CALZARELLI EXPERTISE COMPTABLE : revenue, balance sheet and financial ratios

CALZARELLI EXPERTISE COMPTABLE is a French company founded 9 years ago, specialized in the sector Activités des sociétés holding. Based in BASTIA (20600), this company of category PME shows in 2023 a revenue of 180 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - CALZARELLI EXPERTISE COMPTABLE (SIREN 824326938)
Indicator 2023 2022 2021 2018 2017
Revenue 180 000 € 170 500 € 137 500 € 181 800 € 46 000 €
Net income 63 893 € 61 188 € 25 707 € 123 435 € 6 543 €
EBITDA 24 946 € 22 109 € -14 128 € 81 923 € 2 518 €
Net margin 35.5% 35.9% 18.7% 67.9% 14.2%

Revenue and income statement

In 2023, CALZARELLI EXPERTISE COMPTABLE achieves revenue of 180 k€. Over the period 2017-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +25.5%. Vs 2022: +6%. After deducting consumption (0 €), gross margin stands at 180 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 25 k€, representing 13.9% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 64 k€, i.e. 35.5% 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

180 000 €

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

180 000 €

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

24 946 €

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

18 852 €

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

63 893 €

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

13.9%

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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 73%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 57%. 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 3.6 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 38.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

72.904%

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

56.644%

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

38.881%

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

3.615

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

46.4%

Solvency indicators evolution
CALZARELLI EXPERTISE COMPTABLE

Sector positioning

Debt ratio
72.9 2023
2021
2022
2023
Q1: 0.03
Med: 10.87
Q3: 70.22
Average

In 2023, the debt ratio of CALZARELLI EXPERTISE COMP... (72.90) 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
56.64% 2023
2021
2022
2023
Q1: 17.2%
Med: 61.39%
Q3: 90.77%
Average +10 pts over 3 years

In 2023, the financial autonomy of CALZARELLI EXPERTISE COMP... (56.6%) 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
3.62 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.09 years
Q3: 3.23 years
Average

In 2023, the repayment capacity of CALZARELLI EXPERTISE COMP... (3.62) 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 292.02. 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 17.2x. Operating income very largely covers interest expenses: high safety margin.

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

292.023

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

17.181

Liquidity indicators evolution
CALZARELLI EXPERTISE COMPTABLE

Sector positioning

Liquidity ratio
292.02 2023
2021
2022
2023
Q1: 126.86
Med: 619.0
Q3: 3548.33
Average -22 pts over 3 years

In 2023, the liquidity ratio of CALZARELLI EXPERTISE COMP... (292.02) 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
17.18x 2023
2021
2022
2023
Q1: -65.31x
Med: 0.0x
Q3: 0.0x
Excellent +47 pts over 3 years

In 2023, the interest coverage of CALZARELLI EXPERTISE COMP... (17.2x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 30 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 0 days. The company must finance 30 days of gap between collections and payments. Overall, WCR represents 21 days of revenue, i.e. 10 k€ to permanently finance. Over 2017-2023, WCR increased by +529%, requiring additional financing.

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

10 269 €

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

30 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

0 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 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

21 j

WCR and payment terms evolution
CALZARELLI EXPERTISE COMPTABLE

Positioning of CALZARELLI EXPERTISE COMPTABLE in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Based on 63 transactions of similar company sales in 2023, the value of CALZARELLI EXPERTISE COMPTABLE is estimated at 189 173 € (range 52 107€ - 312 421€). With an EBITDA of 24 946€, the sector multiple of 4.6x is applied. The price/revenue ratio is 0.24x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2023
63 tx
52k€ 189k€ 312k€
189 173 € Range: 52 107€ - 312 421€
NAF 5 année 2023

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
24 946 € × 4.6x
Estimation 113 983 €
41 763€ - 193 955€
Revenue Multiple 30%
180 000 € × 0.24x
Estimation 43 286 €
31 657€ - 128 555€
Net Income Multiple 20%
63 893 € × 9.3x
Estimation 595 983 €
108 644€ - 884 387€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 63 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 sociétés holding)

Compare CALZARELLI EXPERTISE COMPTABLE with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about CALZARELLI EXPERTISE COMPTABLE

What is the revenue of CALZARELLI EXPERTISE COMPTABLE ?

The revenue of CALZARELLI EXPERTISE COMPTABLE in 2023 is 180 k€.

Is CALZARELLI EXPERTISE COMPTABLE profitable?

Yes, CALZARELLI EXPERTISE COMPTABLE generated a net profit of 64 k€ in 2023.

Where is the headquarters of CALZARELLI EXPERTISE COMPTABLE ?

The headquarters of CALZARELLI EXPERTISE COMPTABLE is located in BASTIA (20600).

Where to find the tax return of CALZARELLI EXPERTISE COMPTABLE ?

The tax return of CALZARELLI EXPERTISE COMPTABLE 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 CALZARELLI EXPERTISE COMPTABLE operate?

CALZARELLI EXPERTISE COMPTABLE operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.