SARL C A P : revenue, balance sheet and financial ratios

SARL C A P is a French company founded 34 years ago, specialized in the sector Autres commerces de détail en magasin non spécialisé. Based in MONTELIMAR (26200), this company of category PME shows in 2023 a revenue of 1.4 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 - SARL C A P (SIREN 382483584)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C 1 359 326 € 1 385 992 € 1 406 959 € 1 455 522 € 1 249 449 € 1 280 585 € 1 269 423 € 1 366 489 €
Net income 453 996 € 44 673 € 40 703 € 68 439 € 115 603 € 39 452 € 133 836 € 134 481 € 105 154 €
EBITDA N/C 50 124 € 64 055 € 79 279 € 144 702 € 53 933 € 32 148 € 50 325 € 35 619 €
Net margin N/C 3.3% 2.9% 4.9% 7.9% 3.2% 10.5% 10.6% 7.7%

Revenue and income statement

In 2024, SARL C A P generates positive net income of 454 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 105 k€ -> 454 k€.

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

453 996 €

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 81%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 52%. 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

81.145%

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

52.07%

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

26.2%

Solvency indicators evolution
SARL C A P

Sector positioning

Debt ratio
81.14 2024
2022
2023
2024
Q1: 0.0
Med: 23.43
Q3: 121.92
Average -9 pts over 3 years

In 2024, the debt ratio of SARL C A P (81.14) 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
52.07% 2024
2022
2023
2024
Q1: 0.29%
Med: 21.22%
Q3: 45.84%
Excellent

In 2024, the financial autonomy of SARL C A P (52.1%) 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
38.72 years 2023
2022
2023
Q1: 0.0 years
Med: 0.11 years
Q3: 1.54 years
Watch

In 2023, the repayment capacity of SARL C A P (38.72) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 235.52. 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

235.522

Liquidity indicators evolution
SARL C A P

Sector positioning

Liquidity ratio
235.52 2024
2022
2023
2024
Q1: 98.73
Med: 156.88
Q3: 292.75
Good +11 pts over 3 years

In 2024, the liquidity ratio of SARL C A P (235.52) 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
161.78x 2023
2022
2023
Q1: 0.0x
Med: 0.36x
Q3: 2.9x
Excellent

In 2023, the interest coverage of SARL C A P (161.8x) 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.

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

0 €

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

0 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

0 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 and payment terms evolution
SARL C A P

Positioning of SARL C A P in its sector

Comparison with sector Autres commerces de détail en magasin non spécialisé

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (31 transactions). This range of 334 783€ to 746 802€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
334k€ 688k€ 746k€
688 864 € Range: 334 783€ - 746 802€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 31 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 (Autres commerces de détail en magasin non spécialisé)

Compare SARL C A P with other companies in the same sector:

Voir toutes les statistiques du secteur Autres commerces de détail en magasin non spécialisé

Frequently asked questions about SARL C A P

What is the revenue of SARL C A P ?

The revenue of SARL C A P in 2023 is 1.4 M€.

Is SARL C A P profitable?

Yes, SARL C A P generated a net profit of 454 k€ in 2024.

Where is the headquarters of SARL C A P ?

The headquarters of SARL C A P is located in MONTELIMAR (26200), in the department Drome.

Where to find the tax return of SARL C A P ?

The tax return of SARL C A P 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 SARL C A P operate?

SARL C A P operates in the sector Autres commerces de détail en magasin non spécialisé (NAF code 47.19B). See the 'Sector positioning' section above to compare the company with its competitors.