CATA SAINT-PIERRE 972 : revenue, balance sheet and financial ratios

CATA SAINT-PIERRE 972 is a French company founded 11 years ago, specialized in the sector Location et location-bail d'articles de loisirs et de sport . Based in CARBET (97221), this company of category PME shows in 2023 a revenue of 184 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

Financial history - CATA SAINT-PIERRE 972 (SIREN 810767913)
Indicator 2023 2020 2019
Revenue 184 224 € 103 884 € 97 067 €
Net income 6 823 € 37 427 € 10 914 €
EBITDA 36 097 € 43 979 € 9 893 €
Net margin 3.7% 36.0% 11.2%

Revenue and income statement

In 2023, CATA SAINT-PIERRE 972 achieves revenue of 184 k€. Over the period 2019-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +17.4%. Vs 2020, growth of +77% (104 k€ -> 184 k€). After deducting consumption (512 €), gross margin stands at 184 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 36 k€, representing 19.6% of revenue. Warning negative scissor effect: despite revenue change (+77%), EBITDA varies by -18%, reducing margin by 22.7 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 7 k€, i.e. 3.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

184 224 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

183 712 €

EBITDA (2023) ?
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

36 097 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

7 453 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

6 823 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

19.6%

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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 20%. 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 29%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 19.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

19.784%

Financial autonomy (2023) ?
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

28.614%

Cash flow / Revenue (2023) ?
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

19.253%

Repayment capacity (2023) ?
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

0.454

Asset age ratio (2023) ?
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

68.5%

Solvency indicators evolution
CATA SAINT-PIERRE 972

Sector positioning

Debt ratio
19.78 2023
2019
2020
2023
Q1: 0.0
Med: 19.07
Q3: 111.06
Average -25 pts over 3 years

In 2023, the debt ratio of CATA SAINT-PIERRE 972 (19.78) 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
28.61% 2023
2019
2020
2023
Q1: 0.0%
Med: 25.82%
Q3: 58.21%
Good +25 pts over 3 years

In 2023, the financial autonomy of CATA SAINT-PIERRE 972 (28.6%) 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
0.45 years 2023
2019
2020
2023
Q1: -0.02 years
Med: 0.0 years
Q3: 2.41 years
Average -20 pts over 3 years

In 2023, the repayment capacity of CATA SAINT-PIERRE 972 (0.45) 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 85.70. 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 1.7x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2023) ?
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

85.698

Interest coverage (2023) ?
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

1.743

Liquidity indicators evolution
CATA SAINT-PIERRE 972

Sector positioning

Liquidity ratio
85.7 2023
2019
2020
2023
Q1: 89.67
Med: 199.74
Q3: 499.08
Watch

In 2023, the liquidity ratio of CATA SAINT-PIERRE 972 (85.70) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
1.74x 2023
2019
2020
2023
Q1: -0.13x
Med: 0.0x
Q3: 3.96x
Good +36 pts over 3 years

In 2023, the interest coverage of CATA SAINT-PIERRE 972 (1.7x) 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: 118 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 100 days. The company must finance 18 days of gap between collections and payments. WCR is negative (-111 days): operations structurally generate cash.

Operating WCR (2023) ?
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

-57 056 €

Customer credit (2023) ?
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

118 j

Supplier credit (2023) ?
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

100 j

Inventory turnover (2023) ?
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

0 j

WCR in days of revenue (2023) ?
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

-111 j

WCR and payment terms evolution
CATA SAINT-PIERRE 972

Positioning of CATA SAINT-PIERRE 972 in its sector

Comparison with sector Location et location-bail d'articles de loisirs et de sport

Valuation estimate

Based on 87 transactions of similar company sales (all years), the value of CATA SAINT-PIERRE 972 is estimated at 76 348 € (range 23 676€ - 180 571€). With an EBITDA of 36 097€, the sector multiple of 2.3x is applied. The price/revenue ratio is 0.57x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2023
87 tx
23k€ 76k€ 180k€
76 348 € Range: 23 676€ - 180 571€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
36 097 € × 2.3x
Estimation 82 788 €
11 090€ - 189 561€
Revenue Multiple 30%
184 224 € × 0.57x
Estimation 105 366 €
54 365€ - 254 452€
Net Income Multiple 20%
6 823 € × 2.5x
Estimation 16 722 €
9 111€ - 47 277€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 87 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 (Location et location-bail d'articles de loisirs et de sport )

Compare CATA SAINT-PIERRE 972 with other companies in the same sector:

Voir toutes les statistiques du secteur Location et location-bail d'articles de loisirs et de sport

Frequently asked questions about CATA SAINT-PIERRE 972

What is the revenue of CATA SAINT-PIERRE 972 ?

The revenue of CATA SAINT-PIERRE 972 in 2023 is 184 k€.

Is CATA SAINT-PIERRE 972 profitable?

Yes, CATA SAINT-PIERRE 972 generated a net profit of 7 k€ in 2023.

Where is the headquarters of CATA SAINT-PIERRE 972 ?

The headquarters of CATA SAINT-PIERRE 972 is located in CARBET (97221), in the department Martinique.

Where to find the tax return of CATA SAINT-PIERRE 972 ?

The tax return of CATA SAINT-PIERRE 972 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 CATA SAINT-PIERRE 972 operate?

CATA SAINT-PIERRE 972 operates in the sector Location et location-bail d'articles de loisirs et de sport (NAF code 77.21Z). See the 'Sector positioning' section above to compare the company with its competitors.