EURL GROUPEMENT D'ACHATS CANTALIEN : revenue, balance sheet and financial ratios

EURL GROUPEMENT D'ACHATS CANTALIEN is a French company founded 21 years ago, specialized in the sector Centrales d'achat non alimentaires. Based in AURILLAC (15000), this company of category PME shows in 2025 a revenue of 354 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 - EURL GROUPEMENT D'ACHATS CANTALIEN (SIREN 478377872)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 353 561 € 461 956 € 406 774 € 319 136 € 406 448 € 453 571 € 213 822 € 254 763 € 304 315 €
Net income 1 124 € 1 703 € 5 738 € -628 € 1 607 € 8 949 € 2 050 € -1 090 € -12 160 €
EBITDA 310 € 3 759 € 6 689 € -380 € 1 092 € 9 973 € -3 799 € -8 650 € -13 022 €
Net margin 0.3% 0.4% 1.4% -0.2% 0.4% 2.0% 1.0% -0.4% -4.0%

Revenue and income statement

In 2025, EURL GROUPEMENT D'ACHATS CANTALIEN achieves revenue of 354 k€. Revenue is growing positively over 9 years (CAGR: +1.9%). Significant drop of -23% vs 2024. After deducting consumption (198 k€), gross margin stands at 156 k€, i.e. a rate of 44%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 310 €, representing 0.1% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1 k€, i.e. 0.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

353 561 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

155 697 €

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

310 €

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

312 €

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

1 124 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

0.1%

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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 0%. 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 48%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 0.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

0.0%

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

48.217%

Cash flow / Revenue (2025) ?
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

0.318%

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

0.0

Solvency indicators evolution
EURL GROUPEMENT D'ACHATS CANTALIEN

Sector positioning

Debt ratio
0.0 2025
2023
2024
2025
Q1: 0.0
Med: 6.13
Q3: 58.71
Excellent

In 2025, the debt ratio of EURL GROUPEMENT D'ACHATS ... (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
48.22% 2025
2023
2024
2025
Q1: 9.67%
Med: 33.74%
Q3: 48.39%
Good +18 pts over 3 years

In 2025, the financial autonomy of EURL GROUPEMENT D'ACHATS ... (48.2%) 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.

Repayment capacity
0.0 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.02 years
Q3: 3.59 years
Excellent

In 2025, the repayment capacity of EURL GROUPEMENT D'ACHATS ... (0.00) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 193.11. 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

193.113

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

0.0

Liquidity indicators evolution
EURL GROUPEMENT D'ACHATS CANTALIEN

Sector positioning

Liquidity ratio
193.11 2025
2023
2024
2025
Q1: 125.01
Med: 162.11
Q3: 270.78
Good +10 pts over 3 years

In 2025, the liquidity ratio of EURL GROUPEMENT D'ACHATS ... (193.11) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
0.0x 2025
2023
2024
2025
Q1: -3.23x
Med: 0.0x
Q3: 22.64x
Good +25 pts over 3 years

In 2025, the interest coverage of EURL GROUPEMENT D'ACHATS ... (0.0x) 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: 42 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 53 days. Favorable situation: supplier credit is longer than customer credit by 11 days. Overall, WCR represents 49 days of revenue, i.e. 48 k€ to permanently finance. Over 2017-2025, WCR increased by +80%, requiring additional financing.

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

48 162 €

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

42 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

53 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 in days of revenue (2025) ?
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

49 j

WCR and payment terms evolution
EURL GROUPEMENT D'ACHATS CANTALIEN

Positioning of EURL GROUPEMENT D'ACHATS CANTALIEN in its sector

Comparison with sector Centrales d'achat non alimentaires

Valuation estimate

Based on 85 transactions of similar company sales (all years), the value of EURL GROUPEMENT D'ACHATS CANTALIEN is estimated at 34 727 € (range 19 316€ - 83 685€). With an EBITDA of 310€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.32x (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.

Estimated enterprise value 2025
85 tx
19k€ 34k€ 83k€
34 727 € Range: 19 316€ - 83 685€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
310 € × 1.0x
Estimation 305 €
168€ - 1 352€
Revenue Multiple 30%
353 561 € × 0.32x
Estimation 114 223 €
63 618€ - 271 423€
Net Income Multiple 20%
1 124 € × 1.4x
Estimation 1 543 €
736€ - 7 913€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 85 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 (Centrales d'achat non alimentaires)

Compare EURL GROUPEMENT D'ACHATS CANTALIEN with other companies in the same sector:

Voir toutes les statistiques du secteur Centrales d'achat non alimentaires

Frequently asked questions about EURL GROUPEMENT D'ACHATS CANTALIEN

What is the revenue of EURL GROUPEMENT D'ACHATS CANTALIEN ?

The revenue of EURL GROUPEMENT D'ACHATS CANTALIEN in 2025 is 354 k€.

Is EURL GROUPEMENT D'ACHATS CANTALIEN profitable?

Yes, EURL GROUPEMENT D'ACHATS CANTALIEN generated a net profit of 1 k€ in 2025.

Where is the headquarters of EURL GROUPEMENT D'ACHATS CANTALIEN ?

The headquarters of EURL GROUPEMENT D'ACHATS CANTALIEN is located in AURILLAC (15000), in the department Cantal.

Where to find the tax return of EURL GROUPEMENT D'ACHATS CANTALIEN ?

The tax return of EURL GROUPEMENT D'ACHATS CANTALIEN 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 EURL GROUPEMENT D'ACHATS CANTALIEN operate?

EURL GROUPEMENT D'ACHATS CANTALIEN operates in the sector Centrales d'achat non alimentaires (NAF code 46.19A). See the 'Sector positioning' section above to compare the company with its competitors.