SIREN : 334487733
CAUP is a French company founded 40 years ago, specialized in the sector Exploitation de gravières et sablières, extraction d’argiles et de kaolin. Based in SOUPROSSE (40250), this company of category ETI shows in 2025 a revenue of 300 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-04-11
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2025 | 2024 | 2021 | 2019 | 2018 |
|---|---|---|---|---|---|
| Revenue | 300 055 € | 537 516 € | 669 672 € | 656 297 € | 571 025 € |
| Net income | 2 703 € | -35 388 € | -105 005 € | 10 469 € | 22 643 € |
| EBITDA | -166 204 € | -2 276 € | 19 270 € | 64 809 € | 78 586 € |
| Net margin | 0.9% | -6.6% | -15.7% | 1.6% | 4.0% |
In 2025, CAUP achieves revenue of 300 k€. Revenue is declining over the period 2018-2025 (CAGR: -8.8%). Significant drop of -44% vs 2024. After deducting consumption (151 k€), gross margin stands at 149 k€, i.e. a rate of 50%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -166 k€, representing -55.4% of revenue. Warning negative scissor effect: despite revenue change (-44%), EBITDA varies by -7202%, reducing margin by 55.0 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 3 k€, i.e. 0.9% of revenue. This profit can be retained or distributed to shareholders.
300 055 €
148 855 €
-166 204 €
2 516 €
2 703 €
-55.4%
The debt ratio (= Financial debt / Equity x 100) stands at 587%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 10%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
587.269%
10.081%
-13.668%
-20.969
28.0%
In 2025, the debt ratio of CAUP (587.27) 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.
In 2025, the financial autonomy of CAUP (10.1%) 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.
In 2025, the repayment capacity of CAUP (-20.97) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 101.32. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
101.317
-0.001
In 2025, the liquidity ratio of CAUP (101.32) 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.
In 2025, the interest coverage of CAUP (-0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 197 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 290 days. Excellent situation: suppliers finance 93 days of the operating cycle (retail model). Inventory turnover is 193 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 387 days of revenue, i.e. 322 k€ to permanently finance.
322 151 €
197 j
290 j
193 j
387 j
Based on 95 transactions of similar company sales
(all years),
the value of CAUP is estimated at
32 523 €
(range 18 211€ - 72 293€).
The price/revenue ratio is 0.17x
(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.
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This estimate is based on the analysis of 95 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 CAUP with other companies in the same sector:
The revenue of CAUP in 2025 is 300 k€.
Yes, CAUP generated a net profit of 3 k€ in 2025.
The headquarters of CAUP is located in SOUPROSSE (40250), in the department Landes.
The tax return of CAUP 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).
CAUP operates in the sector Exploitation de gravières et sablières, extraction d’argiles et de kaolin (NAF code 08.12Z). See the 'Sector positioning' section above to compare the company with its competitors.