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CUISINES DANIEL SERRANO : revenue, balance sheet and financial ratios

CUISINES DANIEL SERRANO is a French company founded 19 years ago, specialized in the sector Commerce de détail de meubles. Based in COURNON-D'AUVERGNE (63800), this company of category PME shows in 2022 a revenue of 1.3 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - CUISINES DANIEL SERRANO (SIREN 490751690)
Indicator 2023 2022 2021 2020 2019 2018 2017
Revenue N/C 1 345 217 € N/C N/C N/C N/C N/C
Net income 31 896 € 14 550 € -10 350 € -75 090 € -61 674 € 2 093 € 12 985 €
EBITDA N/C 34 376 € N/C N/C N/C N/C N/C
Net margin N/C 1.1% N/C N/C N/C N/C N/C

Revenue and income statement

In 2023, CUISINES DANIEL SERRANO generates positive net income of 32 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2023: 13 k€ -> 32 k€.

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

31 896 €

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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 66%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 26%. The balance between equity and debt is satisfactory.

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

66.051%

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

26.018%

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

17.6%

Solvency indicators evolution
CUISINES DANIEL SERRANO

Sector positioning

Debt ratio
66.05 2023
2021
2022
2023
Q1: 2.12
Med: 29.27
Q3: 93.95
Average -11 pts over 3 years

In 2023, the debt ratio of CUISINES DANIEL SERRANO (66.05) 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
26.02% 2023
2021
2022
2023
Q1: 12.04%
Med: 28.81%
Q3: 48.02%
Average +9 pts over 3 years

In 2023, the financial autonomy of CUISINES DANIEL SERRANO (26.0%) 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
8.16 years 2022
2022
Q1: 0.0 years
Med: 0.76 years
Q3: 2.91 years
Watch

In 2022, the repayment capacity of CUISINES DANIEL SERRANO (8.16) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 51.19. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

51.188

Liquidity indicators evolution
CUISINES DANIEL SERRANO

Sector positioning

Liquidity ratio
51.19 2023
2021
2022
2023
Q1: 117.16
Med: 164.9
Q3: 258.07
Watch +12 pts over 3 years

In 2023, the liquidity ratio of CUISINES DANIEL SERRANO (51.19) 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
10.28x 2022
2022
Q1: 0.0x
Med: 0.99x
Q3: 3.87x
Excellent

In 2022, the interest coverage of CUISINES DANIEL SERRANO (10.3x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

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

0 €

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

0 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

0 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 and payment terms evolution
CUISINES DANIEL SERRANO

Positioning of CUISINES DANIEL SERRANO in its sector

Comparison with sector Commerce de détail de meubles

Valuation estimate

Based on 55 transactions of similar company sales in 2023, the value of CUISINES DANIEL SERRANO is estimated at 93 322 € (range 36 273€ - 238 333€). 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
55 tx
36k€ 93k€ 238k€
93 322 € Range: 36 273€ - 238 333€
NAF 5 année 2023

Valuation method used

Net Income Multiple
31 896 € × 2.9x = 93 323 €
Range: 36 273€ - 238 333€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 55 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 détail de meubles)

Compare CUISINES DANIEL SERRANO with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de meubles

Frequently asked questions about CUISINES DANIEL SERRANO

What is the revenue of CUISINES DANIEL SERRANO ?

The revenue of CUISINES DANIEL SERRANO in 2022 is 1.3 M€.

Is CUISINES DANIEL SERRANO profitable?

Yes, CUISINES DANIEL SERRANO generated a net profit of 32 k€ in 2023.

Where is the headquarters of CUISINES DANIEL SERRANO ?

The headquarters of CUISINES DANIEL SERRANO is located in COURNON-D'AUVERGNE (63800), in the department Puy-de-Dome.

Where to find the tax return of CUISINES DANIEL SERRANO ?

The tax return of CUISINES DANIEL SERRANO 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 CUISINES DANIEL SERRANO operate?

CUISINES DANIEL SERRANO operates in the sector Commerce de détail de meubles (NAF code 47.59A). See the 'Sector positioning' section above to compare the company with its competitors.