SIREN : 840637680
CACTUS is a French company founded 7 years ago, specialized in the sector Autres activités récréatives et de loisirs. Based in SORBIERS (42290), this company of category PME shows in 2021 a revenue of 57 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
| Indicator | 2021 | 2019 |
|---|---|---|
| Revenue | 56 629 € | 69 490 € |
| Net income | 10 693 € | 799 € |
| EBITDA | 13 364 € | 5 349 € |
| Net margin | 18.9% | 1.1% |
In 2021, CACTUS achieves revenue of 57 k€. Significant drop of -19% vs 2019. After deducting consumption (28 k€), gross margin stands at 29 k€, i.e. a rate of 51%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 13 k€, representing 23.6% of revenue. Positive scissor effect: EBITDA margin improves by +15.9 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 11 k€, i.e. 18.9% of revenue. This profit can be retained or distributed to shareholders.
56 629 €
28 732 €
13 364 €
10 823 €
10 693 €
15.7%
The debt ratio (= Financial debt / Equity x 100) stands at 303%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 16%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 14.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
303.392%
15.947%
14.04%
1.612
14.1%
In 2021, the debt ratio of CACTUS (303.39) 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.
In 2021, the financial autonomy of CACTUS (15.9%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2021, the repayment capacity of CACTUS (1.61) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.
The liquidity ratio (= Current assets / Current liabilities) stands at 263.49. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 1.0x. Danger: operating income does not cover interest charges, unsustainable situation.
263.488
0.965
In 2021, the liquidity ratio of CACTUS (263.49) 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.
In 2021, the interest coverage of CACTUS (1.0x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 50 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 41 days. The company must finance 9 days of gap between collections and payments. Overall, WCR represents 55 days of revenue, i.e. 9 k€ to permanently finance.
8 651 €
50 j
41 j
0 j
55 j
Based on 114 transactions of similar company sales (all years), the value of CACTUS is estimated at 62 866 € (range 35 015€ - 108 356€). With an EBITDA of 13 364€, the sector multiple of 5.1x is applied. The price/revenue ratio is 0.72x (in line with sector norms). 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.
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This estimate is based on the analysis of 114 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 CACTUS with other companies in the same sector:
Voir toutes les statistiques du secteur Autres activités récréatives et de loisirs
The revenue of CACTUS in 2021 is 57 k€.
Yes, CACTUS generated a net profit of 11 k€ in 2021.
The headquarters of CACTUS is located in SORBIERS (42290), in the department Loire.
The tax return of CACTUS 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).
CACTUS operates in the sector Autres activités récréatives et de loisirs (NAF code 93.29Z). See the 'Sector positioning' section above to compare the company with its competitors.