SIREN : 400240271
CAD is a French company founded 31 years ago, specialized in the sector Autres activités récréatives et de loisirs. Based in ALLOGNY (18110), this company of category PME shows in 2022 a revenue of 309 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 | 2022 | 2018 | 2017 |
|---|---|---|---|
| Revenue | 309 212 € | 536 168 € | 751 226 € |
| Net income | 13 205 € | 51 851 € | -54 110 € |
| EBITDA | 25 519 € | -14 509 € | -29 258 € |
| Net margin | 4.3% | 9.7% | -7.2% |
In 2022, CAD achieves revenue of 309 k€. Revenue is declining over the period 2017-2022 (CAGR: -16.3%). Significant drop of -42% vs 2018. After deducting consumption (151 k€), gross margin stands at 158 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 26 k€, representing 8.3% of revenue. Positive scissor effect: EBITDA margin improves by +11.0 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 13 k€, i.e. 4.3% of revenue. This profit can be retained or distributed to shareholders.
309 212 €
158 486 €
25 519 €
15 392 €
13 205 €
8.2%
The debt ratio (= Financial debt / Equity x 100) stands at 313%. 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 7%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.1 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 6.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
313.429%
7.245%
6.929%
3.072
16.1%
In 2022, the debt ratio of CAD (313.43) 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 2022, the financial autonomy of CAD (7.2%) 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 2022, the repayment capacity of CAD (3.07) 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 120.45. 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 7.1x. Operating income very largely covers interest expenses: high safety margin.
120.455
7.105
In 2022, the liquidity ratio of CAD (120.45) 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.
In 2022, the interest coverage of CAD (7.1x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 74 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 310 days. Excellent situation: suppliers finance 236 days of the operating cycle (retail model). Inventory turnover is 58 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 134 days of revenue, i.e. 115 k€ to permanently finance. Notable WCR improvement over the period (-31%), freeing up cash.
114 684 €
74 j
310 j
58 j
134 j
Based on 114 transactions of similar company sales (all years), the value of CAD is estimated at 152 404 € (range 80 422€ - 268 103€). With an EBITDA of 25 519€, 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 CAD with other companies in the same sector:
Voir toutes les statistiques du secteur Autres activités récréatives et de loisirs
The revenue of CAD in 2022 is 309 k€.
Yes, CAD generated a net profit of 13 k€ in 2022.
The headquarters of CAD is located in ALLOGNY (18110), in the department Cher.
The tax return of CAD 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).
CAD 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.