SOC CAUTION MUTUEL ARTISANALE VAL FRANCE : revenue, balance sheet and financial ratios

SOC CAUTION MUTUEL ARTISANALE VAL FRANCE is a French company founded 53 years ago, specialized in the sector Autre distribution de crédit. Based in TOURS (37200), this company of category PME shows in 2021 a revenue of 2.8 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 - SOC CAUTION MUTUEL ARTISANALE VAL FRANCE (SIREN 778158329)
Indicator 2021 2018 2014
Revenue 2 795 227 € 2 323 930 € N/C
Net income 1 407 638 € 395 576 € 191 002 €
EBITDA 2 573 452 € 2 091 059 € N/C
Net margin 50.4% 17.0% N/C

Revenue and income statement

In 2021, SOC CAUTION MUTUEL ARTISANALE VAL FRANCE achieves revenue of 2.8 M€. Over the period 2018-2021, the company shows strong growth with a CAGR (compound annual growth rate) of +6.3%. Vs 2018, growth of +20% (2.3 M€ -> 2.8 M€). After deducting consumption (0 €), gross margin stands at 2.8 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2.6 M€, representing 92.1% of revenue. Positive scissor effect: EBITDA margin improves by +2.1 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.4 M€, i.e. 50.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 795 227 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

2 795 227 €

EBITDA (2021) ?
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

2 573 452 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

1 695 569 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

1 407 638 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

92.1%

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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 3%. 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 90%. 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 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 239.3% 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 (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

3.13%

Financial autonomy (2021) ?
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

89.799%

Cash flow / Revenue (2021) ?
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

239.252%

Repayment capacity (2021) ?
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

0.077

Solvency indicators evolution
SOC CAUTION MUTUEL ARTISANALE VAL FRANCE

Sector positioning

Debt ratio
3.13 2021
2018
2021
Q1: 0.0
Med: 12.57
Q3: 95.24
Good -8 pts over 2 years

In 2021, the debt ratio of SOC CAUTION MUTUEL ARTISA... (3.13) 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
89.8% 2021
2014
2018
2021
Q1: 10.06%
Med: 40.6%
Q3: 71.59%
Excellent +52 pts over 3 years

In 2021, the financial autonomy of SOC CAUTION MUTUEL ARTISA... (89.8%) 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
0.08 years 2021
2014
2018
2021
Q1: 0.0 years
Med: 0.0 years
Q3: 2.15 years
Average +26 pts over 3 years

In 2021, the repayment capacity of SOC CAUTION MUTUEL ARTISA... (0.08) 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 2457.41. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2021) ?
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

2457.408

Interest coverage (2021) ?
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

0.0

Liquidity indicators evolution
SOC CAUTION MUTUEL ARTISANALE VAL FRANCE

Sector positioning

Liquidity ratio
2457.41 2021
2018
2021
Q1: 134.81
Med: 295.18
Q3: 615.54
Excellent

In 2021, the liquidity ratio of SOC CAUTION MUTUEL ARTISA... (2457.41) 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
0.0x 2021
2018
2021
Q1: -1.74x
Med: 0.0x
Q3: 0.18x
Good +25 pts over 2 years

In 2021, the interest coverage of SOC CAUTION MUTUEL ARTISA... (0.0x) 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. Overall, WCR represents 270 days of revenue, i.e. 2.1 M€ to permanently finance.

Operating WCR (2021) ?
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

2 098 684 €

Customer credit (2021) ?
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 (2021) ?
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 (2021) ?
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 (2021) ?
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

270 j

WCR and payment terms evolution
SOC CAUTION MUTUEL ARTISANALE VAL FRANCE

Positioning of SOC CAUTION MUTUEL ARTISANALE VAL FRANCE in its sector

Comparison with sector Autre distribution de crédit

Valuation estimate

Based on 135 transactions of similar company sales (all years), the value of SOC CAUTION MUTUEL ARTISANALE VAL FRANCE is estimated at 654 824 € (range 494 702€ - 4 911 984€). With an EBITDA of 2 573 452€, the sector multiple of 0.3x is applied. The price/revenue ratio is 0.11x (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 2021
135 transactions
494k€ 654k€ 4911k€
654 824 € Range: 494 702€ - 4 911 984€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
2 573 452 € × 0.3x
Estimation 899 070 €
622 306€ - 6 806 700€
Revenue Multiple 30%
2 795 227 € × 0.11x
Estimation 318 810 €
264 208€ - 638 549€
Net Income Multiple 20%
1 407 638 € × 0.4x
Estimation 548 235 €
521 435€ - 6 585 349€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 135 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 (Autre distribution de crédit)

Compare SOC CAUTION MUTUEL ARTISANALE VAL FRANCE with other companies in the same sector:

Voir toutes les statistiques du secteur Autre distribution de crédit

Frequently asked questions about SOC CAUTION MUTUEL ARTISANALE VAL FRANCE

What is the revenue of SOC CAUTION MUTUEL ARTISANALE VAL FRANCE ?

The revenue of SOC CAUTION MUTUEL ARTISANALE VAL FRANCE in 2021 is 2.8 M€.

Is SOC CAUTION MUTUEL ARTISANALE VAL FRANCE profitable?

Yes, SOC CAUTION MUTUEL ARTISANALE VAL FRANCE generated a net profit of 1.4 M€ in 2021.

Where is the headquarters of SOC CAUTION MUTUEL ARTISANALE VAL FRANCE ?

The headquarters of SOC CAUTION MUTUEL ARTISANALE VAL FRANCE is located in TOURS (37200), in the department Indre-et-Loire.

Where to find the tax return of SOC CAUTION MUTUEL ARTISANALE VAL FRANCE ?

The tax return of SOC CAUTION MUTUEL ARTISANALE VAL FRANCE 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 SOC CAUTION MUTUEL ARTISANALE VAL FRANCE operate?

SOC CAUTION MUTUEL ARTISANALE VAL FRANCE operates in the sector Autre distribution de crédit (NAF code 64.92Z). See the 'Sector positioning' section above to compare the company with its competitors.