CAHUHA : revenue, balance sheet and financial ratios

CAHUHA is a French company founded 15 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in SAINT-CLEMENT-DE-RIVIERE (34980), this company of category ETI shows in 2025 a revenue of 7.4 M€. 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

Financial history - CAHUHA (SIREN 528479348)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 7 434 118 € 7 512 305 € 6 328 849 € 4 951 997 € 4 206 076 € 4 602 168 € 4 281 313 € 3 932 449 € 3 812 964 €
Net income 255 754 € 264 496 € -219 068 € 170 584 € 333 355 € 269 199 € 305 352 € 239 042 € 208 958 €
EBITDA 526 310 € 482 685 € 467 907 € 668 175 € 451 991 € 386 939 € 386 036 € 303 022 € 284 420 €
Net margin 3.4% 3.5% -3.5% 3.4% 7.9% 5.8% 7.1% 6.1% 5.5%

Revenue and income statement

In 2025, CAHUHA achieves revenue of 7.4 M€. Over the period 2017-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +8.7%. Slight decline of -1% vs 2024. After deducting consumption (4.3 M€), gross margin stands at 3.1 M€, i.e. a rate of 42%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 526 k€, representing 7.1% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 256 k€, i.e. 3.4% of revenue. This profit can be retained or distributed to shareholders.

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

7 434 118 €

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

3 101 082 €

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

526 310 €

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

306 853 €

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

255 754 €

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

7.1%

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Chart evolution

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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 100%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 43%. 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 4.2 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 6.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

99.626%

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

42.727%

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

6.411%

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

4.249

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

70.7%

Solvency indicators evolution
CAHUHA

Sector positioning

Debt ratio
99.63 2025
2023
2024
2025
Q1: 7.97
Med: 32.89
Q3: 117.34
Average -5 pts over 3 years

In 2025, the debt ratio of CAHUHA (99.63) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
42.73% 2025
2023
2024
2025
Q1: 17.77%
Med: 42.86%
Q3: 63.22%
Average +14 pts over 3 years

In 2025, the financial autonomy of CAHUHA (42.7%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
4.25 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.89 years
Q3: 3.36 years
Average +52 pts over 3 years

In 2025, the repayment capacity of CAHUHA (4.25) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 309.54. 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 4.9x. Financial charges are adequately covered by operations.

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

309.538

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

4.913

Liquidity indicators evolution
CAHUHA

Sector positioning

Liquidity ratio
309.54 2025
2023
2024
2025
Q1: 164.06
Med: 249.25
Q3: 397.18
Good -15 pts over 3 years

In 2025, the liquidity ratio of CAHUHA (309.54) 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.

Interest coverage
4.91x 2025
2023
2024
2025
Q1: 0.0x
Med: 2.39x
Q3: 12.4x
Good -9 pts over 3 years

In 2025, the interest coverage of CAHUHA (4.9x) 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) and payment terms

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: 27 days. Favorable situation: supplier credit is longer than customer credit by 27 days. Inventory turnover is 78 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 80 days of revenue, i.e. 1.6 M€ to permanently finance. Over 2017-2025, WCR increased by +107%, requiring additional financing.

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

1 649 779 €

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

0 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

27 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

78 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

80 j

WCR and payment terms evolution
CAHUHA

Positioning of CAHUHA in its sector

Comparison with sector Commerce de détail d'articles de sport en magasin spécialisé

Valuation estimate

Based on 239 transactions of similar company sales (all years), the value of CAHUHA is estimated at 1 757 495 € (range 808 383€ - 3 068 239€). With an EBITDA of 526 310€, the sector multiple of 3.4x is applied. The price/revenue ratio is 0.28x (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
239 transactions
808k€ 1757k€ 3068k€
1 757 495 € Range: 808 383€ - 3 068 239€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
526 310 € × 3.4x
Estimation 1 785 906 €
713 386€ - 3 105 094€
Revenue Multiple 30%
7 434 118 € × 0.28x
Estimation 2 102 312 €
1 197 603€ - 3 643 354€
Net Income Multiple 20%
255 754 € × 4.6x
Estimation 1 169 246 €
462 050€ - 2 113 431€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 239 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 détail d'articles de sport en magasin spécialisé)

Compare CAHUHA with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'articles de sport en magasin spécialisé

Frequently asked questions about CAHUHA

What is the revenue of CAHUHA ?

The revenue of CAHUHA in 2025 is 7.4 M€.

Is CAHUHA profitable?

Yes, CAHUHA generated a net profit of 256 k€ in 2025.

Where is the headquarters of CAHUHA ?

The headquarters of CAHUHA is located in SAINT-CLEMENT-DE-RIVIERE (34980), in the department Herault.

Where to find the tax return of CAHUHA ?

The tax return of CAHUHA 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 CAHUHA operate?

CAHUHA operates in the sector Commerce de détail d'articles de sport en magasin spécialisé (NAF code 47.64Z). See the 'Sector positioning' section above to compare the company with its competitors.