CALVADOS CHRISTIAN DROUIN SAS : revenue, balance sheet and financial ratios

CALVADOS CHRISTIAN DROUIN SAS is a French company founded 57 years ago, specialized in the sector Production de boissons alcooliques distillées. Based in PONT L'EVEQUE (14130), this company of category PME shows in 2025 a revenue of 4.5 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 - CALVADOS CHRISTIAN DROUIN SAS (SIREN 476950027)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 4 545 099 € 4 251 087 € 4 305 883 € 4 412 442 € 3 776 262 € 2 868 209 € 3 381 542 € 2 952 246 € 2 791 768 € N/C
Net income 293 774 € 189 045 € 216 200 € 617 345 € 470 241 € 273 826 € 357 027 € 287 950 € 267 210 € 187 493 €
EBITDA 618 459 € 523 621 € 470 643 € 1 042 497 € 813 254 € 546 978 € 1 379 350 € 578 459 € 558 950 € N/C
Net margin 6.5% 4.4% 5.0% 14.0% 12.5% 9.5% 10.6% 9.8% 9.6% N/C

Revenue and income statement

In 2025, CALVADOS CHRISTIAN DROUIN SAS achieves revenue of 4.5 M€. Over the period 2017-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +6.3%. Vs 2024: +7%. After deducting consumption (1.4 M€), gross margin stands at 3.1 M€, i.e. a rate of 69%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 618 k€, representing 13.6% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 294 k€, i.e. 6.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

4 545 099 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

3 136 049 €

EBITDA (2025) ?
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

618 459 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

402 438 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

293 774 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

13.5%

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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 26%. 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 3.1 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 9.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

25.805%

Financial autonomy (2025) ?
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

71.63%

Cash flow / Revenue (2025) ?
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

9.582%

Repayment capacity (2025) ?
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

3.056

Asset age ratio (2025) ?
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

30.4%

Solvency indicators evolution
CALVADOS CHRISTIAN DROUIN SAS

Sector positioning

Debt ratio
25.8 2025
2023
2024
2025
Q1: 4.93
Med: 28.44
Q3: 77.53
Good

In 2025, the debt ratio of CALVADOS CHRISTIAN DROUIN... (25.80) 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
71.63% 2025
2023
2024
2025
Q1: 34.08%
Med: 64.93%
Q3: 75.97%
Good -7 pts over 3 years

In 2025, the financial autonomy of CALVADOS CHRISTIAN DROUIN... (71.6%) 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
3.06 years 2025
2023
2024
2025
Q1: -0.58 years
Med: 0.09 years
Q3: 3.66 years
Average

In 2025, the repayment capacity of CALVADOS CHRISTIAN DROUIN... (3.06) 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 869.67. 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 8.3x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2025) ?
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

869.666

Interest coverage (2025) ?
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

8.323

Liquidity indicators evolution
CALVADOS CHRISTIAN DROUIN SAS

Sector positioning

Liquidity ratio
869.67 2025
2023
2024
2025
Q1: 277.42
Med: 506.14
Q3: 1050.73
Good -8 pts over 3 years

In 2025, the liquidity ratio of CALVADOS CHRISTIAN DROUIN... (869.67) 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
8.32x 2025
2023
2024
2025
Q1: 0.0x
Med: 6.75x
Q3: 35.25x
Good -10 pts over 3 years

In 2025, the interest coverage of CALVADOS CHRISTIAN DROUIN... (8.3x) 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: 59 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 40 days. The company must finance 19 days of gap between collections and payments. Inventory turnover is 340 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 380 days of revenue, i.e. 4.8 M€ to permanently finance.

Operating WCR (2025) ?
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

4 792 852 €

Customer credit (2025) ?
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

59 j

Supplier credit (2025) ?
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

40 j

Inventory turnover (2025) ?
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

340 j

WCR in days of revenue (2025) ?
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

380 j

WCR and payment terms evolution
CALVADOS CHRISTIAN DROUIN SAS

Positioning of CALVADOS CHRISTIAN DROUIN SAS in its sector

Comparison with sector Production de boissons alcooliques distillées

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (22 transactions). This range of 225 868€ to 1 134 293€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
225k€ 447k€ 1134k€
447 899 € Range: 225 868€ - 1 134 293€
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 CHRISTIAN DROUIN SAS with other companies in the same sector:

Voir toutes les statistiques du secteur Production de boissons alcooliques distillées

Frequently asked questions about CALVADOS CHRISTIAN DROUIN SAS

What is the revenue of CALVADOS CHRISTIAN DROUIN SAS ?

The revenue of CALVADOS CHRISTIAN DROUIN SAS in 2025 is 4.5 M€.

Is CALVADOS CHRISTIAN DROUIN SAS profitable?

Yes, CALVADOS CHRISTIAN DROUIN SAS generated a net profit of 294 k€ in 2025.

Where is the headquarters of CALVADOS CHRISTIAN DROUIN SAS ?

The headquarters of CALVADOS CHRISTIAN DROUIN SAS is located in PONT L'EVEQUE (14130), in the department Calvados.

Where to find the tax return of CALVADOS CHRISTIAN DROUIN SAS ?

The tax return of CALVADOS CHRISTIAN DROUIN SAS 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 CHRISTIAN DROUIN SAS operate?

CALVADOS CHRISTIAN DROUIN SAS 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.