KATANA SUSHI CHERBOURG : revenue, balance sheet and financial ratios

KATANA SUSHI CHERBOURG is a French company founded 5 years ago, specialized in the sector Restauration traditionnelle. Based in CHERBOURG-EN-COTENTIN (50100), this company of category PME shows in 2022 a revenue of 355 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 - KATANA SUSHI CHERBOURG (SIREN 893118083)
Indicator 2022 2021
Revenue 354 542 € 281 071 €
Net income -1 581 € 2 809 €
EBITDA -130 € 4 921 €
Net margin -0.4% 1.0%

Revenue and income statement

In 2022, KATANA SUSHI CHERBOURG achieves revenue of 355 k€. Vs 2021, growth of +26% (281 k€ -> 355 k€). After deducting consumption (129 k€), gross margin stands at 225 k€, i.e. a rate of 64%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -130 €, representing -0.0% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -2 k€ (-0.4% of revenue), which will impact equity.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

354 542 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

225 409 €

EBITDA (2022) ?
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

-130 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-815 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-1 581 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-0.0%

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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 1%. 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 17%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

1.477%

Financial autonomy (2022) ?
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

17.096%

Cash flow / Revenue (2022) ?
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

-0.313%

Repayment capacity (2022) ?
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

-0.083

Solvency indicators evolution
KATANA SUSHI CHERBOURG

Sector positioning

Debt ratio
1.48 2022
2021
2022
Q1: 0.42
Med: 45.67
Q3: 157.58
Good

In 2022, the debt ratio of KATANA SUSHI CHERBOURG (1.48) 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
17.1% 2022
2021
2022
Q1: 7.88%
Med: 31.38%
Q3: 55.22%
Average

In 2022, the financial autonomy of KATANA SUSHI CHERBOURG (17.1%) 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
-0.08 years 2022
2021
2022
Q1: -0.57 years
Med: 0.5 years
Q3: 3.45 years
Good +11 pts over 2 years

In 2022, the repayment capacity of KATANA SUSHI CHERBOURG (-0.08) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 0.00. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement.

Liquidity ratio (2022) ?
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

0.0

Interest coverage (2022) ?
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

-510.0

Liquidity indicators evolution
KATANA SUSHI CHERBOURG

Sector positioning

Liquidity ratio
0.0 2022
2021
2022
Q1: 69.17
Med: 146.22
Q3: 272.06
Watch

In 2022, the liquidity ratio of KATANA SUSHI CHERBOURG (0.00) 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
-510.0x 2022
2021
2022
Q1: -0.42x
Med: 0.37x
Q3: 4.22x
Watch -50 pts over 2 years

In 2022, the interest coverage of KATANA SUSHI CHERBOURG (-510.0x) 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: 16 days. Favorable situation: supplier credit is longer than customer credit by 16 days. WCR is negative (-19 days): operations structurally generate cash.

Operating WCR (2022) ?
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

-18 223 €

Customer credit (2022) ?
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 (2022) ?
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

16 j

Inventory turnover (2022) ?
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 (2022) ?
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

-19 j

WCR and payment terms evolution
KATANA SUSHI CHERBOURG

Positioning of KATANA SUSHI CHERBOURG in its sector

Comparison with sector Restauration traditionnelle

Valuation estimate

Based on 833 transactions of similar company sales in 2022, the value of KATANA SUSHI CHERBOURG is estimated at 339 056 € (range 193 601€ - 585 995€). The price/revenue ratio is 0.96x (in line with sector norms). 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.

Estimated enterprise value 2022
833 transactions
193k€ 339k€ 585k€
339 056 € Range: 193 601€ - 585 995€
NAF 5 année 2022

Valuation method used

Revenue Multiple
354 542 € × 0.96x = 339 057 €
Range: 193 601€ - 585 996€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 833 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 (Restauration traditionnelle)

Compare KATANA SUSHI CHERBOURG with other companies in the same sector:

Voir toutes les statistiques du secteur Restauration traditionnelle

Frequently asked questions about KATANA SUSHI CHERBOURG

What is the revenue of KATANA SUSHI CHERBOURG ?

The revenue of KATANA SUSHI CHERBOURG in 2022 is 355 k€.

Is KATANA SUSHI CHERBOURG profitable?

KATANA SUSHI CHERBOURG recorded a net loss in 2022.

Where is the headquarters of KATANA SUSHI CHERBOURG ?

The headquarters of KATANA SUSHI CHERBOURG is located in CHERBOURG-EN-COTENTIN (50100), in the department Manche.

Where to find the tax return of KATANA SUSHI CHERBOURG ?

The tax return of KATANA SUSHI CHERBOURG 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 KATANA SUSHI CHERBOURG operate?

KATANA SUSHI CHERBOURG operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.