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SOCAT STE ORTHEZIENNE DE CADEAUX ET ARTS DE LA TABLE : revenue, balance sheet and financial ratios

SOCAT STE ORTHEZIENNE DE CADEAUX ET ARTS DE LA TABLE is a French company founded 36 years ago, specialized in the sector Commerce de détail d'autres équipements du foyer. Based in ORTHEZ (64300), this company of category PME shows in 2021 a revenue of 76 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 - SOCAT STE ORTHEZIENNE DE CADEAUX ET ARTS DE LA TABLE (SIREN 351974167)
Indicator 2021
Revenue 75 820 €
Net income 901 €
EBITDA -13 239 €
Net margin 1.2%

Revenue and income statement

In 2021, SOCAT STE ORTHEZIENNE DE CADEAUX ET ARTS DE LA TABLE achieves revenue of 76 k€. After deducting consumption (36 k€), gross margin stands at 39 k€, i.e. a rate of 52%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -13 k€, representing -17.5% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 901 €, i.e. 1.2% 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

75 820 €

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

39 426 €

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

-13 239 €

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

1 570 €

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

901 €

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

-15.2%

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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 24%. 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 67%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

24.1%

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

67.329%

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

-15.801%

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

-1.394

Asset age ratio (2021) ?
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

44.1%

Solvency indicators evolution
SOCAT STE ORTHEZIENNE DE CADEAUX ET ARTS DE LA TABLE

Sector positioning

Debt ratio
24.1 2021
2021
Q1: 1.75
Med: 43.3
Q3: 118.13
Good

In 2021, the debt ratio of SOCAT STE ORTHEZIENNE DE ... (24.10) 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
67.33% 2021
2021
Q1: 12.58%
Med: 32.75%
Q3: 53.66%
Excellent

In 2021, the financial autonomy of SOCAT STE ORTHEZIENNE DE ... (67.3%) 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
-1.39 years 2021
2021
Q1: 0.0 years
Med: 0.5 years
Q3: 3.11 years
Excellent

In 2021, the repayment capacity of SOCAT STE ORTHEZIENNE DE ... (-1.39) 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 185.75. 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

185.746

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

-5.129

Liquidity indicators evolution
SOCAT STE ORTHEZIENNE DE CADEAUX ET ARTS DE LA TABLE

Sector positioning

Liquidity ratio
185.75 2021
2021
Q1: 137.36
Med: 217.79
Q3: 338.24
Average

In 2021, the liquidity ratio of SOCAT STE ORTHEZIENNE DE ... (185.75) 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
-5.13x 2021
2021
Q1: 0.0x
Med: 0.2x
Q3: 2.13x
Average

In 2021, the interest coverage of SOCAT STE ORTHEZIENNE DE ... (-5.1x) 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: 6 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 45 days. Excellent situation: suppliers finance 39 days of the operating cycle (retail model). Inventory turnover is 93 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 8 days of revenue, i.e. 2 k€ 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

1 774 €

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

6 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

45 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

93 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

8 j

WCR and payment terms evolution
SOCAT STE ORTHEZIENNE DE CADEAUX ET ARTS DE LA TABLE

Positioning of SOCAT STE ORTHEZIENNE DE CADEAUX ET ARTS DE LA TABLE in its sector

Comparison with sector Commerce de détail d'autres équipements du foyer

Valuation estimate

Based on 54 transactions of similar company sales in 2021, the value of SOCAT STE ORTHEZIENNE DE CADEAUX ET ARTS DE LA TABLE is estimated at 7 633 € (range 5 622€ - 18 249€). The price/revenue ratio is 0.16x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2021
54 tx
5k€ 7k€ 18k€
7 633 € Range: 5 622€ - 18 249€
NAF 5 année 2021

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
75 820 € × 0.16x
Estimation 11 849 €
8 822€ - 27 321€
Net Income Multiple 20%
901 € × 1.5x
Estimation 1 310 €
823€ - 4 643€
How is this estimate calculated?

This estimate is based on the analysis of 54 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 d'autres équipements du foyer)

Compare SOCAT STE ORTHEZIENNE DE CADEAUX ET ARTS DE LA TABLE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'autres équipements du foyer

Frequently asked questions about SOCAT STE ORTHEZIENNE DE CADEAUX ET ARTS DE LA TABLE

What is the revenue of SOCAT STE ORTHEZIENNE DE CADEAUX ET ARTS DE LA TABLE ?

The revenue of SOCAT STE ORTHEZIENNE DE CADEAUX ET ARTS DE LA TABLE in 2021 is 76 k€.

Is SOCAT STE ORTHEZIENNE DE CADEAUX ET ARTS DE LA TABLE profitable?

Yes, SOCAT STE ORTHEZIENNE DE CADEAUX ET ARTS DE LA TABLE generated a net profit of 901€ in 2021.

Where is the headquarters of SOCAT STE ORTHEZIENNE DE CADEAUX ET ARTS DE LA TABLE ?

The headquarters of SOCAT STE ORTHEZIENNE DE CADEAUX ET ARTS DE LA TABLE is located in ORTHEZ (64300), in the department Pyrenees-Atlantiques.

Where to find the tax return of SOCAT STE ORTHEZIENNE DE CADEAUX ET ARTS DE LA TABLE ?

The tax return of SOCAT STE ORTHEZIENNE DE CADEAUX ET ARTS DE LA TABLE 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 SOCAT STE ORTHEZIENNE DE CADEAUX ET ARTS DE LA TABLE operate?

SOCAT STE ORTHEZIENNE DE CADEAUX ET ARTS DE LA TABLE operates in the sector Commerce de détail d'autres équipements du foyer (NAF code 47.59B). See the 'Sector positioning' section above to compare the company with its competitors.