Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
Le dernier exercice comptable publié pour cette entreprise remonte à 2020. Les données ci-dessous peuvent ne plus refléter sa situation actuelle.

CATHERINE GUILLAUME : revenue, balance sheet and financial ratios

CATHERINE GUILLAUME is a French company founded 7 years ago, specialized in the sector Activités de santé humaine non classées ailleurs. Based in VALBONNE (06560), this company of category PME shows in 2020 a revenue of 49 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-09-19

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

Synthèse

Santé financière : Fragile

Signal structurel : résultat d'exploitation insuffisant pour couvrir les intérêts.

In summary, CATHERINE GUILLAUME posts positive profitability over the latest financial year. Its financial structure is fragile, with debt above sector norms — a point to monitor.

Financial history - CATHERINE GUILLAUME (SIREN 849917471)
Indicator 2020
Revenue 48 762 €
Net income 16 947 €
EBITDA 21 273 €
Net margin 34.8%

Revenue and income statement

In 2020, CATHERINE GUILLAUME achieves revenue of 49 k€. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 21 k€, representing 43.6% of revenue. Compared with its sector, this ratio places the company among the best positioned (sector median: 8.0%). Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 17 k€, i.e. 34.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

48 762 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

48 762 €

EBITDA (2020) ?
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

21 273 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

18 752 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

16 947 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

39.9%

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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 93%. This ratio is less favorable than the sector median (3.3%) and warrants attention. Financial autonomy (= Equity / Total assets x 100) reaches 45%. This ratio is more favorable than the sector median (34.1%). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 39.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Compared with its sector, this ratio places the company among the best positioned (sector median: 7.7%).

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

93.31%

Financial autonomy (2020) ?
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

45.34%

Cash flow / Revenue (2020) ?
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

39.59%

Repayment capacity (2020) ?
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

0.93

Asset age ratio (2020) ?
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

71.4%

Solvency indicators evolution
CATHERINE GUILLAUME

Sector positioning

Debt ratio
93.31% 2020
Q1: 0.0%
Med: 3.31%
Q3: 79.54%
Watch

In 2020, the debt ratio of CATHERINE GUILLAUME (93.3%) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
45.34% 2020
Q1: 1.73%
Med: 34.12%
Q3: 70.72%
Good

In 2020, the financial autonomy of CATHERINE GUILLAUME (45.3%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 9.91. Compared with its sector, this ratio places the company among the best positioned (sector median: 1.9). The interest coverage ratio (= EBIT / Interest expenses) is 0.4x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2020) ?
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

9.91

Interest coverage (2020) ?
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

0.41

Liquidity indicators evolution
CATHERINE GUILLAUME

Sector positioning

Liquidity ratio
9.91 2020
Q1: 1.03
Med: 1.94
Q3: 4.4
Excellent

In 2020, the liquidity ratio of CATHERINE GUILLAUME (9.91) 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.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. WCR is negative (-20 days): operations structurally generate cash.

Operating WCR (2020) ?
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

-2 766 €

Customer credit (2020) ?
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 (2020) ?
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

0 j

Inventory turnover (2020) ?
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 (2020) ?
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

-20 j

WCR and payment terms evolution
CATHERINE GUILLAUME

Positioning of CATHERINE GUILLAUME in its sector

Comparison with sector Activités de santé humaine non classées ailleurs

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (20 transactions). This range of 22 558€ to 90 917€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2020
Indicative
22k€ 56k€ 90k€
56 202 € Range: 22 558€ - 90 917€
NAF 5 année 2020
How is this estimate calculated?

This estimate is based on the analysis of 20 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 (Activités de santé humaine non classées ailleurs)

Compare CATHERINE GUILLAUME with other companies in the same sector:

Voir toutes les statistiques du secteur Activités de santé humaine non classées ailleurs

Top companies in Activités de santé humaine non classées ailleurs

Largest companies by revenue in the sector Activités de santé humaine non classées ailleurs:

Top companies in Alpes-Maritimes

Largest companies by revenue in the department Alpes-Maritimes:

Voir le classement complet du département Alpes-Maritimes

Frequently asked questions about CATHERINE GUILLAUME

What is the revenue of CATHERINE GUILLAUME ?

The revenue of CATHERINE GUILLAUME in 2020 is 49 k€.

Is CATHERINE GUILLAUME profitable?

Yes, CATHERINE GUILLAUME generated a net profit of 17 k€ in 2020.

Where is the headquarters of CATHERINE GUILLAUME ?

The headquarters of CATHERINE GUILLAUME is located in VALBONNE (06560), in the department Alpes-Maritimes.

Where to find the tax return of CATHERINE GUILLAUME ?

The tax return of CATHERINE GUILLAUME 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 CATHERINE GUILLAUME operate?

CATHERINE GUILLAUME operates in the sector Activités de santé humaine non classées ailleurs (NAF code 86.90F). See the 'Sector positioning' section above to compare the company with its competitors.