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CAP SUR L'AUDITION : revenue, balance sheet and financial ratios

CAP SUR L'AUDITION is a French company founded 17 years ago, specialized in the sector Commerce de détail d'articles médicaux et orthopédiques en magasin spécialisé. Based in LE LAMENTIN (97232), this company of category PME shows in 2024 a net income positive of 98 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-08-08

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

Synthèse

Santé financière : Saine

Aucun signal de fragilité majeur : rentabilité positive et structure financière équilibrée.

In summary, CAP SUR L'AUDITION posts positive profitability over the latest financial year. Its financial structure is solid, with debt well contained relative to its sector.

Financial history - CAP SUR L'AUDITION (SIREN 508628989)
Indicator 2024 2023 2022 2021 2020
Revenue N/C N/C N/C N/C N/C
Net income 97 994 € -74 071 € 5 794 € 3 061 € 52 431 €
EBITDA N/C N/C N/C N/C N/C
Net margin N/C N/C N/C N/C N/C

Revenue and income statement

In 2024, CAP SUR L'AUDITION generates positive net income of 98 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2020-2024: 52 k€ -> 98 k€.

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

97 994 €

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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 0%. Compared with its sector, this ratio places the company among the best positioned (sector median: 31.9%). Financial autonomy (= Equity / Total assets x 100) reaches 12%. This ratio is less favorable than the sector median (35.4%) and warrants attention.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.0%

Financial autonomy (2024) ?
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

12.3%

Asset age ratio (2024) ?
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

7.9%

Solvency indicators evolution
CAP SUR L'AUDITION

Sector positioning

Debt ratio
0.0% 2024
Q1: 5.16%
Med: 31.89%
Q3: 104.46%
Excellent

In 2024, the debt ratio of CAP SUR L'AUDITION (0.0%) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
12.3% 2024
Q1: 16.07%
Med: 35.43%
Q3: 57.27%
Watch -5 pts over 3 years

In 2024, the financial autonomy of CAP SUR L'AUDITION (12.3%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 3.35. Compared with its sector, this ratio places the company among the best positioned (sector median: 2.0).

Liquidity ratio (2024) ?
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

3.35

Liquidity indicators evolution
CAP SUR L'AUDITION

Sector positioning

Liquidity ratio
3.35 2024
Q1: 1.38
Med: 1.99
Q3: 3.21
Excellent +17 pts over 3 years

In 2024, the liquidity ratio of CAP SUR L'AUDITION (3.35) 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.

Positioning of CAP SUR L'AUDITION in its sector

Comparison with sector Commerce de détail d'articles médicaux et orthopédiques en magasin spécialisé

Valuation estimate

Based on 161 transactions of similar company sales (all years), the value of CAP SUR L'AUDITION is estimated at 318 511 € (range 116 809€ - 616 208€). 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 2024
161 transactions
116k€ 318k€ 616k€
318 511 € Range: 116 809€ - 616 208€
NAF 5 all-time

Valuation method used

Net Income Multiple
97 994 € × 3.3x = 318 512 €
Range: 116 810€ - 616 208€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 161 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 médicaux et orthopédiques en magasin spécialisé)

Compare CAP SUR L'AUDITION with other companies in the same sector:

Top companies in Commerce de détail d'articles médicaux et orthopédiques en magasin spécialisé

Largest companies by revenue in the sector Commerce de détail d'articles médicaux et orthopédiques en magasin spécialisé:

Top companies in Martinique

Largest companies by revenue in the department Martinique:

Frequently asked questions about CAP SUR L'AUDITION

What is the revenue of CAP SUR L'AUDITION ?

The revenue of CAP SUR L'AUDITION is not publicly disclosed (confidential accounts filed with INPI).

Is CAP SUR L'AUDITION profitable?

Yes, CAP SUR L'AUDITION generated a net profit of 98 k€ in 2024.

Where is the headquarters of CAP SUR L'AUDITION ?

The headquarters of CAP SUR L'AUDITION is located in LE LAMENTIN (97232), in the department Martinique.

Where to find the tax return of CAP SUR L'AUDITION ?

The tax return of CAP SUR L'AUDITION 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 CAP SUR L'AUDITION operate?

CAP SUR L'AUDITION operates in the sector Commerce de détail d'articles médicaux et orthopédiques en magasin spécialisé (NAF code 47.74Z). See the 'Sector positioning' section above to compare the company with its competitors.