CAFFIAUX DEBATTE ACIERS : revenue, balance sheet and financial ratios

CAFFIAUX DEBATTE ACIERS is a French company founded 26 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de minerais et métaux. Based in LE CATEAU-CAMBRESIS (59360), this company of category PME shows in 2023 a revenue of 14.2 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 - CAFFIAUX DEBATTE ACIERS (SIREN 428776439)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 14 150 208 € 16 454 133 € 17 562 410 € 11 411 762 € 13 713 323 € 11 643 963 € 9 368 543 € 9 216 449 €
Net income 874 951 € 1 646 200 € 756 912 € 542 273 € 422 272 € 227 872 € 192 073 € 362 967 €
EBITDA 1 117 615 € 2 339 898 € 1 687 390 € 817 385 € 657 298 € 414 602 € 261 921 € 501 731 €
Net margin 6.2% 10.0% 4.3% 4.8% 3.1% 2.0% 2.1% 3.9%

Revenue and income statement

In 2023, CAFFIAUX DEBATTE ACIERS achieves revenue of 14.2 M€. Over the period 2016-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +6.3%. Significant drop of -14% vs 2022. After deducting consumption (11.1 M€), gross margin stands at 3.1 M€, i.e. a rate of 22%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.1 M€, representing 7.9% of revenue. Warning negative scissor effect: despite revenue change (-14%), EBITDA varies by -52%, reducing margin by 6.3 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 875 k€, i.e. 6.2% 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

14 150 208 €

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

3 097 278 €

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

1 117 615 €

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

1 084 693 €

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

874 951 €

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

7.9%

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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 8%. 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 62%. 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 0.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 5.4% 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

7.561%

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

61.636%

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

5.395%

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

0.401

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

39.1%

Solvency indicators evolution
CAFFIAUX DEBATTE ACIERS

Sector positioning

Debt ratio
7.56 2023
2021
2022
2023
Q1: 0.25
Med: 13.93
Q3: 50.33
Good -11 pts over 3 years

In 2023, the debt ratio of CAFFIAUX DEBATTE ACIERS (7.56) 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
61.64% 2023
2021
2022
2023
Q1: 28.99%
Med: 50.8%
Q3: 69.5%
Good

In 2023, the financial autonomy of CAFFIAUX DEBATTE ACIERS (61.6%) 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
0.4 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.24 years
Q3: 2.31 years
Average

In 2023, the repayment capacity of CAFFIAUX DEBATTE ACIERS (0.40) 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 283.07. 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.

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

283.066

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

4.381

Liquidity indicators evolution
CAFFIAUX DEBATTE ACIERS

Sector positioning

Liquidity ratio
283.07 2023
2021
2022
2023
Q1: 182.58
Med: 278.72
Q3: 449.62
Good

In 2023, the liquidity ratio of CAFFIAUX DEBATTE ACIERS (283.07) 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
4.38x 2023
2021
2022
2023
Q1: 0.0x
Med: 1.17x
Q3: 11.38x
Good -16 pts over 3 years

In 2023, the interest coverage of CAFFIAUX DEBATTE ACIERS (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.

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: 51 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 42 days. The company must finance 9 days of gap between collections and payments. Inventory turnover is 27 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 67 days of revenue, i.e. 2.6 M€ to permanently finance.

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

2 621 609 €

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

51 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

42 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

27 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

67 j

WCR and payment terms evolution
CAFFIAUX DEBATTE ACIERS

Positioning of CAFFIAUX DEBATTE ACIERS in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de minerais et métaux

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (23 transactions). This range of 920 775€ to 3 644 644€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
920k€ 2366k€ 3644k€
2 366 465 € Range: 920 775€ - 3 644 644€
NAF 5 all-time

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 23 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 gros (commerce interentreprises) de minerais et métaux)

Compare CAFFIAUX DEBATTE ACIERS with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de minerais et métaux

Frequently asked questions about CAFFIAUX DEBATTE ACIERS

What is the revenue of CAFFIAUX DEBATTE ACIERS ?

The revenue of CAFFIAUX DEBATTE ACIERS in 2023 is 14.2 M€.

Is CAFFIAUX DEBATTE ACIERS profitable?

Yes, CAFFIAUX DEBATTE ACIERS generated a net profit of 875 k€ in 2023.

Where is the headquarters of CAFFIAUX DEBATTE ACIERS ?

The headquarters of CAFFIAUX DEBATTE ACIERS is located in LE CATEAU-CAMBRESIS (59360), in the department Nord.

Where to find the tax return of CAFFIAUX DEBATTE ACIERS ?

The tax return of CAFFIAUX DEBATTE ACIERS 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 CAFFIAUX DEBATTE ACIERS operate?

CAFFIAUX DEBATTE ACIERS operates in the sector Commerce de gros (commerce interentreprises) de minerais et métaux (NAF code 46.72Z). See the 'Sector positioning' section above to compare the company with its competitors.