CAB 5-4 : revenue, balance sheet and financial ratios

CAB 5-4 is a French company founded 19 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques . Based in CHAMONIX-MONT-BLANC (74400), this company of category PME shows in 2025 a revenue of 19.0 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-07-18

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

Synthèse

Santé financière : Fragile

Signal structurel : exploitation déficitaire (EBE négatif).

In summary, CAB 5-4 is currently loss-making, which weighs on its accounts. Its financial structure is fragile, with debt above sector norms — a point to monitor.

Financial history - CAB 5-4 (SIREN 493073464)
Indicator 2025 2024 2023 2022 2021 2020
Revenue 19 003 631 € 19 539 940 € 22 481 789 € 17 113 736 € 11 417 565 € 15 103 194 €
Net income -4 367 627 € -6 371 705 € -3 506 825 € -619 994 € -2 434 953 € -1 846 464 €
EBITDA -1 296 102 € -1 541 554 € 951 352 € 1 499 956 € 346 739 € 420 041 €
Net margin -23.0% -32.6% -15.6% -3.6% -21.3% -12.2%

Revenue and income statement

In 2025, CAB 5-4 achieves revenue of 19.0 M€. Over the period 2021-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +13.6%. Slight decline of -3% vs 2024. After deducting consumption (12.2 M€), gross margin stands at 6.8 M€, i.e. a rate of 36%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -1.3 M€, representing -6.8% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -4.4 M€ (-23.0% of revenue), which will impact equity.

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

19 003 631 €

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

6 778 290 €

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

-1 296 102 €

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

-4 153 516 €

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

-4 367 627 €

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

-6.8%

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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 57%. This ratio is less favorable than the sector median (9.5%) and warrants attention. Financial autonomy (= Equity / Total assets x 100) reaches 53%. This ratio is more favorable than the sector median (41.7%).

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

56.66%

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

52.73%

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

-10.78%

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

-3.36

Asset age ratio (2025) ?
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

46.5%

Solvency indicators evolution
CAB 5-4

Sector positioning

Debt ratio
56.66% 2025
Q1: 0.73%
Med: 9.5%
Q3: 48.43%
Watch

In 2025, the debt ratio of CAB 5-4 (56.7%) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
52.73% 2025
Q1: 13.72%
Med: 41.71%
Q3: 63.26%
Good +33 pts over 2 years

In 2025, the financial autonomy of CAB 5-4 (52.7%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 1.98. This ratio is slightly less favorable than the sector median (2.2).

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

1.98

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

-46.9

Liquidity indicators evolution
CAB 5-4

Sector positioning

Liquidity ratio
1.98 2025
Q1: 1.48
Med: 2.18
Q3: 3.77
Average +22 pts over 3 years

In 2025, the liquidity ratio of CAB 5-4 (1.98) 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
-46.9x 2025
Q1: 0.0x
Med: 0.39x
Q3: 8.68x
Watch -53 pts over 3 years

In 2025, the interest coverage of CAB 5-4 (-46.9x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 23 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 52 days. Favorable situation: supplier credit is longer than customer credit by 29 days. Inventory turnover is 33 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 99 days of revenue, i.e. 5.2 M€ 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

5 206 425 €

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

23 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

52 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

33 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

99 j

WCR and payment terms evolution
CAB 5-4

Positioning of CAB 5-4 in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'autres biens domestiques

Valuation estimate

Based on 145 transactions of similar company sales (all years), the value of CAB 5-4 is estimated at 3 635 889 € (range 2 046 368€ - 9 269 069€). The price/revenue ratio is 0.19x (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.

Estimated enterprise value 2025
145 transactions
2046k€ 3635k€ 9269k€
3 635 889 € Range: 2 046 368€ - 9 269 069€
NAF 5 all-time

Valuation method used

Revenue Multiple
19 003 631 € × 0.19x = 3 635 890 €
Range: 2 046 368€ - 9 269 069€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 145 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 (Commerce de gros (commerce interentreprises) d'autres biens domestiques )

Compare CAB 5-4 with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'autres biens domestiques

Top companies in Commerce de gros (commerce interentreprises) d'autres biens domestiques

Largest companies by revenue in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques :

Top companies in Haute-Savoie

Largest companies by revenue in the department Haute-Savoie:

Voir le classement complet du département Haute-Savoie

Frequently asked questions about CAB 5-4

What is the revenue of CAB 5-4 ?

The revenue of CAB 5-4 in 2025 is 19.0 M€.

Is CAB 5-4 profitable?

CAB 5-4 recorded a net loss in 2025.

Where is the headquarters of CAB 5-4 ?

The headquarters of CAB 5-4 is located in CHAMONIX-MONT-BLANC (74400), in the department Haute-Savoie.

Where to find the tax return of CAB 5-4 ?

The tax return of CAB 5-4 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 CAB 5-4 operate?

CAB 5-4 operates in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques (NAF code 46.49Z). See the 'Sector positioning' section above to compare the company with its competitors.