Employees: 02 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 2000-11-02 (25 years)Status: ActiveBusiness sector: Commerce de gros (commerce interentreprises) de textilesLocation: POUILLY-SOUS-CHARLIEU (42720), Loire
CAT LAND : revenue, balance sheet and financial ratios
CAT LAND is a French company
founded 25 years ago,
specialized in the sector Commerce de gros (commerce interentreprises) de textiles.
Based in POUILLY-SOUS-CHARLIEU (42720),
this company of category PME
shows in 2025 a revenue of 1.3 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2025, CAT LAND achieves revenue of 1.3 M€. Revenue is declining over the period 2016-2025 (CAGR: -6.1%). Significant drop of -24% vs 2024. After deducting consumption (478 k€), gross margin stands at 807 k€, i.e. a rate of 63%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -46 k€, representing -3.6% of revenue. Warning negative scissor effect: despite revenue change (-24%), EBITDA varies by -159%, reducing margin by 8.2 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -40 k€ (-3.1% of revenue), which will impact equity.
Revenue (2025)
?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
1 285 545 €
Gross margin (2025)
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Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
807 303 €
EBITDA (2025)
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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
-45 687 €
EBIT (2025)
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EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
-46 079 €
Net income (2025)
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Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
-40 401 €
EBITDA margin (2025)
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EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
-3.6%
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 15%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 66%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2025)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
15.434%
Financial autonomy (2025)
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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
66.152%
Cash flow / Revenue (2025)
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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
-4.129%
Repayment capacity (2025)
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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
-1.503
Solvency indicators evolution CAT LAND
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Debt ratio
0.0
8.529
3.929
1.881
38.627
56.709
71.711
48.574
27.815
15.434
Financial autonomy
71.725
65.969
68.438
72.456
60.585
51.477
45.11
56.021
68.496
66.152
Repayment capacity
0.0
1.133
1.551
0.693
-11.967
-10.039
-15.962
2.223
2.847
-1.503
Cash flow / Revenue
2.131%
1.876%
0.789%
1.003%
-1.233%
-1.725%
-1.038%
6.2%
3.219%
-4.129%
Sector positioning
Debt ratio
15.432025
2023
2024
2025
Q1: 0.37
Med: 7.22
Q3: 29.98
Average-10 pts over 3 years
In 2025, the debt ratio of CAT LAND (15.43) 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
66.15%2025
2023
2024
2025
Q1: 16.76%
Med: 52.56%
Q3: 76.97%
Good
In 2025, the financial autonomy of CAT LAND (66.2%) 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.
Repayment capacity
-1.5 years2025
2023
2024
2025
Q1: -0.75 years
Med: 0.0 years
Q3: 0.75 years
Excellent-50 pts over 3 years
In 2025, the repayment capacity of CAT LAND (-1.50) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 418.17. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2025)
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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
418.17
Interest coverage (2025)
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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
-29.615
Liquidity indicators evolution CAT LAND
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Liquidity ratio
350.207
349.191
344.893
377.154
614.127
509.127
434.904
590.689
786.193
418.17
Interest coverage
121.849
30.715
45.244
103.091
382.197
-86.191
80.654
13.472
20.404
-29.615
Sector positioning
Liquidity ratio
418.172025
2023
2024
2025
Q1: 210.1
Med: 355.61
Q3: 718.39
Good-21 pts over 3 years
In 2025, the liquidity ratio of CAT LAND (418.17) 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
-29.61x2025
2023
2024
2025
Q1: -0.38x
Med: 0.0x
Q3: 6.03x
Watch-57 pts over 3 years
In 2025, the interest coverage of CAT LAND (-29.6x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.
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: 32 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 48 days. Favorable situation: supplier credit is longer than customer credit by 16 days. Inventory turnover is 80 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 132 days of revenue, i.e. 471 k€ to permanently finance. Notable WCR improvement over the period (-21%), freeing up cash.
Operating WCR (2025)
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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
471 165 €
Customer credit (2025)
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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
32 j
Supplier credit (2025)
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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
48 j
Inventory turnover (2025)
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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
80 j
WCR in days of revenue (2025)
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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
132 j
WCR and payment terms evolution CAT LAND
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Operating WCR
598 910 €
638 145 €
657 025 €
639 494 €
437 839 €
481 922 €
665 108 €
533 190 €
587 642 €
471 165 €
Inventory turnover (days)
32
40
50
54
62
74
62
54
70
80
Customer payment term (days)
55
54
64
71
52
40
50
40
41
32
Supplier payment term (days)
32
34
43
44
27
30
35
24
20
48
Positioning of CAT LAND in its sector
Comparison with sector Commerce de gros (commerce interentreprises) de textiles
Valuation estimate
Indicative estimate only : the number of comparable transactions in this sector is limited (28 transactions).
This range of 174 694€ to 559 791€ is provided for information purposes only and requires in-depth analysis to be confirmed.
Estimated enterprise value2025
Indicative
174k€396k€559k€
396 963 €Range: 174 694€ - 559 791€
NAF 5 all-time
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 28 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 gros (commerce interentreprises) de textiles)
Compare CAT LAND with other companies in the same sector:
The headquarters of CAT LAND is located in POUILLY-SOUS-CHARLIEU (42720), in the department Loire.
Where to find the tax return of CAT LAND ?
The tax return of CAT LAND 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 CAT LAND operate?
CAT LAND operates in the sector Commerce de gros (commerce interentreprises) de textiles (NAF code 46.41Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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