{"id":449,"date":"2017-06-06T00:00:00","date_gmt":"2017-06-06T00:00:00","guid":{"rendered":"https:\/\/www.lesclesdelabanque.com\/entreprise\/2017\/06\/06\/la-capacite-dautofinancement-caf\/"},"modified":"2025-12-18T16:45:29","modified_gmt":"2025-12-18T14:45:29","slug":"la-capacite-dautofinancement-caf","status":"publish","type":"post","link":"https:\/\/www.lesclesdelabanque.com\/entreprise\/la-capacite-dautofinancement-caf\/","title":{"rendered":"La capacit\u00e9 d'autofinancement (CAF)"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>La capacit\u00e9 d'autofinancement d'une entreprise correspond \u00e0 sa capacit\u00e9 \u00e0 se financer elle-m\u00eame, gr\u00e2ce au r\u00e9sultat b\u00e9n\u00e9ficiaire de son activit\u00e9.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La Capacit\u00e9 d'Autofinancement ou CAF mesure l'ensemble des ressources cr\u00e9\u00e9s par votre entreprise dans la cadre de son activit\u00e9.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cette mesure est utilis\u00e9e pour d\u00e9terminer les sommes que votre entreprise peut utiliser :<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>pour investir dans son d\u00e9veloppement,<\/li><li>pour rembourser la mensualit\u00e9 d'un pr\u00eat,<\/li><li>pour verser des dividendes aux actionnaires.<br><\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cette capacit\u00e9 d'autofinancement peut permettre, par exemple, d'autofinancer certains investissements, de rembourser les emprunts, de contribuer \u00e0 d\u00e9velopper l'entreprise et de verser des dividendes aux actionnaires. Elle int\u00e8gre le <a href=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/resultat-exercice\/\" target=\"_blank\" rel=\"noreferrer noopener\">r\u00e9sultat net de l'exercice <\/a>plus les charges comptables qui n'entra\u00eenent pas un d\u00e9caissement de fonds.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Le calcul simplifi\u00e9 qui permet de d\u00e9terminer la capacit\u00e9 d'autofinancement d'une entreprise est le suivant :<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Capacit\u00e9 d'Autofinancement = R\u00e9sultat net + Amortissements + Provisions.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C'est un \u00e9l\u00e9ment comptable que votre charg\u00e9 d'affaires professionnels \u00e9tudiera avant de d\u00e9cider de l'octroi d'un pr\u00eat.<\/p>\n\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<div class=\"titleWithShadowText\">\n    <div class=\"titleWithShadowText__inner\">\n                <div class=\"titleWithShadowText__wrapper\">\n            <svg class=\"titleWithShadowText__wave titleWithShadowText__wave--verticalLeft\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"239.12 0 188.4 666.65\"> <defs><clipPath id=\"a\"><path clip-rule=\"evenodd\" d=\"M500 0v500H0V0h500z\" \/><\/clipPath><\/defs><g clip-path=\"url(#a)\" transform=\"scale(1.3333)\"><path d=\"M319.23 500h0-139.882 0V0h1.468c0 79.482 64.304 108.12 73.914 180.986h0c9.61 72.865 2.476 64.708 11.96 136.62h0c9.485 71.911 31.518 80.281 44.568 116.901h0c8.7 24.413 11.357 46.244 7.972 65.493z\" fill-rule=\"evenodd\" \/><\/g><\/svg><svg class=\"titleWithShadowText__wave titleWithShadowText__wave--verticalRight\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 289 1024\"><path d=\"M2.514 1024h286.478V0h-3.006c0 162.779-131.695 221.43-151.376 370.659-19.681 149.228-5.071 132.522-24.494 279.798C90.691 797.731 45.567 814.872 18.841 889.87 1.023 939.868-4.418 984.578 2.514 1024z\" \/><\/svg><div class=\"titleWithShadowText__textWrapper\">\n                <h2 class=\"titleWithShadowText__title\">\n                    Voir aussi                                    <\/h2>\n                                <span role=\"presentation\" class=\"titleWithShadowText__shadow\">Voir aussi<\/span>\n                                                            <\/div>\n        <\/div>\n            <\/div>\n<div role=\"presentation\" class=\"titleWithShadowText__wave titleWithShadowText__wave--ie\"><\/div><svg class=\"titleWithShadowText__wave titleWithShadowText__wave--horizontal\" viewbox=\"0 0 35171 2240\"><use xlink:href=\"#wave\" href=\"#wave\"><\/use><\/svg><\/div>\n        \n\n<div class=\"carousel\" data-wp-interactive=\"fbf\/carousel\" data-wp-context=\"{&quot;perView&quot;:4,&quot;perViewTablet&quot;:2,&quot;perViewMobile&quot;:1,&quot;scroll&quot;:1,&quot;loop&quot;:true}\" data-wp-init=\"callbacks.init\"><div class=\"carousel__cards cards\" data-carousel-track><div class=\"carousel__item\"><article class=\"card card--white\" data-block=\"carousel\">\n    <header class=\"card__head\">\n        <div class=\"postActions\"\n     data-wp-interactive=\"cdb\/post-actions\"\n     data-wp-context=\"{&quot;id&quot;:320,&quot;url&quot;:&quot;https:\/\/www.lesclesdelabanque.com\/entreprise\/fonds-de-roulement-calcul\/&quot;,&quot;title&quot;:&quot;Comment calculer le Besoin en Fonds de Roulement (BFR) pour g\u00e9rer ma tr\u00e9sorerie ?&quot;,&quot;thumbnail&quot;:&quot;https:\/\/www.lesclesdelabanque.com\/uploads\/2021\/04\/calcul-bfr-2-_BD-150x150.jpg&quot;,&quot;likes&quot;:13}\"\n     data-wp-init=\"callbacks.init\">\n    <button class=\"postActions__button\" aria-expanded=\"false\" title=\"Voir les actions\" data-wp-on--click=\"actions.toggleMenu\">\n        <svg class=\"postActions__iconMenu\" role=\"presentation\" width=\"26\" height=\"26\">\n            <use href=\"#containsMore\" \/>\n        <\/svg>\n        <span class=\"a11y-hidden\">Voir les actions<\/span>\n    <\/button>\n    <div class=\"postActions__actionsMenu\"\n         data-id=\"320\"\n         data-url=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/fonds-de-roulement-calcul\/\"\n         data-title=\"Comment calculer le Besoin en Fonds de Roulement (BFR) pour g\u00e9rer ma tr\u00e9sorerie ?\">\n        <ul class=\"postActions__list\">\n                        <li>\n                                <button role=\"checkbox\" aria-checked=\"false\"\n                        title=\"Aimer cet article\"\n                        class=\"postActions__action postActions__action--like\"\n                        data-wp-on--click=\"actions.like\">\n                    <span class=\"a11y-hidden\">Aimer cet article<\/span>\n                    <svg role=\"presentation\" class=\"postActions__icon postActions__icon--inactive\">\n                        <use href=\"#like\" \/>\n                    <\/svg>\n                    <svg role=\"presentation\" class=\"postActions__icon postActions__icon--active\">\n                        <use href=\"#like--full\" \/>\n                    <\/svg>\n                <\/button>\n            <\/li>\n                                    <li>\n                <button role=\"checkbox\" aria-checked=\"false\"\n                        title=\"Enregistrer cet article\"\n                        class=\"postActions__action postActions__action--bookmark\"\n                        data-wp-on--click=\"actions.bookmark\">\n                    <span class=\"a11y-hidden\">Enregistrer cet article<\/span>\n                    <svg role=\"presentation\" class=\"postActions__icon postActions__icon--inactive\" width=\"12\">\n                        <use href=\"#bookmark\" \/>\n                    <\/svg>\n                    <svg role=\"presentation\" class=\"postActions__icon postActions__icon--active\" width=\"12\">\n                        <use href=\"#bookmark--full\" \/>\n                    <\/svg>\n                <\/button>\n            <\/li>\n                                    <li>\n                <button type=\"button\"\n                        title=\"Partager cet article\"\n                        class=\"postActions__action sharePost\"\n                        aria-haspopup=\"dialog\"\n                        data-wp-on--click=\"actions.share\">\n                    <span class=\"a11y-hidden\">Partager cet article<\/span>\n                    <svg role=\"presentation\" class=\"postActions__icon\" width=\"12\">\n                        <use href=\"#share\" \/>\n                    <\/svg>\n                <\/button>\n            <\/li>\n                    <\/ul>\n    <\/div>\n<\/div>\n                        <p class=\"card__time\">4 Min<\/p>\n            <\/header>\n    <a class=\"card__link\" href=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/fonds-de-roulement-calcul\/\">\n                <picture>\n                        <source media=\"(min-width: 990px)\" srcset=\"https:\/\/www.lesclesdelabanque.com\/uploads\/2021\/04\/calcul-bfr-2-_BD-290x400.jpg\">\n                        <source media=\"(min-width: 500px)\" srcset=\"https:\/\/www.lesclesdelabanque.com\/uploads\/2021\/04\/calcul-bfr-2-_BD-928x270.jpg\">\n                        <source media=\"(min-width: 0px)\" srcset=\"https:\/\/www.lesclesdelabanque.com\/uploads\/2021\/04\/calcul-bfr-2-_BD-382x270.jpg\">\n                        <img decoding=\"async\" src=\"https:\/\/www.lesclesdelabanque.com\/uploads\/2021\/04\/calcul-bfr-2-_BD.jpg\" alt=\"\" class=\"card__backgroundImg\" loading=\"lazy\" \/>\n        <\/picture>\n                <div class=\"card__content\">\n            <div class=\"card__metas\">\n                <div class=\"card__submetas\">\n                                        <p class=\"card__category\">Les ratios comptables<\/p>\n                                    <\/div>\n            <\/div>\n            <div class=\"card__mainInformation\">\n                <h3 class=\"card__title\">\n                    <span class=\"card__title_span\">Comment calculer le Besoin en Fonds de Roulement (BFR) pour g\u00e9rer ma tr\u00e9sorerie ?<\/span>\n                <\/h3>\n                            <\/div>\n        <\/div>\n    <\/a>\n<\/article>\n        <\/div><div class=\"carousel__item\"><article class=\"card card--white\" data-block=\"carousel\">\n    <header class=\"card__head\">\n        <div class=\"postActions\"\n     data-wp-interactive=\"cdb\/post-actions\"\n     data-wp-context=\"{&quot;id&quot;:442,&quot;url&quot;:&quot;https:\/\/www.lesclesdelabanque.com\/entreprise\/ratio-endettement\/&quot;,&quot;title&quot;:&quot;Qu\\u0027est-ce que le ratio d\\u0027endettement et comment le ma\u00eetriser ?&quot;,&quot;thumbnail&quot;:&quot;https:\/\/www.lesclesdelabanque.com\/uploads\/2026\/01\/ratio-endettement-150x150.jpg&quot;,&quot;likes&quot;:4}\"\n     data-wp-init=\"callbacks.init\">\n    <button class=\"postActions__button\" aria-expanded=\"false\" title=\"Voir les actions\" data-wp-on--click=\"actions.toggleMenu\">\n        <svg class=\"postActions__iconMenu\" role=\"presentation\" width=\"26\" height=\"26\">\n            <use href=\"#containsMore\" \/>\n        <\/svg>\n        <span class=\"a11y-hidden\">Voir les actions<\/span>\n    <\/button>\n    <div class=\"postActions__actionsMenu\"\n         data-id=\"442\"\n         data-url=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/ratio-endettement\/\"\n         data-title=\"Qu&#039;est-ce que le ratio d&#039;endettement et comment le ma\u00eetriser ?\">\n        <ul class=\"postActions__list\">\n                        <li>\n                                <button role=\"checkbox\" aria-checked=\"false\"\n                        title=\"Aimer cet article\"\n                        class=\"postActions__action postActions__action--like\"\n                        data-wp-on--click=\"actions.like\">\n                    <span class=\"a11y-hidden\">Aimer cet article<\/span>\n                    <svg role=\"presentation\" class=\"postActions__icon postActions__icon--inactive\">\n                        <use href=\"#like\" \/>\n                    <\/svg>\n                    <svg role=\"presentation\" class=\"postActions__icon postActions__icon--active\">\n                        <use href=\"#like--full\" \/>\n                    <\/svg>\n                <\/button>\n            <\/li>\n                                    <li>\n                <button role=\"checkbox\" aria-checked=\"false\"\n                        title=\"Enregistrer cet article\"\n                        class=\"postActions__action postActions__action--bookmark\"\n                        data-wp-on--click=\"actions.bookmark\">\n                    <span class=\"a11y-hidden\">Enregistrer cet article<\/span>\n                    <svg role=\"presentation\" class=\"postActions__icon postActions__icon--inactive\" width=\"12\">\n                        <use href=\"#bookmark\" \/>\n                    <\/svg>\n                    <svg role=\"presentation\" class=\"postActions__icon postActions__icon--active\" width=\"12\">\n                        <use href=\"#bookmark--full\" \/>\n                    <\/svg>\n                <\/button>\n            <\/li>\n                                    <li>\n                <button type=\"button\"\n                        title=\"Partager cet article\"\n                        class=\"postActions__action sharePost\"\n                        aria-haspopup=\"dialog\"\n                        data-wp-on--click=\"actions.share\">\n                    <span class=\"a11y-hidden\">Partager cet article<\/span>\n                    <svg role=\"presentation\" class=\"postActions__icon\" width=\"12\">\n                        <use href=\"#share\" \/>\n                    <\/svg>\n                <\/button>\n            <\/li>\n                    <\/ul>\n    <\/div>\n<\/div>\n                        <p class=\"card__time\">5 Min<\/p>\n            <\/header>\n    <a class=\"card__link\" href=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/ratio-endettement\/\">\n                <picture>\n                        <source media=\"(min-width: 990px)\" srcset=\"https:\/\/www.lesclesdelabanque.com\/uploads\/2026\/01\/ratio-endettement-290x400.jpg\">\n                        <source media=\"(min-width: 500px)\" srcset=\"https:\/\/www.lesclesdelabanque.com\/uploads\/2026\/01\/ratio-endettement-928x270.jpg\">\n                        <source media=\"(min-width: 0px)\" srcset=\"https:\/\/www.lesclesdelabanque.com\/uploads\/2026\/01\/ratio-endettement-382x270.jpg\">\n                        <img decoding=\"async\" src=\"https:\/\/www.lesclesdelabanque.com\/uploads\/2026\/01\/ratio-endettement.jpg\" alt=\"\" class=\"card__backgroundImg\" loading=\"lazy\" \/>\n        <\/picture>\n                <div class=\"card__content\">\n            <div class=\"card__metas\">\n                <div class=\"card__submetas\">\n                                        <p class=\"card__category\">Les ratios comptables<\/p>\n                                    <\/div>\n            <\/div>\n            <div class=\"card__mainInformation\">\n                <h3 class=\"card__title\">\n                    <span class=\"card__title_span\">Qu&#039;est-ce que le ratio d&#039;endettement et comment le ma\u00eetriser ?<\/span>\n                <\/h3>\n                            <\/div>\n        <\/div>\n    <\/a>\n<\/article>\n        <\/div><div class=\"carousel__item\"><article class=\"card card--white\" data-block=\"carousel\">\n    <header class=\"card__head\">\n        <div class=\"postActions\"\n     data-wp-interactive=\"cdb\/post-actions\"\n     data-wp-context=\"{&quot;id&quot;:14118,&quot;url&quot;:&quot;https:\/\/www.lesclesdelabanque.com\/entreprise\/besoin-fonds-roulement\/&quot;,&quot;title&quot;:&quot;Fonds de roulement (FR) et Besoin en fonds de roulement (BFR) : deux outils essentiels pour piloter ma tr\u00e9sorerie&quot;,&quot;thumbnail&quot;:&quot;https:\/\/www.lesclesdelabanque.com\/uploads\/2025\/11\/Fonds-roulement-BFR-150x150.jpg&quot;,&quot;likes&quot;:2}\"\n     data-wp-init=\"callbacks.init\">\n    <button class=\"postActions__button\" aria-expanded=\"false\" title=\"Voir les actions\" data-wp-on--click=\"actions.toggleMenu\">\n        <svg class=\"postActions__iconMenu\" role=\"presentation\" width=\"26\" height=\"26\">\n            <use href=\"#containsMore\" \/>\n        <\/svg>\n        <span class=\"a11y-hidden\">Voir les actions<\/span>\n    <\/button>\n    <div class=\"postActions__actionsMenu\"\n         data-id=\"14118\"\n         data-url=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/besoin-fonds-roulement\/\"\n         data-title=\"Fonds de roulement (FR) et Besoin en fonds de roulement (BFR) : deux outils essentiels pour piloter ma tr\u00e9sorerie\">\n        <ul class=\"postActions__list\">\n                        <li>\n                                <button role=\"checkbox\" aria-checked=\"false\"\n                        title=\"Aimer cet article\"\n                        class=\"postActions__action postActions__action--like\"\n                        data-wp-on--click=\"actions.like\">\n                    <span class=\"a11y-hidden\">Aimer cet article<\/span>\n                    <svg role=\"presentation\" class=\"postActions__icon postActions__icon--inactive\">\n                        <use href=\"#like\" \/>\n                    <\/svg>\n                    <svg role=\"presentation\" class=\"postActions__icon postActions__icon--active\">\n                        <use href=\"#like--full\" \/>\n                    <\/svg>\n                <\/button>\n            <\/li>\n                                    <li>\n                <button role=\"checkbox\" aria-checked=\"false\"\n                        title=\"Enregistrer cet article\"\n                        class=\"postActions__action postActions__action--bookmark\"\n                        data-wp-on--click=\"actions.bookmark\">\n                    <span class=\"a11y-hidden\">Enregistrer cet article<\/span>\n                    <svg role=\"presentation\" class=\"postActions__icon postActions__icon--inactive\" width=\"12\">\n                        <use href=\"#bookmark\" \/>\n                    <\/svg>\n                    <svg role=\"presentation\" class=\"postActions__icon postActions__icon--active\" width=\"12\">\n                        <use href=\"#bookmark--full\" \/>\n                    <\/svg>\n                <\/button>\n            <\/li>\n                                    <li>\n                <button type=\"button\"\n                        title=\"Partager cet article\"\n                        class=\"postActions__action sharePost\"\n                        aria-haspopup=\"dialog\"\n                        data-wp-on--click=\"actions.share\">\n                    <span class=\"a11y-hidden\">Partager cet article<\/span>\n                    <svg role=\"presentation\" class=\"postActions__icon\" width=\"12\">\n                        <use href=\"#share\" \/>\n                    <\/svg>\n                <\/button>\n            <\/li>\n                    <\/ul>\n    <\/div>\n<\/div>\n                        <p class=\"card__time\">3 Min<\/p>\n            <\/header>\n    <a class=\"card__link\" href=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/besoin-fonds-roulement\/\">\n                <picture>\n                        <source media=\"(min-width: 990px)\" srcset=\"https:\/\/www.lesclesdelabanque.com\/uploads\/2025\/11\/Fonds-roulement-BFR-290x400.jpg\">\n                        <source media=\"(min-width: 500px)\" srcset=\"https:\/\/www.lesclesdelabanque.com\/uploads\/2025\/11\/Fonds-roulement-BFR-928x270.jpg\">\n                        <source media=\"(min-width: 0px)\" srcset=\"https:\/\/www.lesclesdelabanque.com\/uploads\/2025\/11\/Fonds-roulement-BFR-382x270.jpg\">\n                        <img decoding=\"async\" src=\"https:\/\/www.lesclesdelabanque.com\/uploads\/2025\/11\/Fonds-roulement-BFR.jpg\" alt=\"\" class=\"card__backgroundImg\" loading=\"lazy\" \/>\n        <\/picture>\n                <div class=\"card__content\">\n            <div class=\"card__metas\">\n                <div class=\"card__submetas\">\n                                        <p class=\"card__category\">Les ratios comptables<\/p>\n                                    <\/div>\n            <\/div>\n            <div class=\"card__mainInformation\">\n                <h3 class=\"card__title\">\n                    <span class=\"card__title_span\">Fonds de roulement (FR) et Besoin en fonds de roulement (BFR) : deux outils essentiels pour piloter ma tr\u00e9sorerie<\/span>\n                <\/h3>\n                            <\/div>\n        <\/div>\n    <\/a>\n<\/article>\n        <\/div><div class=\"carousel__item\"><article class=\"card card--white\" data-block=\"carousel\">\n    <header class=\"card__head\">\n        <div class=\"postActions\"\n     data-wp-interactive=\"cdb\/post-actions\"\n     data-wp-context=\"{&quot;id&quot;:439,&quot;url&quot;:&quot;https:\/\/www.lesclesdelabanque.com\/entreprise\/ratio-liquidite\/&quot;,&quot;title&quot;:&quot;Le ratio de liquidit\u00e9 : un indicateur cl\u00e9 pour la sant\u00e9 financi\u00e8re de votre entreprise&quot;,&quot;thumbnail&quot;:&quot;https:\/\/www.lesclesdelabanque.com\/uploads\/2025\/09\/ratio-de-liquidite-150x150.jpg&quot;,&quot;likes&quot;:9}\"\n     data-wp-init=\"callbacks.init\">\n    <button class=\"postActions__button\" aria-expanded=\"false\" title=\"Voir les actions\" data-wp-on--click=\"actions.toggleMenu\">\n        <svg class=\"postActions__iconMenu\" role=\"presentation\" width=\"26\" height=\"26\">\n            <use href=\"#containsMore\" \/>\n        <\/svg>\n        <span class=\"a11y-hidden\">Voir les actions<\/span>\n    <\/button>\n    <div class=\"postActions__actionsMenu\"\n         data-id=\"439\"\n         data-url=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/ratio-liquidite\/\"\n         data-title=\"Le ratio de liquidit\u00e9 : un indicateur cl\u00e9 pour la sant\u00e9 financi\u00e8re de votre entreprise\">\n        <ul class=\"postActions__list\">\n                        <li>\n                                <button role=\"checkbox\" aria-checked=\"false\"\n                        title=\"Aimer cet article\"\n                        class=\"postActions__action postActions__action--like\"\n                        data-wp-on--click=\"actions.like\">\n                    <span class=\"a11y-hidden\">Aimer cet article<\/span>\n                    <svg role=\"presentation\" class=\"postActions__icon postActions__icon--inactive\">\n                        <use href=\"#like\" \/>\n                    <\/svg>\n                    <svg role=\"presentation\" class=\"postActions__icon postActions__icon--active\">\n                        <use href=\"#like--full\" \/>\n                    <\/svg>\n                <\/button>\n            <\/li>\n                                    <li>\n                <button role=\"checkbox\" aria-checked=\"false\"\n                        title=\"Enregistrer cet article\"\n                        class=\"postActions__action postActions__action--bookmark\"\n                        data-wp-on--click=\"actions.bookmark\">\n                    <span class=\"a11y-hidden\">Enregistrer cet article<\/span>\n                    <svg role=\"presentation\" class=\"postActions__icon postActions__icon--inactive\" width=\"12\">\n                        <use href=\"#bookmark\" \/>\n                    <\/svg>\n                    <svg role=\"presentation\" class=\"postActions__icon postActions__icon--active\" width=\"12\">\n                        <use href=\"#bookmark--full\" \/>\n                    <\/svg>\n                <\/button>\n            <\/li>\n                                    <li>\n                <button type=\"button\"\n                        title=\"Partager cet article\"\n                        class=\"postActions__action sharePost\"\n                        aria-haspopup=\"dialog\"\n                        data-wp-on--click=\"actions.share\">\n                    <span class=\"a11y-hidden\">Partager cet article<\/span>\n                    <svg role=\"presentation\" class=\"postActions__icon\" width=\"12\">\n                        <use href=\"#share\" \/>\n                    <\/svg>\n                <\/button>\n            <\/li>\n                    <\/ul>\n    <\/div>\n<\/div>\n                        <p class=\"card__time\">4 Min<\/p>\n            <\/header>\n    <a class=\"card__link\" href=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/ratio-liquidite\/\">\n                <picture>\n                        <source media=\"(min-width: 990px)\" srcset=\"https:\/\/www.lesclesdelabanque.com\/uploads\/2025\/09\/ratio-de-liquidite-290x400.jpg\">\n                        <source media=\"(min-width: 500px)\" srcset=\"https:\/\/www.lesclesdelabanque.com\/uploads\/2025\/09\/ratio-de-liquidite-928x270.jpg\">\n                        <source media=\"(min-width: 0px)\" srcset=\"https:\/\/www.lesclesdelabanque.com\/uploads\/2025\/09\/ratio-de-liquidite-382x270.jpg\">\n                        <img decoding=\"async\" src=\"https:\/\/www.lesclesdelabanque.com\/uploads\/2025\/09\/ratio-de-liquidite.jpg\" alt=\"\" class=\"card__backgroundImg\" loading=\"lazy\" \/>\n        <\/picture>\n                <div class=\"card__content\">\n            <div class=\"card__metas\">\n                <div class=\"card__submetas\">\n                                        <p class=\"card__category\">Les ratios comptables<\/p>\n                                    <\/div>\n            <\/div>\n            <div class=\"card__mainInformation\">\n                <h3 class=\"card__title\">\n                    <span class=\"card__title_span\">Le ratio de liquidit\u00e9 : un indicateur cl\u00e9 pour la sant\u00e9 financi\u00e8re de votre entreprise<\/span>\n                <\/h3>\n                            <\/div>\n        <\/div>\n    <\/a>\n<\/article>\n        <\/div><\/div><div class=\"navigation\"><button type=\"button\" class=\"navigation__btn navigation__btn--previous\" data-wp-on--click=\"actions.previous\" data-wp-bind--hidden=\"context.hidden\" data-wp-bind--disabled=\"context.prevDisabled\"><span class=\"a11y-hidden\">Voir plus sur la gauche<\/span><svg class=\"navigation__arrow navigation__arrow--previous\" role=\"presentation\"><use href=\"#arrow\" xlink:href=\"#arrow\" \/><\/svg><\/button><button type=\"button\" class=\"navigation__btn navigation__btn--next\" data-wp-on--click=\"actions.next\" data-wp-bind--hidden=\"context.hidden\" data-wp-bind--disabled=\"context.nextDisabled\"><span class=\"a11y-hidden\">Voir plus sur la droite<\/span><svg class=\"navigation__arrow navigation__arrow--next\" role=\"presentation\"><use href=\"#arrow\" xlink:href=\"#arrow\" \/><\/svg><\/button><\/div><\/div>\n\n","protected":false},"excerpt":{"rendered":"<p>La capacit\u00e9 d'autofinancement d'une entreprise correspond \u00e0 sa capacit\u00e9 \u00e0 se financer elle-m\u00eame, gr\u00e2ce au r\u00e9sultat b\u00e9n\u00e9ficiaire de son activit\u00e9. La Capacit\u00e9 d'Autofinancement ou CAF mesure l'ensemble des ressources cr\u00e9\u00e9s par votre entreprise dans la cadre de son activit\u00e9. Cette mesure est utilis\u00e9e pour d\u00e9terminer les sommes que votre entreprise peut utiliser : pour investir [&hellip;]<\/p>\n","protected":false},"author":13,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"likes":0,"views":3159,"viewed_at":"1778490856","newsletter":"0","_yoast_wpseo_primary_category":156,"footnotes":""},"categories":[79,136,130,156],"tags":[],"class_list":["post-449","post","type-post","status-publish","format-standard","hentry","category-comptabilite-fiscalite","category-lanalyse-comptable","category-la-comptabilite","category-les-ratios-comptables"],"yoast_head":"<title>La capacit\u00e9 d&#039;autofinancement (CAF) - Les ratios comptables - Les cl\u00e9s de la banque - Entreprise<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/la-capacite-dautofinancement-caf\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La capacit\u00e9 d&#039;autofinancement (CAF) - Les ratios comptables - Les cl\u00e9s de la banque - Entreprise\" \/>\n<meta property=\"og:description\" content=\"La capacit\u00e9 d&#039;autofinancement d&#039;une entreprise correspond \u00e0 sa capacit\u00e9 \u00e0 se financer elle-m\u00eame, gr\u00e2ce au r\u00e9sultat b\u00e9n\u00e9ficiaire de son activit\u00e9. La Capacit\u00e9 d&#039;Autofinancement ou CAF mesure l&#039;ensemble des ressources cr\u00e9\u00e9s par votre entreprise dans la cadre de son activit\u00e9. Cette mesure est utilis\u00e9e pour d\u00e9terminer les sommes que votre entreprise peut utiliser : pour investir [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/la-capacite-dautofinancement-caf\/\" \/>\n<meta property=\"og:site_name\" content=\"Les cl\u00e9s de la banque - Entreprise\" \/>\n<meta property=\"article:published_time\" content=\"2017-06-06T00:00:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-12-18T14:45:29+00:00\" \/>\n<meta name=\"author\" content=\"stavares\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"stavares\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.lesclesdelabanque.com\\\/entreprise\\\/la-capacite-dautofinancement-caf\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.lesclesdelabanque.com\\\/entreprise\\\/la-capacite-dautofinancement-caf\\\/\"},\"author\":{\"name\":\"stavares\",\"@id\":\"https:\\\/\\\/www.lesclesdelabanque.com\\\/entreprise\\\/#\\\/schema\\\/person\\\/e487a34cd7d9e3d5deccf435a6c97ff7\"},\"headline\":\"La capacit\u00e9 d'autofinancement (CAF)\",\"datePublished\":\"2017-06-06T00:00:00+00:00\",\"dateModified\":\"2025-12-18T14:45:29+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.lesclesdelabanque.com\\\/entreprise\\\/la-capacite-dautofinancement-caf\\\/\"},\"wordCount\":190,\"publisher\":{\"@id\":\"https:\\\/\\\/www.lesclesdelabanque.com\\\/entreprise\\\/#organization\"},\"articleSection\":[\"Comptabilit\u00e9 fiscalit\u00e9\",\"L'analyse comptable\",\"La comptabilit\u00e9\",\"Les ratios comptables\"],\"inLanguage\":\"fr-FR\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.lesclesdelabanque.com\\\/entreprise\\\/la-capacite-dautofinancement-caf\\\/\",\"url\":\"https:\\\/\\\/www.lesclesdelabanque.com\\\/entreprise\\\/la-capacite-dautofinancement-caf\\\/\",\"name\":\"La capacit\u00e9 d'autofinancement (CAF) - Les ratios comptables - Les cl\u00e9s de la banque - Entreprise\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.lesclesdelabanque.com\\\/entreprise\\\/#website\"},\"datePublished\":\"2017-06-06T00:00:00+00:00\",\"dateModified\":\"2025-12-18T14:45:29+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.lesclesdelabanque.com\\\/entreprise\\\/la-capacite-dautofinancement-caf\\\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.lesclesdelabanque.com\\\/entreprise\\\/la-capacite-dautofinancement-caf\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.lesclesdelabanque.com\\\/entreprise\\\/la-capacite-dautofinancement-caf\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.lesclesdelabanque.com\\\/entreprise\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"La capacit\u00e9 d'autofinancement (CAF)\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.lesclesdelabanque.com\\\/entreprise\\\/#website\",\"url\":\"https:\\\/\\\/www.lesclesdelabanque.com\\\/entreprise\\\/\",\"name\":\"Les cl\u00e9s de la banque - Entreprise\",\"description\":\"Les cl\u00e9s de la banque - Entreprise\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.lesclesdelabanque.com\\\/entreprise\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.lesclesdelabanque.com\\\/entreprise\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.lesclesdelabanque.com\\\/entreprise\\\/#organization\",\"name\":\"Les cl\u00e9s de la banque - Entreprise\",\"url\":\"https:\\\/\\\/www.lesclesdelabanque.com\\\/entreprise\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/www.lesclesdelabanque.com\\\/entreprise\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.lesclesdelabanque.com\\\/uploads\\\/2021\\\/09\\\/cropped-logo_CDB_PP2-1.png\",\"contentUrl\":\"https:\\\/\\\/www.lesclesdelabanque.com\\\/uploads\\\/2021\\\/09\\\/cropped-logo_CDB_PP2-1.png\",\"width\":150,\"height\":100,\"caption\":\"Les cl\u00e9s de la banque - Entreprise\"},\"image\":{\"@id\":\"https:\\\/\\\/www.lesclesdelabanque.com\\\/entreprise\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.lesclesdelabanque.com\\\/entreprise\\\/#\\\/schema\\\/person\\\/e487a34cd7d9e3d5deccf435a6c97ff7\",\"name\":\"stavares\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/5cc28294dbf9a99b35b14eb8950904e35476ed5aa434f96f8bcc8ccff59bab58?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/5cc28294dbf9a99b35b14eb8950904e35476ed5aa434f96f8bcc8ccff59bab58?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/5cc28294dbf9a99b35b14eb8950904e35476ed5aa434f96f8bcc8ccff59bab58?s=96&d=mm&r=g\",\"caption\":\"stavares\"}}]}<\/script>","yoast_head_json":{"title":"La capacit\u00e9 d'autofinancement (CAF) - Les ratios comptables - Les cl\u00e9s de la banque - Entreprise","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.lesclesdelabanque.com\/entreprise\/la-capacite-dautofinancement-caf\/","og_locale":"fr_FR","og_type":"article","og_title":"La capacit\u00e9 d'autofinancement (CAF) - Les ratios comptables - Les cl\u00e9s de la banque - Entreprise","og_description":"La capacit\u00e9 d'autofinancement d'une entreprise correspond \u00e0 sa capacit\u00e9 \u00e0 se financer elle-m\u00eame, gr\u00e2ce au r\u00e9sultat b\u00e9n\u00e9ficiaire de son activit\u00e9. La Capacit\u00e9 d'Autofinancement ou CAF mesure l'ensemble des ressources cr\u00e9\u00e9s par votre entreprise dans la cadre de son activit\u00e9. Cette mesure est utilis\u00e9e pour d\u00e9terminer les sommes que votre entreprise peut utiliser : pour investir [&hellip;]","og_url":"https:\/\/www.lesclesdelabanque.com\/entreprise\/la-capacite-dautofinancement-caf\/","og_site_name":"Les cl\u00e9s de la banque - Entreprise","article_published_time":"2017-06-06T00:00:00+00:00","article_modified_time":"2025-12-18T14:45:29+00:00","author":"stavares","twitter_card":"summary_large_image","twitter_misc":{"Written by":"stavares","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.lesclesdelabanque.com\/entreprise\/la-capacite-dautofinancement-caf\/#article","isPartOf":{"@id":"https:\/\/www.lesclesdelabanque.com\/entreprise\/la-capacite-dautofinancement-caf\/"},"author":{"name":"stavares","@id":"https:\/\/www.lesclesdelabanque.com\/entreprise\/#\/schema\/person\/e487a34cd7d9e3d5deccf435a6c97ff7"},"headline":"La capacit\u00e9 d'autofinancement (CAF)","datePublished":"2017-06-06T00:00:00+00:00","dateModified":"2025-12-18T14:45:29+00:00","mainEntityOfPage":{"@id":"https:\/\/www.lesclesdelabanque.com\/entreprise\/la-capacite-dautofinancement-caf\/"},"wordCount":190,"publisher":{"@id":"https:\/\/www.lesclesdelabanque.com\/entreprise\/#organization"},"articleSection":["Comptabilit\u00e9 fiscalit\u00e9","L'analyse comptable","La comptabilit\u00e9","Les ratios comptables"],"inLanguage":"fr-FR"},{"@type":"WebPage","@id":"https:\/\/www.lesclesdelabanque.com\/entreprise\/la-capacite-dautofinancement-caf\/","url":"https:\/\/www.lesclesdelabanque.com\/entreprise\/la-capacite-dautofinancement-caf\/","name":"La capacit\u00e9 d'autofinancement (CAF) - Les ratios comptables - Les cl\u00e9s de la banque - Entreprise","isPartOf":{"@id":"https:\/\/www.lesclesdelabanque.com\/entreprise\/#website"},"datePublished":"2017-06-06T00:00:00+00:00","dateModified":"2025-12-18T14:45:29+00:00","breadcrumb":{"@id":"https:\/\/www.lesclesdelabanque.com\/entreprise\/la-capacite-dautofinancement-caf\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.lesclesdelabanque.com\/entreprise\/la-capacite-dautofinancement-caf\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.lesclesdelabanque.com\/entreprise\/la-capacite-dautofinancement-caf\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.lesclesdelabanque.com\/entreprise\/"},{"@type":"ListItem","position":2,"name":"La capacit\u00e9 d'autofinancement (CAF)"}]},{"@type":"WebSite","@id":"https:\/\/www.lesclesdelabanque.com\/entreprise\/#website","url":"https:\/\/www.lesclesdelabanque.com\/entreprise\/","name":"Les cl\u00e9s de la banque - Entreprise","description":"Les cl\u00e9s de la banque - Entreprise","publisher":{"@id":"https:\/\/www.lesclesdelabanque.com\/entreprise\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.lesclesdelabanque.com\/entreprise\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/www.lesclesdelabanque.com\/entreprise\/#organization","name":"Les cl\u00e9s de la banque - Entreprise","url":"https:\/\/www.lesclesdelabanque.com\/entreprise\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/www.lesclesdelabanque.com\/entreprise\/#\/schema\/logo\/image\/","url":"https:\/\/www.lesclesdelabanque.com\/uploads\/2021\/09\/cropped-logo_CDB_PP2-1.png","contentUrl":"https:\/\/www.lesclesdelabanque.com\/uploads\/2021\/09\/cropped-logo_CDB_PP2-1.png","width":150,"height":100,"caption":"Les cl\u00e9s de la banque - Entreprise"},"image":{"@id":"https:\/\/www.lesclesdelabanque.com\/entreprise\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/www.lesclesdelabanque.com\/entreprise\/#\/schema\/person\/e487a34cd7d9e3d5deccf435a6c97ff7","name":"stavares","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/secure.gravatar.com\/avatar\/5cc28294dbf9a99b35b14eb8950904e35476ed5aa434f96f8bcc8ccff59bab58?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/5cc28294dbf9a99b35b14eb8950904e35476ed5aa434f96f8bcc8ccff59bab58?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/5cc28294dbf9a99b35b14eb8950904e35476ed5aa434f96f8bcc8ccff59bab58?s=96&d=mm&r=g","caption":"stavares"}}]}},"_links":{"self":[{"href":"https:\/\/www.lesclesdelabanque.com\/entreprise\/wp-json\/wp\/v2\/posts\/449","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.lesclesdelabanque.com\/entreprise\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.lesclesdelabanque.com\/entreprise\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.lesclesdelabanque.com\/entreprise\/wp-json\/wp\/v2\/users\/13"}],"replies":[{"embeddable":true,"href":"https:\/\/www.lesclesdelabanque.com\/entreprise\/wp-json\/wp\/v2\/comments?post=449"}],"version-history":[{"count":0,"href":"https:\/\/www.lesclesdelabanque.com\/entreprise\/wp-json\/wp\/v2\/posts\/449\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.lesclesdelabanque.com\/entreprise\/wp-json\/wp\/v2\/media?parent=449"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.lesclesdelabanque.com\/entreprise\/wp-json\/wp\/v2\/categories?post=449"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.lesclesdelabanque.com\/entreprise\/wp-json\/wp\/v2\/tags?post=449"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}