CALLIOPE : revenue, balance sheet and financial ratios

CALLIOPE is a French company founded 25 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures. Based in PARIS (75018), this company of category PME shows in 2019 a revenue of 1.8 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 - CALLIOPE (SIREN 434174744)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C N/C 1 750 938 € 7 558 183 € 9 087 984 € 12 669 219 €
Net income 701 910 € -2 138 598 € -1 435 071 € -1 799 156 € -1 022 461 € -2 230 878 € -1 623 698 € -1 320 225 €
EBITDA -58 087 € -91 009 € -122 825 € -195 266 € -2 030 597 € -784 767 € -572 114 € -817 407 €
Net margin N/C N/C N/C N/C -58.4% -29.5% -17.9% -10.4%

Revenue and income statement

In 2023, CALLIOPE generates positive net income of 702 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

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

-58 087 €

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

-56 611 €

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

701 910 €

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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 1%. 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 72%. 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 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability.

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

1.49%

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

71.545%

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

0.002

Solvency indicators evolution
CALLIOPE

Sector positioning

Debt ratio
1.49 2023
2021
2022
2023
Q1: 0.0
Med: 15.2
Q3: 61.67
Good

In 2023, the debt ratio of CALLIOPE (1.49) 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
71.55% 2023
2021
2022
2023
Q1: 6.03%
Med: 30.43%
Q3: 56.01%
Excellent

In 2023, the financial autonomy of CALLIOPE (71.5%) 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
0.0 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.65 years
Good +25 pts over 3 years

In 2023, the repayment capacity of CALLIOPE (0.00) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 487.80. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

487.803

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

-1.188

Liquidity indicators evolution
CALLIOPE

Sector positioning

Liquidity ratio
487.8 2023
2021
2022
2023
Q1: 114.16
Med: 186.45
Q3: 349.83
Excellent

In 2023, the liquidity ratio of CALLIOPE (487.80) 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
-1.19x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 4.49x
Average

In 2023, the interest coverage of CALLIOPE (-1.2x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 72 days. Excellent situation: suppliers finance 72 days of the operating cycle (retail model).

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

0 €

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

0 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

72 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

0 j

WCR and payment terms evolution
CALLIOPE

Positioning of CALLIOPE in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures

Valuation estimate

Based on 124 transactions of similar company sales (all years), the value of CALLIOPE is estimated at 1 607 157 € (range 427 017€ - 2 850 974€). 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 2023
124 transactions
427k€ 1607k€ 2850k€
1 607 157 € Range: 427 017€ - 2 850 974€
NAF 5 all-time

Valuation method used

Net Income Multiple
701 910 € × 2.3x = 1 607 158 €
Range: 427 017€ - 2 850 975€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 124 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) d'habillement et de chaussures)

Compare CALLIOPE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'habillement et de chaussures

Frequently asked questions about CALLIOPE

What is the revenue of CALLIOPE ?

The revenue of CALLIOPE in 2019 is 1.8 M€.

Is CALLIOPE profitable?

Yes, CALLIOPE generated a net profit of 702 k€ in 2023.

Where is the headquarters of CALLIOPE ?

The headquarters of CALLIOPE is located in PARIS (75018), in the department Paris.

Where to find the tax return of CALLIOPE ?

The tax return of CALLIOPE 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 CALLIOPE operate?

CALLIOPE operates in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures (NAF code 46.42Z). See the 'Sector positioning' section above to compare the company with its competitors.