Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

CUTULI PARTICIPATIONS : revenue, balance sheet and financial ratios

CUTULI PARTICIPATIONS is a French company founded 23 years ago, specialized in the sector Activités des sociétés holding. Based in GUERANDE (44350), this company of category PME shows in 2025 a net income negative of -121 k€. 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 - CUTULI PARTICIPATIONS (SIREN 448022038)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue N/C N/C N/C N/C N/C N/C N/C N/C N/C
Net income -120 829 € -109 214 € 78 331 € 2 536 € 79 492 € -2 510 € -3 039 € -3 132 € -7 007 €
EBITDA -2 107 € -3 214 € -2 669 € -2 464 € -2 508 € -2 510 € -3 039 € -3 132 € -7 007 €
Net margin N/C N/C N/C N/C N/C N/C N/C N/C N/C

Revenue and income statement

In 2025, CUTULI PARTICIPATIONS records a net loss of 121 k€. This deficit will reduce equity on the balance sheet.

EBITDA (2025) ?
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

-2 107 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-2 107 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-120 829 €

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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 190%. 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 32%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

189.513%

Financial autonomy (2025) ?
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

32.272%

Repayment capacity (2025) ?
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

0.385

Solvency indicators evolution
CUTULI PARTICIPATIONS

Sector positioning

Debt ratio
189.51 2025
2023
2024
2025
Q1: 0.04
Med: 8.09
Q3: 54.01
Average +19 pts over 3 years

In 2025, the debt ratio of CUTULI PARTICIPATIONS (189.51) 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
32.27% 2025
2023
2024
2025
Q1: 21.27%
Med: 67.32%
Q3: 92.99%
Average -35 pts over 3 years

In 2025, the financial autonomy of CUTULI PARTICIPATIONS (32.3%) 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
0.39 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.19 years
Q3: 2.98 years
Average +27 pts over 3 years

In 2025, the repayment capacity of CUTULI PARTICIPATIONS (0.39) 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 346.26. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

346.263

Interest coverage (2025) ?
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

-8007.499

Liquidity indicators evolution
CUTULI PARTICIPATIONS

Sector positioning

Liquidity ratio
346.26 2025
2023
2024
2025
Q1: 161.8
Med: 834.57
Q3: 4761.54
Average +7 pts over 3 years

In 2025, the liquidity ratio of CUTULI PARTICIPATIONS (346.26) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
-8007.5x 2025
2023
2024
2025
Q1: -62.1x
Med: 0.0x
Q3: 0.0x
Watch -25 pts over 3 years

In 2025, the interest coverage of CUTULI PARTICIPATIONS (-8007.5x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 282 days. Excellent situation: suppliers finance 282 days of the operating cycle (retail model).

Operating WCR (2025) ?
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 (2025) ?
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 (2025) ?
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

282 j

Inventory turnover (2025) ?
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
CUTULI PARTICIPATIONS

Positioning of CUTULI PARTICIPATIONS in its sector

Comparison with sector Activités des sociétés holding

Similar companies (Activités des sociétés holding)

Compare CUTULI PARTICIPATIONS with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about CUTULI PARTICIPATIONS

What is the revenue of CUTULI PARTICIPATIONS ?

The revenue of CUTULI PARTICIPATIONS is not publicly disclosed (confidential accounts filed with INPI).

Is CUTULI PARTICIPATIONS profitable?

CUTULI PARTICIPATIONS recorded a net loss in 2025.

Where is the headquarters of CUTULI PARTICIPATIONS ?

The headquarters of CUTULI PARTICIPATIONS is located in GUERANDE (44350), in the department Loire-Atlantique.

Where to find the tax return of CUTULI PARTICIPATIONS ?

The tax return of CUTULI PARTICIPATIONS 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 CUTULI PARTICIPATIONS operate?

CUTULI PARTICIPATIONS operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.