LA CAYENNAISE DE DISTRIBUTION : revenue, balance sheet and financial ratios

LA CAYENNAISE DE DISTRIBUTION is a French company founded 39 years ago, specialized in the sector Commerce de détail de meubles. Based in MATOURY (97351), this company of category ETI shows in 2024 a revenue of 22.5 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 - LA CAYENNAISE DE DISTRIBUTION (SIREN 338288251)
Indicator 2024 2023 2022
Revenue 22 462 671 € 22 303 274 € 20 946 437 €
Net income -152 919 € -266 259 € 536 565 €
EBITDA 734 195 € 820 666 € 1 157 869 €
Net margin -0.7% -1.2% 2.6%

Revenue and income statement

In 2024, LA CAYENNAISE DE DISTRIBUTION achieves revenue of 22.5 M€. Revenue is growing positively over 3 years (CAGR: +3.6%). Vs 2023: +1%. After deducting consumption (14.2 M€), gross margin stands at 8.3 M€, i.e. a rate of 37%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 734 k€, representing 3.3% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -153 k€ (-0.7% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

22 462 671 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

8 268 803 €

EBITDA (2024) ?
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

734 195 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

335 061 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-152 919 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

3.3%

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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 332%. 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 14%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

332.365%

Financial autonomy (2024) ?
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

13.913%

Cash flow / Revenue (2024) ?
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

-2.243%

Repayment capacity (2024) ?
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

-13.271

Asset age ratio (2024) ?
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

16.4%

Solvency indicators evolution
LA CAYENNAISE DE DISTRIBUTION

Sector positioning

Debt ratio
332.37 2024
2022
2023
2024
Q1: 1.63
Med: 24.85
Q3: 81.95
Average

In 2024, the debt ratio of LA CAYENNAISE DE DISTRIBU... (332.37) 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
13.91% 2024
2022
2023
2024
Q1: 11.72%
Med: 29.88%
Q3: 50.21%
Average -5 pts over 3 years

In 2024, the financial autonomy of LA CAYENNAISE DE DISTRIBU... (13.9%) 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
-13.27 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.47 years
Q3: 2.71 years
Excellent -51 pts over 3 years

In 2024, the repayment capacity of LA CAYENNAISE DE DISTRIBU... (-13.27) 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 180.29. 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 63.8x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2024) ?
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

180.293

Interest coverage (2024) ?
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

63.758

Liquidity indicators evolution
LA CAYENNAISE DE DISTRIBUTION

Sector positioning

Liquidity ratio
180.29 2024
2022
2023
2024
Q1: 115.32
Med: 162.76
Q3: 261.62
Good -12 pts over 3 years

In 2024, the liquidity ratio of LA CAYENNAISE DE DISTRIBU... (180.29) 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
63.76x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.87x
Q3: 6.35x
Excellent

In 2024, the interest coverage of LA CAYENNAISE DE DISTRIBU... (63.8x) 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. Average customer payment term: 50 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 93 days. Excellent situation: suppliers finance 43 days of the operating cycle (retail model). Inventory turnover is 121 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 173 days of revenue, i.e. 10.8 M€ to permanently finance.

Operating WCR (2024) ?
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

10 767 931 €

Customer credit (2024) ?
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

50 j

Supplier credit (2024) ?
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

93 j

Inventory turnover (2024) ?
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

121 j

WCR in days of revenue (2024) ?
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

173 j

WCR and payment terms evolution
LA CAYENNAISE DE DISTRIBUTION

Positioning of LA CAYENNAISE DE DISTRIBUTION in its sector

Comparison with sector Commerce de détail de meubles

Valuation estimate

Based on 61 transactions of similar company sales in 2024, the value of LA CAYENNAISE DE DISTRIBUTION is estimated at 4 019 154 € (range 2 932 216€ - 5 806 303€). With an EBITDA of 734 195€, the sector multiple of 4.7x is applied. The price/revenue ratio is 0.22x (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 2024
61 tx
2932k€ 4019k€ 5806k€
4 019 154 € Range: 2 932 216€ - 5 806 303€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
734 195 € × 4.7x
Estimation 3 461 835 €
2 494 264€ - 5 395 019€
Revenue Multiple 30%
22 462 671 € × 0.22x
Estimation 4 948 019 €
3 662 137€ - 6 491 778€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 61 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 LA CAYENNAISE DE DISTRIBUTION with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de meubles

Frequently asked questions about LA CAYENNAISE DE DISTRIBUTION

What is the revenue of LA CAYENNAISE DE DISTRIBUTION ?

The revenue of LA CAYENNAISE DE DISTRIBUTION in 2024 is 22.5 M€.

Is LA CAYENNAISE DE DISTRIBUTION profitable?

LA CAYENNAISE DE DISTRIBUTION recorded a net loss in 2024.

Where is the headquarters of LA CAYENNAISE DE DISTRIBUTION ?

The headquarters of LA CAYENNAISE DE DISTRIBUTION is located in MATOURY (97351), in the department Guyane.

Where to find the tax return of LA CAYENNAISE DE DISTRIBUTION ?

The tax return of LA CAYENNAISE DE DISTRIBUTION 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 LA CAYENNAISE DE DISTRIBUTION operate?

LA CAYENNAISE DE DISTRIBUTION 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.