SIREN : 538720533
CARDENIM is a French company founded 14 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in DINAN (22100), this company of category PME shows in 2021 a revenue of 622 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-09
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|
| Revenue | 622 126 € | N/C | 722 311 € | 671 695 € | 717 734 € |
| Net income | 51 368 € | 36 911 € | 42 177 € | 29 708 € | 8 185 € |
| EBITDA | 80 093 € | N/C | 75 946 € | 65 893 € | 21 331 € |
| Net margin | 8.3% | N/C | 5.8% | 4.4% | 1.1% |
In 2021, CARDENIM achieves revenue of 622 k€. Activity remains stable over the period (CAGR: -3.5%). After deducting consumption (339 k€), gross margin stands at 283 k€, i.e. a rate of 46%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 80 k€, representing 12.9% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 51 k€, i.e. 8.3% of revenue. This profit can be retained or distributed to shareholders.
622 126 €
283 384 €
80 093 €
68 646 €
51 368 €
12.4%
The debt ratio (= Financial debt / Equity x 100) stands at 123%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 35%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 5.3 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 9.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
123.235%
35.279%
9.855%
5.294
53.6%
In 2021, the debt ratio of CARDENIM (123.23) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2021, the financial autonomy of CARDENIM (35.3%) 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.
In 2021, the repayment capacity of CARDENIM (5.29) 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 153.00. 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 10.8x. Operating income very largely covers interest expenses: high safety margin.
152.998
10.755
In 2021, the liquidity ratio of CARDENIM (153.00) 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 2021, the interest coverage of CARDENIM (10.8x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 88 days. Excellent situation: suppliers finance 88 days of the operating cycle (retail model). Inventory turnover is 96 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 55 days of revenue, i.e. 95 k€ to permanently finance.
94 538 €
0 j
88 j
96 j
55 j
Based on 96 transactions of similar company sales
in 2021,
the value of CARDENIM is estimated at
277 496 €
(range 98 428€ - 653 772€).
With an EBITDA of 80 093€, the sector multiple of 4.2x is applied.
The price/revenue ratio is 0.37x
(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.
Medium reliability: estimate to be confirmed with in-depth analysis.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 96 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 CARDENIM with other companies in the same sector:
Voir toutes les statistiques du secteur Commerce de détail d'habillement en magasin spécialisé
The revenue of CARDENIM in 2021 is 622 k€.
Yes, CARDENIM generated a net profit of 51 k€ in 2021.
The headquarters of CARDENIM is located in DINAN (22100), in the department Cotes-d'Armor.
The tax return of CARDENIM 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).
CARDENIM operates in the sector Commerce de détail d'habillement en magasin spécialisé (NAF code 47.71Z). See the 'Sector positioning' section above to compare the company with its competitors.