by -111%, reducing margin by 79.0 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -566 k€ (-189.6% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

298 578 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

298 578 €

EBITDA (2024) ?
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

-354 139 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-566 037 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-566 037 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-118.6%

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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 1%. 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 99%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.735%

Financial autonomy (2024) ?
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

99.141%

Cash flow / Revenue (2024) ?
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

-118.638%

Repayment capacity (2024) ?
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

-0.187

Asset age ratio (2024) ?
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

50.6%

Solvency indicators evolution
PARTICIPATION CINEMATOGRAPHIQUE CINE PAR

Sector positioning

Debt ratio
0.73 2024
2022
2023
2024
Q1: 0.01
Med: 13.69
Q3: 116.56
Good

In 2024, the debt ratio of PARTICIPATION CINEMATOGRA... (0.73) 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
99.14% 2024
2022
2023
2024
Q1: 13.95%
Med: 55.8%
Q3: 90.35%
Excellent

In 2024, the financial autonomy of PARTICIPATION CINEMATOGRA... (99.1%) 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
-0.19 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.15 years
Q3: 4.69 years
Excellent

In 2024, the repayment capacity of PARTICIPATION CINEMATOGRA... (-0.19) 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 13.95. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

13.953

Interest coverage (2024) ?
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
PARTICIPATION CINEMATOGRAPHIQUE CINE PAR

Sector positioning

Liquidity ratio
13.95 2024
2022
2023
2024
Q1: 132.35
Med: 897.73
Q3: 5412.13
Average

In 2024, the liquidity ratio of PARTICIPATION CINEMATOGRA... (13.95) 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
0.0x 2024
2022
2023
2024
Q1: -144.56x
Med: -8.16x
Q3: 0.0x
Excellent

In 2024, the interest coverage of PARTICIPATION CINEMATOGRA... (0.0x) 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: 71 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 36 days. The gap of 35 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 88 days of revenue, i.e. 73 k€ to permanently finance. Over 2016-2024, WCR increased by +132%, requiring additional financing.

Operating WCR (2024) ?
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

73 017 €

Customer credit (2024) ?
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

71 j

Supplier credit (2024) ?
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

36 j

Inventory turnover (2024) ?
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 (2024) ?
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

88 j

WCR and payment terms evolution
PARTICIPATION CINEMATOGRAPHIQUE CINE PAR

Positioning of PARTICIPATION CINEMATOGRAPHIQUE CINE PAR in its sector

Comparison with sector Fonds de placement et entités financières similaires

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (26 transactions). This range of 140 514€ to 265 904€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
140k€ 230k€ 265k€
230 910 € Range: 140 514€ - 265 904€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 26 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 (Fonds de placement et entités financières similaires)

Compare PARTICIPATION CINEMATOGRAPHIQUE CINE PAR with other companies in the same sector:

Voir toutes les statistiques du secteur Fonds de placement et entités financières similaires

Frequently asked questions about PARTICIPATION CINEMATOGRAPHIQUE CINE PAR

What is the revenue of PARTICIPATION CINEMATOGRAPHIQUE CINE PAR ?

The revenue of PARTICIPATION CINEMATOGRAPHIQUE CINE PAR in 2024 is 299 k€.

Is PARTICIPATION CINEMATOGRAPHIQUE CINE PAR profitable?

PARTICIPATION CINEMATOGRAPHIQUE CINE PAR recorded a net loss in 2024.

Where is the headquarters of PARTICIPATION CINEMATOGRAPHIQUE CINE PAR ?

The headquarters of PARTICIPATION CINEMATOGRAPHIQUE CINE PAR is located in PARIS (75007), in the department Paris.

Where to find the tax return of PARTICIPATION CINEMATOGRAPHIQUE CINE PAR ?

The tax return of PARTICIPATION CINEMATOGRAPHIQUE CINE PAR 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 PARTICIPATION CINEMATOGRAPHIQUE CINE PAR operate?

PARTICIPATION CINEMATOGRAPHIQUE CINE PAR operates in the sector Fonds de placement et entités financières similaires (NAF code 64.30Z). See the 'Sector positioning' section above to compare the company with its competitors.