S.E. CASSIGNOL EQUIPEMENT DE LA MAISON : revenue, balance sheet and financial ratios

S.E. CASSIGNOL EQUIPEMENT DE LA MAISON is a French company founded 44 years ago, specialized in the sector Commerce de détail de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus). Based in PAMIERS (09100), this company of category ETI shows in 2023 a revenue of 11.4 M€. 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 - S.E. CASSIGNOL EQUIPEMENT DE LA MAISON (SIREN 323733352)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue 11 396 790 € 11 677 107 € 10 946 034 € 10 147 962 € 9 866 569 € 10 052 175 € 10 144 038 € 10 400 970 € 10 142 624 €
Net income 601 102 € 890 142 € 663 550 € 459 155 € 544 398 € 490 093 € 432 287 € 490 473 € 275 712 €
EBITDA 910 092 € 1 307 956 € 1 160 968 € 753 838 € 875 848 € 834 701 € 737 414 € 943 840 € 535 968 €
Net margin 5.3% 7.6% 6.1% 4.5% 5.5% 4.9% 4.3% 4.7% 2.7%

Revenue and income statement

In 2023, S.E. CASSIGNOL EQUIPEMENT DE LA MAISON achieves revenue of 11.4 M€. Revenue is growing positively over 9 years (CAGR: +1.5%). Slight decline of -2% vs 2022. After deducting consumption (7.6 M€), gross margin stands at 3.8 M€, i.e. a rate of 34%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 910 k€, representing 8.0% of revenue. Warning negative scissor effect: despite revenue change (-2%), EBITDA varies by -30%, reducing margin by 3.2 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 601 k€, i.e. 5.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

11 396 790 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

3 823 475 €

EBITDA (2023) ?
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

910 092 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

794 169 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

601 102 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

8.0%

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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 16%. 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 52%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 6.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

16.095%

Financial autonomy (2023) ?
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

51.918%

Cash flow / Revenue (2023) ?
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

6.098%

Repayment capacity (2023) ?
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

0.724

Asset age ratio (2023) ?
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

8.6%

Solvency indicators evolution
S.E. CASSIGNOL EQUIPEMENT DE LA MAISON

Sector positioning

Debt ratio
16.09 2023
2021
2022
2023
Q1: 12.05
Med: 38.78
Q3: 91.02
Good -39 pts over 3 years

In 2023, the debt ratio of S.E. CASSIGNOL EQUIPEMENT... (16.09) 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
51.92% 2023
2021
2022
2023
Q1: 28.46%
Med: 47.41%
Q3: 62.06%
Good +22 pts over 3 years

In 2023, the financial autonomy of S.E. CASSIGNOL EQUIPEMENT... (51.9%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
0.72 years 2023
2021
2022
2023
Q1: 0.12 years
Med: 1.53 years
Q3: 4.29 years
Good -27 pts over 3 years

In 2023, the repayment capacity of S.E. CASSIGNOL EQUIPEMENT... (0.72) 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 221.06. 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 3.7x. Financial charges are adequately covered by operations.

Liquidity ratio (2023) ?
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

221.058

Interest coverage (2023) ?
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

3.681

Liquidity indicators evolution
S.E. CASSIGNOL EQUIPEMENT DE LA MAISON

Sector positioning

Liquidity ratio
221.06 2023
2021
2022
2023
Q1: 187.15
Med: 273.77
Q3: 394.4
Average -10 pts over 3 years

In 2023, the liquidity ratio of S.E. CASSIGNOL EQUIPEMENT... (221.06) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
3.68x 2023
2021
2022
2023
Q1: 0.14x
Med: 2.84x
Q3: 9.35x
Good -7 pts over 3 years

In 2023, the interest coverage of S.E. CASSIGNOL EQUIPEMENT... (3.7x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 20 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 72 days. Excellent situation: suppliers finance 52 days of the operating cycle (retail model). Inventory turnover is 92 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 150 days of revenue, i.e. 4.7 M€ to permanently finance. Over 2015-2023, WCR increased by +102%, requiring additional financing.

Operating WCR (2023) ?
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

4 739 697 €

Customer credit (2023) ?
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

20 j

Supplier credit (2023) ?
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

72 j

Inventory turnover (2023) ?
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

92 j

WCR in days of revenue (2023) ?
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

150 j

WCR and payment terms evolution
S.E. CASSIGNOL EQUIPEMENT DE LA MAISON

Positioning of S.E. CASSIGNOL EQUIPEMENT DE LA MAISON in its sector

Comparison with sector Commerce de détail de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus)

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (33 transactions). This range of 759 028€ to 1 708 857€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
759k€ 1264k€ 1708k€
1 264 788 € Range: 759 028€ - 1 708 857€
NAF 5 année 2023

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 33 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 quincaillerie, peintures et verres en grandes surfaces (400 m2et plus))

Compare S.E. CASSIGNOL EQUIPEMENT DE LA MAISON with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus)

Frequently asked questions about S.E. CASSIGNOL EQUIPEMENT DE LA MAISON

What is the revenue of S.E. CASSIGNOL EQUIPEMENT DE LA MAISON ?

The revenue of S.E. CASSIGNOL EQUIPEMENT DE LA MAISON in 2023 is 11.4 M€.

Is S.E. CASSIGNOL EQUIPEMENT DE LA MAISON profitable?

Yes, S.E. CASSIGNOL EQUIPEMENT DE LA MAISON generated a net profit of 601 k€ in 2023.

Where is the headquarters of S.E. CASSIGNOL EQUIPEMENT DE LA MAISON ?

The headquarters of S.E. CASSIGNOL EQUIPEMENT DE LA MAISON is located in PAMIERS (09100), in the department Ariege.

Where to find the tax return of S.E. CASSIGNOL EQUIPEMENT DE LA MAISON ?

The tax return of S.E. CASSIGNOL EQUIPEMENT DE LA MAISON 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 S.E. CASSIGNOL EQUIPEMENT DE LA MAISON operate?

S.E. CASSIGNOL EQUIPEMENT DE LA MAISON operates in the sector Commerce de détail de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus) (NAF code 47.52B). See the 'Sector positioning' section above to compare the company with its competitors.