CORDONNERIE SAINTE CATHERINE : revenue, balance sheet and financial ratios

CORDONNERIE SAINTE CATHERINE is a French company founded 19 years ago, specialized in the sector Réparation de chaussures et d'articles en cuir. Based in ORLEANS (45000), this company of category PME shows in 2024 a revenue of 202 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 - CORDONNERIE SAINTE CATHERINE (SIREN 495047789)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 202 114 € 185 101 € 168 031 € 157 872 € 117 936 € 128 346 € 117 584 € 122 918 € 130 275 €
Net income 8 431 € 5 815 € 5 202 € 21 351 € 12 669 € 6 549 € -8 004 € 2 433 € 6 686 €
EBITDA 11 900 € 7 400 € 7 823 € 24 049 € 10 057 € 8 070 € -10 956 € 599 € 9 990 €
Net margin 4.2% 3.1% 3.1% 13.5% 10.7% 5.1% -6.8% 2.0% 5.1%

Revenue and income statement

In 2024, CORDONNERIE SAINTE CATHERINE achieves revenue of 202 k€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.6%. Vs 2023: +9%. After deducting consumption (34 k€), gross margin stands at 168 k€, i.e. a rate of 83%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 12 k€, representing 5.9% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 8 k€, i.e. 4.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

202 114 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

168 319 €

EBITDA (2024) ?
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

11 900 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

9 390 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

8 431 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

5.5%

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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 5%. 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 4%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 5.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

4.547%

Financial autonomy (2024) ?
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

3.919%

Cash flow / Revenue (2024) ?
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

5.413%

Repayment capacity (2024) ?
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

0.658

Asset age ratio (2024) ?
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

8.3%

Solvency indicators evolution
CORDONNERIE SAINTE CATHERINE

Sector positioning

Debt ratio
4.55 2024
2022
2023
2024
Q1: 0.0
Med: 10.99
Q3: 70.39
Good

In 2024, the debt ratio of CORDONNERIE SAINTE CATHERINE (4.55) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
3.92% 2024
2022
2023
2024
Q1: 2.26%
Med: 19.77%
Q3: 51.28%
Average

In 2024, the financial autonomy of CORDONNERIE SAINTE CATHERINE (3.9%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
0.66 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.08 years
Q3: 2.04 years
Average -17 pts over 3 years

In 2024, the repayment capacity of CORDONNERIE SAINTE CATHERINE (0.66) 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 598.23. 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 0.6x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2024) ?
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

598.232

Interest coverage (2024) ?
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

0.605

Liquidity indicators evolution
CORDONNERIE SAINTE CATHERINE

Sector positioning

Liquidity ratio
598.23 2024
2022
2023
2024
Q1: 48.1
Med: 142.23
Q3: 263.62
Excellent

In 2024, the liquidity ratio of CORDONNERIE SAINTE CATHERINE (598.23) 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.

Interest coverage
0.6x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 2.5x
Good -7 pts over 3 years

In 2024, the interest coverage of CORDONNERIE SAINTE CATHERINE (0.6x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 26 days. Favorable situation: supplier credit is longer than customer credit by 26 days. Inventory turnover is 36 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 32 days of revenue, i.e. 18 k€ to permanently finance. Over 2016-2024, WCR increased by +41%, requiring additional financing.

Operating WCR (2024) ?
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

18 049 €

Customer credit (2024) ?
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 (2024) ?
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

26 j

Inventory turnover (2024) ?
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

36 j

WCR in days of revenue (2024) ?
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

32 j

WCR and payment terms evolution
CORDONNERIE SAINTE CATHERINE

Positioning of CORDONNERIE SAINTE CATHERINE in its sector

Comparison with sector Réparation de chaussures et d'articles en cuir

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (33 transactions). This range of 53 105€ to 127 409€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
53k€ 98k€ 127k€
98 043 € Range: 53 105€ - 127 409€
NAF 5 all-time
How is this estimate calculated?

This estimate is based on the analysis of 33 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 (Réparation de chaussures et d'articles en cuir)

Compare CORDONNERIE SAINTE CATHERINE with other companies in the same sector:

Voir toutes les statistiques du secteur Réparation de chaussures et d'articles en cuir

Frequently asked questions about CORDONNERIE SAINTE CATHERINE

What is the revenue of CORDONNERIE SAINTE CATHERINE ?

The revenue of CORDONNERIE SAINTE CATHERINE in 2024 is 202 k€.

Is CORDONNERIE SAINTE CATHERINE profitable?

Yes, CORDONNERIE SAINTE CATHERINE generated a net profit of 8 k€ in 2024.

Where is the headquarters of CORDONNERIE SAINTE CATHERINE ?

The headquarters of CORDONNERIE SAINTE CATHERINE is located in ORLEANS (45000), in the department Loiret.

Where to find the tax return of CORDONNERIE SAINTE CATHERINE ?

The tax return of CORDONNERIE SAINTE CATHERINE 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 CORDONNERIE SAINTE CATHERINE operate?

CORDONNERIE SAINTE CATHERINE operates in the sector Réparation de chaussures et d'articles en cuir (NAF code 95.23Z). See the 'Sector positioning' section above to compare the company with its competitors.