CALVADOS ROGER GROULT SA : revenue, balance sheet and financial ratios

CALVADOS ROGER GROULT SA is a French company founded 51 years ago, specialized in the sector Production de boissons alcooliques distillées. Based in VALORBIQUET (14290), this company of category PME shows in 2023 a revenue of 1.1 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

Historique financier - CALVADOS ROGER GROULT SA (SIREN 304464845)
Kennzahl 2023 2022 2021 2020 2019 2018 2017
Umsatz 1 124 070 € 1 159 074 € 962 440 € 900 728 € 897 054 € 953 614 € 994 771 €
Nettoergebnis 147 260 € 176 637 € 67 479 € 42 792 € 9 010 € 4 829 € 55 207 €
EBITDA 213 843 € 242 131 € 122 188 € 74 828 € 42 668 € 15 951 € 71 216 €
Nettomarge 13.1% 15.2% 7.0% 4.8% 1.0% 0.5% 5.5%

Umsatz und Gewinn- und Verlustrechnung

In 2023, CALVADOS ROGER GROULT SA achieves revenue of 1.1 M€. Revenue is growing positively over 7 years (CAGR: +2.1%). Slight decline of -3% vs 2022. After deducting consumption (158 k€), gross margin stands at 966 k€, i.e. a rate of 86%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 214 k€, representing 19.0% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 147 k€, i.e. 13.1% of revenue. This profit can be retained or distributed to shareholders.

Umsatz (2023) ?
Umsatz
Definition
Gesamtbetrag der Verkäufe von Waren und Dienstleistungen des Unternehmens.
Formel
Warenverkäufe + Verkaufte Produktion

1 124 070 €

Bruttomarge (2023) ?
Bruttomarge
Definition
Differenz zwischen Umsatz und Wareneinsatz.
Formel
Umsatz - Wareneinsatz

966 272 €

EBITDA (2023) ?
EBITDA (Betriebsergebnis vor Abschreibungen)
Definition
Ressource générée par l'activité courante, avant amortissements et charges financières.
Formel
Wertschöpfung - Personalkosten - Steuern
Interpretation
Positiv = rentable Tätigkeit

213 843 €

EBIT (2023) ?
EBIT (Betriebsergebnis)
Definition
Betriebsergebnis, einschließlich Abschreibungen und Rückstellungen.
Formel
EBITDA - Abschreibungen und Rückstellungen + Auflösungen

191 992 €

Nettoergebnis (2023) ?
Nettoergebnis
Definition
Bénéfice ou perte après toutes les charges, y compris impôts et éléments exceptionnels.
Formel
Ordentliches Ergebnis + Außerordentliches Ergebnis - Ertragsteuern

147 260 €

EBITDA-Marge (2023) ?
EBITDA-Marge
Definition
Misst die operative Rentabilität des Unternehmens.
Formel
(EBE / CA) x 100
Interpretation
> 10% : Gute Rentabilität
5-10% : Durchschnitt
< 5% : Faible

19.0%

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Solvenz- und Verschuldungskennzahlen

The debt ratio (= Financial debt / Equity x 100) stands at 17%. 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 81%. 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 2.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 15.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Verschuldungsgrad (2023) ?
Verschuldungsgrad
Definition
Misst das Verhältnis von Schulden zu Eigenkapital.
Formel
(Finanzschulden / Eigenkapital) x 100
Interpretation
< 50% : Faible
50-100% : Moderat
> 100% : Hoch

16.869%

Finanzielle Autonomie (2023) ?
Finanzielle Autonomie
Definition
Anteil des Eigenkapitals an der Gesamtfinanzierung.
Formel
(Eigenkapital / Bilanzsumme) x 100
Interpretation
> 30% : Gute Autonomie
20-30% : Durchschnitt
< 20% : Faible

81.147%

Cashflow / Umsatz (2023) ?
Cashflow / Umsatz
Definition
Capacité d'autofinancement rapportée au chiffre d'affaires.
Formel
(CAF / CA) x 100
Interpretation
Je höher das Verhältnis, desto mehr Liquidität generiert das Unternehmen

15.045%

Rückzahlungsfähigkeit (2023) ?
Rückzahlungsfähigkeit
Definition
Anzahl der Jahre zur Schuldenrückzahlung mit dem Cashflow.
Formel
Dettes financières / CAF
Interpretation
< 3 Jahre : Ausgezeichnet
3-5 Jahre : Angemessen
> 5 Jahre : Attention

2.523

Anlagenaltersquote (2023) ?
Anlagenaltersquote
Definition
Misst den Abnutzungsgrad des Sachanlagevermögens.
Formel
Kumulierte Abschreibungen / Bruttoanlagevermögen x 100
Interpretation
< 50% : Neue Anlagen
50-70% : Normale Abnutzung
> 70% : Alternde Anlagen

15.2%

Entwicklung der Solvenzkennzahlen
CALVADOS ROGER GROULT SA

Positionnement sectoriel

Debt ratio
16.87 2023
2021
2022
2023
Q1: 6.84
Méd: 33.73
Q3: 117.81
Good -8 pts über 3 Jahre

In 2023, the debt ratio of CALVADOS ROGER GROULT SA (16.87) 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
81.15% 2023
2021
2022
2023
Q1: 21.46%
Méd: 46.16%
Q3: 69.56%
Excellent +9 pts über 3 Jahre

In 2023, the financial autonomy of CALVADOS ROGER GROULT SA (81.2%) 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
2.52 years 2023
2021
2022
2023
Q1: 0.0 years
Méd: 0.92 years
Q3: 4.81 years
Average -15 pts über 3 Jahre

In 2023, the repayment capacity of CALVADOS ROGER GROULT SA (2.52) 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.

Liquiditätskennzahlen

The liquidity ratio (= Current assets / Current liabilities) stands at 2152.22. 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 4.4x. Financial charges are adequately covered by operations.

Liquiditätsquote (2023) ?
Liquiditätsquote
Definition
Fähigkeit, kurzfristige Schulden mit dem Umlaufvermögen zu decken.
Formel
Umlaufvermögen / Kurzfristige Verbindlichkeiten
Interpretation
> 1.5 : Sehr gut
1-1.5 : Angemessen
< 1 : Risque de liquidité

2152.225

Zinsdeckung (2023) ?
Zinsdeckung
Definition
Fähigkeit, Zinsaufwendungen mit dem Betriebsergebnis zu decken.
Formel
EBIT / Zinsaufwendungen
Interpretation
> 3 : Komfortabel
1.5-3 : Acceptable
< 1.5 : Risiko

4.386

Entwicklung der Liquiditätskennzahlen
CALVADOS ROGER GROULT SA

Positionnement sectoriel

Liquidity ratio
2152.22 2023
2021
2022
2023
Q1: 199.5
Méd: 380.88
Q3: 796.76
Excellent

In 2023, the liquidity ratio of CALVADOS ROGER GROULT SA (2152.22) 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
4.39x 2023
2021
2022
2023
Q1: 0.0x
Méd: 2.38x
Q3: 11.33x
Good -19 pts über 3 Jahre

In 2023, the interest coverage of CALVADOS ROGER GROULT SA (4.4x) 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.

Umlaufvermögensbedarf und Zahlungsfristen

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 66 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 38 days. The company must finance 28 days of gap between collections and payments. Inventory turnover is 809 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 864 days of revenue, i.e. 2.7 M€ to permanently finance.

Operatives Working Capital (2023) ?
Operatives Working Capital
Definition
Besoin de financement généré par le cycle d'exploitation (stocks + créances - dettes fournisseurs).
Formel
Stocks + Créances clients - Dettes fournisseurs
Interpretation
Negativ = freigesetzte Liquidität
Positiv = Finanzierungsbedarf

2 697 285 €

Kundenforderungen (2023) ?
Kundenforderungen (Tage)
Definition
Durchschnittliche Zahlungsfrist für Kunden.
Formel
(Kundenforderungen / Umsatz inkl. MwSt.) x 360
Interpretation
< 45j : Gut
45-60j : Durchschnitt
> 60j : Lang

66 j

Lieferantenverbindlichkeiten (2023) ?
Lieferantenverbindlichkeiten (Tage)
Definition
Durchschnittliche Zahlungsfrist von Lieferanten.
Formel
(Lieferantenverbindlichkeiten / Einkäufe inkl. MwSt.) x 360
Interpretation
Je länger die Frist, desto besser für die Liquidität

38 j

Lagerumschlag (2023) ?
Lagerumschlag (Tage)
Definition
Durchschnittliche Lagerdauer für Waren oder Materialien.
Formel
(Vorräte / Einkaufskosten) x 360
Interpretation
Je niedriger das Verhältnis, desto schneller der Umschlag

809 j

Working Capital in Umsatztagen (2023) ?
Working Capital in Umsatztagen
Definition
Drückt den Betriebskapitalbedarf in Umsatztagen aus.
Formel
(BFR exploitation / CA) x 360
Interpretation
Je weniger Tage, desto besser das Working Capital Management

864 j

Entwicklung des Working Capital und der Zahlungsfristen
CALVADOS ROGER GROULT SA

Positionnement de CALVADOS ROGER GROULT SA dans son secteur

Vergleich mit der Branche Production de boissons alcooliques distillées

Bewertungsschätzung

Indicative estimate only : the number of comparable transactions in this sector is limited (22 transactions). This range of 78 075€ to 373 500€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
78k€ 141k€ 373k€
141 034 € Range: 78 075€ - 373 500€
NAF 5 all-time
How is this estimate calculated?

This estimate is based on the analysis of 22 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 (Production de boissons alcooliques distillées)

Compare CALVADOS ROGER GROULT SA with other companies in the same sector:

Voir toutes les statistiques du secteur Production de boissons alcooliques distillées

Frequently asked questions about CALVADOS ROGER GROULT SA

What is the revenue of CALVADOS ROGER GROULT SA ?

The revenue of CALVADOS ROGER GROULT SA in 2023 is 1.1 M€.

Is CALVADOS ROGER GROULT SA profitable?

Yes, CALVADOS ROGER GROULT SA generated a net profit of 147 k€ in 2023.

Where is the headquarters of CALVADOS ROGER GROULT SA ?

The headquarters of CALVADOS ROGER GROULT SA is located in VALORBIQUET (14290), in the department Calvados.

Where to find the tax return of CALVADOS ROGER GROULT SA ?

The tax return of CALVADOS ROGER GROULT SA 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 CALVADOS ROGER GROULT SA operate?

CALVADOS ROGER GROULT SA operates in the sector Production de boissons alcooliques distillées (NAF code 11.01Z). See the 'Sector positioning' section above to compare the company with its competitors.