LE CAIRN 4 IT : revenue, balance sheet and financial ratios

LE CAIRN 4 IT is a French company founded 17 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in YVRE-LE-POLIN (72330), this company of category PME shows in 2024 a revenue of 175 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-11

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - LE CAIRN 4 IT (SIREN 509402418)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue 174 577 € 170 144 € 206 960 € 76 401 € 46 464 € 73 375 € 75 359 € 76 555 € 70 250 € 68 537 €
Net income 17 026 € 14 607 € 37 489 € 13 749 € -7 558 € 159 € 30 € 5 530 € 99 € 297 €
EBITDA 20 646 € 19 138 € 41 201 € 12 459 € -7 867 € -2 595 € -7 054 € 131 € -5 161 € -2 105 €
Net margin 9.8% 8.6% 18.1% 18.0% -16.3% 0.2% 0.0% 7.2% 0.1% 0.4%

Revenue and income statement

In 2024, LE CAIRN 4 IT achieves revenue of 175 k€. Over the period 2015-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +10.9%. Vs 2023: +3%. After deducting consumption (0 €), gross margin stands at 175 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 21 k€, representing 11.8% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 17 k€, i.e. 9.8% of revenue. This profit can be retained or distributed to shareholders.

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

174 577 €

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

174 577 €

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

20 646 €

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

20 274 €

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

17 026 €

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

11.8%

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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 6%. 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 4%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 14.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

6.373%

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

4.078%

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

14.889%

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

0.224

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

40.2%

Solvency indicators evolution
LE CAIRN 4 IT

Sector positioning

Debt ratio
6.37 2024
2022
2023
2024
Q1: 0.0
Med: 4.01
Q3: 41.89
Average -23 pts over 3 years

In 2024, the debt ratio of LE CAIRN 4 IT (6.37) 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
4.08% 2024
2022
2023
2024
Q1: 4.32%
Med: 38.98%
Q3: 76.52%
Average -19 pts over 3 years

In 2024, the financial autonomy of LE CAIRN 4 IT (4.1%) 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
0.22 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.11 years
Average

In 2024, the repayment capacity of LE CAIRN 4 IT (0.22) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 917.32. 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 0.9x. Danger: operating income does not cover interest charges, unsustainable situation.

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

917.322

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

0.852

Liquidity indicators evolution
LE CAIRN 4 IT

Sector positioning

Liquidity ratio
917.32 2024
2022
2023
2024
Q1: 139.09
Med: 313.97
Q3: 967.44
Good +40 pts over 3 years

In 2024, the liquidity ratio of LE CAIRN 4 IT (917.32) 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
0.85x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.28x
Excellent

In 2024, the interest coverage of LE CAIRN 4 IT (0.8x) 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: 58 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 5 days. The gap of 53 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. WCR is negative (-23 days): operations structurally generate cash. Notable WCR improvement over the period (-1421%), freeing up cash.

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

-11 131 €

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

58 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

5 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

0 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

-23 j

WCR and payment terms evolution
LE CAIRN 4 IT

Positioning of LE CAIRN 4 IT in its sector

Comparison with sector Conseil pour les affaires et autres conseils de gestion

Valuation estimate

Based on 69 transactions of similar company sales in 2024, the value of LE CAIRN 4 IT is estimated at 102 050 € (range 37 726€ - 167 571€). With an EBITDA of 20 646€, the sector multiple of 4.3x is applied. The price/revenue ratio is 0.66x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
69 tx
37k€ 102k€ 167k€
102 050 € Range: 37 726€ - 167 571€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
20 646 € × 4.3x
Estimation 87 918 €
17 479€ - 140 758€
Revenue Multiple 30%
174 577 € × 0.66x
Estimation 115 029 €
66 943€ - 127 194€
Net Income Multiple 20%
17 026 € × 6.9x
Estimation 117 914 €
44 522€ - 295 171€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 69 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 (Conseil pour les affaires et autres conseils de gestion)

Compare LE CAIRN 4 IT with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion

Frequently asked questions about LE CAIRN 4 IT

What is the revenue of LE CAIRN 4 IT ?

The revenue of LE CAIRN 4 IT in 2024 is 175 k€.

Is LE CAIRN 4 IT profitable?

Yes, LE CAIRN 4 IT generated a net profit of 17 k€ in 2024.

Where is the headquarters of LE CAIRN 4 IT ?

The headquarters of LE CAIRN 4 IT is located in YVRE-LE-POLIN (72330), in the department Sarthe.

Where to find the tax return of LE CAIRN 4 IT ?

The tax return of LE CAIRN 4 IT 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 LE CAIRN 4 IT operate?

LE CAIRN 4 IT operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.