SIREN : 489169169
KAS'UMAI is a French company founded 20 years ago, specialized in the sector Autres commerces de détail spécialisés divers. Based in MANOSQUE (04100), this company of category PME shows in 2022 a revenue of 61 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
| Indicator | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|
| Revenue | 60 606 € | 51 890 € | 51 812 € | 78 137 € | 61 031 € | 72 740 € | 74 511 € |
| Net income | 1 465 € | -571 € | 1 534 € | 1 064 € | -7 041 € | -16 € | 159 € |
| EBITDA | 1 324 € | -18 € | 986 € | 1 695 € | -4 919 € | -1 381 € | 1 382 € |
| Net margin | 2.4% | -1.1% | 3.0% | 1.4% | -11.5% | -0.0% | 0.2% |
In 2022, KAS'UMAI achieves revenue of 61 k€. Activity remains stable over the period (CAGR: -3.4%). Vs 2021, growth of +17% (52 k€ -> 61 k€). After deducting consumption (11 k€), gross margin stands at 50 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 1 k€, representing 2.2% of revenue. Positive scissor effect: EBITDA margin improves by +2.2 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1 k€, i.e. 2.4% of revenue. This profit can be retained or distributed to shareholders.
60 606 €
50 045 €
1 324 €
1 482 €
1 465 €
2.2%
The debt ratio (= Financial debt / Equity x 100) stands at 46%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 29%. The balance between equity and debt is satisfactory. Cash flow represents 3.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
45.772%
29.338%
3.086%
0.0
7.3%
In 2022, the debt ratio of KAS'UMAI (45.77) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2022, the financial autonomy of KAS'UMAI (29.3%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2022, the repayment capacity of KAS'UMAI (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.
The liquidity ratio (= Current assets / Current liabilities) stands at 265.84. 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 1.4x. Coverage is limited: any activity downturn would jeopardize interest payments.
265.842
1.36
In 2022, the liquidity ratio of KAS'UMAI (265.84) 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.
In 2022, the interest coverage of KAS'UMAI (1.4x) 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) 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: 5 days. Favorable situation: supplier credit is longer than customer credit by 5 days. Inventory turnover is 86 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 33 days of revenue, i.e. 6 k€ to permanently finance. Notable WCR improvement over the period (-34%), freeing up cash.
5 551 €
0 j
5 j
86 j
33 j
Based on 109 transactions of similar company sales in 2022, the value of KAS'UMAI is estimated at 10 808 € (range 6 590€ - 18 758€). With an EBITDA of 1 324€, the sector multiple of 1.8x is applied. The price/revenue ratio is 0.48x (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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 109 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 KAS'UMAI with other companies in the same sector:
Voir toutes les statistiques du secteur Autres commerces de détail spécialisés divers
The revenue of KAS'UMAI in 2022 is 61 k€.
Yes, KAS'UMAI generated a net profit of 1 k€ in 2022.
The headquarters of KAS'UMAI is located in MANOSQUE (04100), in the department Alpes-de-Haute-Provence.
The tax return of KAS'UMAI 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).
KAS'UMAI operates in the sector Autres commerces de détail spécialisés divers (NAF code 47.78C). See the 'Sector positioning' section above to compare the company with its competitors.