LAURENT CATAN S.A.S. : revenue, balance sheet and financial ratios

LAURENT CATAN S.A.S. is a French company founded 30 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques . Based in PARIS (75009), this company of category PME shows in 2024 a revenue of 712 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 - LAURENT CATAN S.A.S. (SIREN 401874128)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 711 690 € 995 155 € 1 109 461 € 1 039 814 € 944 941 € 703 696 € 532 973 € 1 021 844 € 654 404 €
Net income -24 594 € 16 957 € 42 522 € 26 203 € 92 418 € 4 936 € -104 458 € -39 342 € -11 078 €
EBITDA -7 928 € 38 909 € 75 918 € 43 038 € 95 774 € 7 377 € -99 515 € -27 589 € -10 793 €
Net margin -3.5% 1.7% 3.8% 2.5% 9.8% 0.7% -19.6% -3.9% -1.7%

Revenue and income statement

In 2024, LAURENT CATAN S.A.S. achieves revenue of 712 k€. Revenue is growing positively over 9 years (CAGR: +1.1%). Significant drop of -28% vs 2023. After deducting consumption (465 k€), gross margin stands at 246 k€, i.e. a rate of 35%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -8 k€, representing -1.1% of revenue. Warning negative scissor effect: despite revenue change (-28%), EBITDA varies by -120%, reducing margin by 5.0 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -25 k€ (-3.5% 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

711 690 €

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

246 434 €

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

-7 928 €

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

-26 164 €

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

-24 594 €

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

-1.1%

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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 12%. 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 69%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

12.044%

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

68.953%

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

-1.006%

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

-7.046

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

22.5%

Solvency indicators evolution
LAURENT CATAN S.A.S.

Sector positioning

Debt ratio
12.04 2024
2022
2023
2024
Q1: 0.08
Med: 13.95
Q3: 53.28
Good -5 pts over 3 years

In 2024, the debt ratio of LAURENT CATAN S.A.S. (12.04) 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
68.95% 2024
2022
2023
2024
Q1: 15.13%
Med: 40.89%
Q3: 62.7%
Excellent

In 2024, the financial autonomy of LAURENT CATAN S.A.S. (69.0%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
-7.05 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.68 years
Excellent -42 pts over 3 years

In 2024, the repayment capacity of LAURENT CATAN S.A.S. (-7.05) 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 416.38. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

416.379

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

-32.001

Liquidity indicators evolution
LAURENT CATAN S.A.S.

Sector positioning

Liquidity ratio
416.38 2024
2022
2023
2024
Q1: 148.38
Med: 236.0
Q3: 414.69
Excellent

In 2024, the liquidity ratio of LAURENT CATAN S.A.S. (416.38) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
-32.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.11x
Q3: 6.38x
Average -50 pts over 3 years

In 2024, the interest coverage of LAURENT CATAN S.A.S. (-32.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 14 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 60 days. Excellent situation: suppliers finance 46 days of the operating cycle (retail model). Inventory turnover is 240 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 213 days of revenue, i.e. 422 k€ 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

421 940 €

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

14 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

60 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

240 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

213 j

WCR and payment terms evolution
LAURENT CATAN S.A.S.

Positioning of LAURENT CATAN S.A.S. in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'autres biens domestiques

Valuation estimate

Based on 145 transactions of similar company sales (all years), the value of LAURENT CATAN S.A.S. is estimated at 136 164 € (range 76 636€ - 347 128€). The price/revenue ratio is 0.19x (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.

Estimated enterprise value 2024
145 transactions
76k€ 136k€ 347k€
136 164 € Range: 76 636€ - 347 128€
NAF 5 all-time

Valuation method used

Revenue Multiple
711 690 € × 0.19x = 136 165 €
Range: 76 637€ - 347 129€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 145 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 gros (commerce interentreprises) d'autres biens domestiques )

Compare LAURENT CATAN S.A.S. with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'autres biens domestiques

Frequently asked questions about LAURENT CATAN S.A.S.

What is the revenue of LAURENT CATAN S.A.S. ?

The revenue of LAURENT CATAN S.A.S. in 2024 is 712 k€.

Is LAURENT CATAN S.A.S. profitable?

LAURENT CATAN S.A.S. recorded a net loss in 2024.

Where is the headquarters of LAURENT CATAN S.A.S. ?

The headquarters of LAURENT CATAN S.A.S. is located in PARIS (75009), in the department Paris.

Where to find the tax return of LAURENT CATAN S.A.S. ?

The tax return of LAURENT CATAN S.A.S. 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 LAURENT CATAN S.A.S. operate?

LAURENT CATAN S.A.S. operates in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques (NAF code 46.49Z). See the 'Sector positioning' section above to compare the company with its competitors.