SIREN : 423304625
CATHY is a French company founded 26 years ago, specialized in the sector Coiffure. Based in ORSAY (91400), this company of category PME shows in 2024 a revenue of 250 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-02
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Kennzahl | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Umsatz | 249 776 € | 232 306 € | 226 193 € | 238 413 € | 198 440 € | 202 300 € | 198 092 € | 202 190 € | 202 267 € |
| Nettoergebnis | 7 437 € | 5 724 € | 9 070 € | 19 017 € | 18 306 € | 4 056 € | 4 815 € | 3 352 € | 2 701 € |
| EBITDA | -15 519 € | -1 672 € | 2 635 € | 13 786 € | -5 078 € | -9 991 € | 2 508 € | 2 346 € | 7 145 € |
| Nettomarge | 3.0% | 2.5% | 4.0% | 8.0% | 9.2% | 2.0% | 2.4% | 1.7% | 1.3% |
In 2024, CATHY achieves revenue of 250 k€. Revenue is growing positively over 9 years (CAGR: +2.7%). Vs 2023: +8%. After deducting consumption (43 k€), gross margin stands at 207 k€, i.e. a rate of 83%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -16 k€, representing -6.2% of revenue. Warning negative scissor effect: despite revenue change (+8%), EBITDA varies by -828%, reducing margin by 5.5 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 7 k€, i.e. 3.0% of revenue. This profit can be retained or distributed to shareholders.
249 776 €
206 814 €
-15 519 €
4 404 €
7 437 €
-6.2%
The debt ratio (= Financial debt / Equity x 100) stands at 44%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 62%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 11.0 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 3.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
43.635%
61.909%
2.989%
10.972
30.2%
In 2024, the debt ratio of CATHY (43.63) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of CATHY (61.9%) 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.
In 2024, the repayment capacity of CATHY (10.97) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 658.03. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
658.026
-13.757
In 2024, the liquidity ratio of CATHY (658.03) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.
In 2024, the interest coverage of CATHY (-13.8x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 45 days. Excellent situation: suppliers finance 45 days of the operating cycle (retail model). Inventory turnover is 8 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-15 days): operations structurally generate cash.
-10 618 €
0 j
45 j
8 j
-15 j
Based on 98 transactions of similar company sales
in 2024,
the value of CATHY is estimated at
88 308 €
(range 51 065€ - 130 104€).
The price/revenue ratio is 0.46x
(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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 98 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare CATHY with other companies in the same sector:
The revenue of CATHY in 2024 is 250 k€.
Yes, CATHY generated a net profit of 7 k€ in 2024.
The headquarters of CATHY is located in ORSAY (91400), in the department Essonne.
The tax return of CATHY 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).
CATHY operates in the sector Coiffure (NAF code 96.02A). See the 'Sector positioning' section above to compare the company with its competitors.