CALZEDONIA FRANCE : revenue, balance sheet and financial ratios

CALZEDONIA FRANCE is a French company founded 16 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in PARIS 5 (75005), this company of category ETI shows in 2024 a revenue of 190.9 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 - CALZEDONIA FRANCE (SIREN 515099562)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 190 878 072 € 165 280 898 € 132 311 955 € 100 730 548 € 85 098 429 € 110 356 382 € 99 832 571 € 91 187 858 € 75 822 157 €
Net income 2 104 115 € 3 431 628 € 3 969 713 € 3 057 882 € -2 197 294 € 2 362 101 € 23 651 635 € 3 186 693 € 1 271 343 €
EBITDA -12 377 117 € -18 904 609 € -16 924 054 € -79 595 € -4 768 226 € 1 776 388 € 2 001 453 € 1 868 175 € -4 517 980 €
Net margin 1.1% 2.1% 3.0% 3.0% -2.6% 2.1% 23.7% 3.5% 1.7%

Revenue and income statement

In 2024, CALZEDONIA FRANCE achieves revenue of 190.9 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +12.2%. Vs 2023, growth of +15% (165.3 M€ -> 190.9 M€). After deducting consumption (101.0 M€), gross margin stands at 89.9 M€, i.e. a rate of 47%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -12.4 M€, representing -6.5% of revenue. Positive scissor effect: EBITDA margin improves by +5.0 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2.1 M€, i.e. 1.1% of revenue. This profit can be retained or distributed to shareholders.

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

190 878 072 €

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

89 901 000 €

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

-12 377 117 €

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

6 871 610 €

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

2 104 115 €

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

-6.5%

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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 7%. 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 52%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

7.261%

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

52.483%

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

-8.421%

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

-0.366

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

42.8%

Solvency indicators evolution
CALZEDONIA FRANCE

Sector positioning

Debt ratio
7.26 2024
2022
2023
2024
Q1: 0.78
Med: 21.74
Q3: 81.35
Good

In 2024, the debt ratio of CALZEDONIA FRANCE (7.26) 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
52.48% 2024
2022
2023
2024
Q1: 7.04%
Med: 33.52%
Q3: 60.34%
Good

In 2024, the financial autonomy of CALZEDONIA FRANCE (52.5%) 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
-0.37 years 2024
2022
2023
2024
Q1: -0.01 years
Med: 0.04 years
Q3: 2.35 years
Excellent

In 2024, the repayment capacity of CALZEDONIA FRANCE (-0.37) 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 103.83. 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

103.828

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

-12.235

Liquidity indicators evolution
CALZEDONIA FRANCE

Sector positioning

Liquidity ratio
103.83 2024
2022
2023
2024
Q1: 112.99
Med: 209.42
Q3: 385.58
Watch

In 2024, the liquidity ratio of CALZEDONIA FRANCE (103.83) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
-12.23x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 4.38x
Average

In 2024, the interest coverage of CALZEDONIA FRANCE (-12.2x) 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: 41 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 79 days. Excellent situation: suppliers finance 38 days of the operating cycle (retail model). Inventory turnover is 50 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 77 days of revenue, i.e. 40.7 M€ to permanently finance. Over 2016-2024, WCR increased by +129%, requiring additional financing.

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

40 729 563 €

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

41 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

79 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

50 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

77 j

WCR and payment terms evolution
CALZEDONIA FRANCE

Positioning of CALZEDONIA FRANCE in its sector

Comparison with sector Commerce de détail d'habillement en magasin spécialisé

Valuation estimate

Based on 68 transactions of similar company sales in 2024, the value of CALZEDONIA FRANCE is estimated at 24 411 813 € (range 16 250 619€ - 47 274 809€). The price/revenue ratio is 0.19x (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 2024
68 tx
16250k€ 24411k€ 47274k€
24 411 813 € Range: 16 250 619€ - 47 274 809€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
190 878 072 € × 0.19x
Estimation 36 099 896 €
24 777 728€ - 70 381 812€
Net Income Multiple 20%
2 104 115 € × 3.3x
Estimation 6 879 690 €
3 459 957€ - 12 614 305€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 68 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 détail d'habillement en magasin spécialisé)

Compare CALZEDONIA FRANCE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'habillement en magasin spécialisé

Frequently asked questions about CALZEDONIA FRANCE

What is the revenue of CALZEDONIA FRANCE ?

The revenue of CALZEDONIA FRANCE in 2024 is 190.9 M€.

Is CALZEDONIA FRANCE profitable?

Yes, CALZEDONIA FRANCE generated a net profit of 2.1 M€ in 2024.

Where is the headquarters of CALZEDONIA FRANCE ?

The headquarters of CALZEDONIA FRANCE is located in PARIS 5 (75005), in the department Paris.

Where to find the tax return of CALZEDONIA FRANCE ?

The tax return of CALZEDONIA FRANCE 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 CALZEDONIA FRANCE operate?

CALZEDONIA FRANCE operates in the sector Commerce de détail d'habillement en magasin spécialisé (NAF code 47.71Z). See the 'Sector positioning' section above to compare the company with its competitors.