CAILLE GRANDE DISTRIBUTION : revenue, balance sheet and financial ratios

CAILLE GRANDE DISTRIBUTION is a French company founded 34 years ago, specialized in the sector Activités des sièges sociaux. Based in LE PORT (97420), this company of category ETI shows in 2024 a revenue of 17.2 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - CAILLE GRANDE DISTRIBUTION (SIREN 385335716)
Indicator 2024 2023
Revenue 17 164 331 € 17 272 792 €
Net income -96 741 € -71 993 €
EBITDA -464 835 € -193 435 €
Net margin -0.6% -0.4%

Revenue and income statement

In 2024, CAILLE GRANDE DISTRIBUTION achieves revenue of 17.2 M€. Slight decline of -1% vs 2023. After deducting consumption (8 €), gross margin stands at 17.2 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 -465 k€, representing -2.7% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -97 k€ (-0.6% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

17 164 331 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

17 164 323 €

EBITDA (2024) ?
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

-464 835 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

955 722 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-96 741 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-2.7%

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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 219%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 23%. The balance between equity and debt is satisfactory.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

219.489%

Financial autonomy (2024) ?
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

22.66%

Cash flow / Revenue (2024) ?
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

-9.109%

Repayment capacity (2024) ?
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

-32.294

Asset age ratio (2024) ?
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

84.4%

Solvency indicators evolution
CAILLE GRANDE DISTRIBUTION

Sector positioning

Debt ratio
219.49 2024
2023
2024
Q1: 0.06
Med: 14.64
Q3: 89.5
Average

In 2024, the debt ratio of CAILLE GRANDE DISTRIBUTION (219.49) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
22.66% 2024
2023
2024
Q1: 11.6%
Med: 51.97%
Q3: 85.23%
Average

In 2024, the financial autonomy of CAILLE GRANDE DISTRIBUTION (22.7%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
-32.29 years 2024
2023
2024
Q1: 0.0 years
Med: 0.21 years
Q3: 3.74 years
Excellent

In 2024, the repayment capacity of CAILLE GRANDE DISTRIBUTION (-32.29) 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 175.25. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

175.246

Interest coverage (2024) ?
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

-188.84

Liquidity indicators evolution
CAILLE GRANDE DISTRIBUTION

Sector positioning

Liquidity ratio
175.25 2024
2023
2024
Q1: 116.82
Med: 458.52
Q3: 2178.3
Average

In 2024, the liquidity ratio of CAILLE GRANDE DISTRIBUTION (175.25) 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
-188.84x 2024
2023
2024
Q1: -45.38x
Med: 0.0x
Q3: 2.89x
Average

In 2024, the interest coverage of CAILLE GRANDE DISTRIBUTION (-188.8x) 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: 252 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 531 days. Excellent situation: suppliers finance 279 days of the operating cycle (retail model). Overall, WCR represents 889 days of revenue, i.e. 42.4 M€ to permanently finance.

Operating WCR (2024) ?
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

42 379 591 €

Customer credit (2024) ?
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

252 j

Supplier credit (2024) ?
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

531 j

Inventory turnover (2024) ?
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 (2024) ?
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

889 j

WCR and payment terms evolution
CAILLE GRANDE DISTRIBUTION

Positioning of CAILLE GRANDE DISTRIBUTION in its sector

Comparison with sector Activités des sièges sociaux

Valuation estimate

Based on 103 transactions of similar company sales in 2024, the value of CAILLE GRANDE DISTRIBUTION is estimated at 6 481 560 € (range 3 089 304€ - 13 090 511€). The price/revenue ratio is 0.38x (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 2024
103 transactions
3089k€ 6481k€ 13090k€
6 481 560 € Range: 3 089 304€ - 13 090 511€
NAF 5 année 2024

Valuation method used

Revenue Multiple
17 164 331 € × 0.38x = 6 481 561 €
Range: 3 089 304€ - 13 090 512€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 103 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 (Activités des sièges sociaux)

Compare CAILLE GRANDE DISTRIBUTION with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sièges sociaux

Frequently asked questions about CAILLE GRANDE DISTRIBUTION

What is the revenue of CAILLE GRANDE DISTRIBUTION ?

The revenue of CAILLE GRANDE DISTRIBUTION in 2024 is 17.2 M€.

Is CAILLE GRANDE DISTRIBUTION profitable?

CAILLE GRANDE DISTRIBUTION recorded a net loss in 2024.

Where is the headquarters of CAILLE GRANDE DISTRIBUTION ?

The headquarters of CAILLE GRANDE DISTRIBUTION is located in LE PORT (97420), in the department La Reunion.

Where to find the tax return of CAILLE GRANDE DISTRIBUTION ?

The tax return of CAILLE GRANDE DISTRIBUTION 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 CAILLE GRANDE DISTRIBUTION operate?

CAILLE GRANDE DISTRIBUTION operates in the sector Activités des sièges sociaux (NAF code 70.10Z). See the 'Sector positioning' section above to compare the company with its competitors.