CARIEN ET FILS : revenue, balance sheet and financial ratios

CARIEN ET FILS is a French company founded 10 years ago, specialized in the sector Travaux de terrassement courants et travaux préparatoires. Based in SAINT-FRANCOIS (97118), this company of category PME shows in 2023 a revenue of 581 k€. 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 - CARIEN ET FILS (SIREN 811151133)
Indicator 2023 2022 2021
Revenue 580 840 € 380 263 € 286 792 €
Net income 37 035 € 30 691 € 742 €
EBITDA 74 372 € 40 365 € 11 353 €
Net margin 6.4% 8.1% 0.3%

Revenue and income statement

In 2023, CARIEN ET FILS achieves revenue of 581 k€. Over the period 2021-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +42.3%. Vs 2022, growth of +53% (380 k€ -> 581 k€). After deducting consumption (40 k€), gross margin stands at 541 k€, i.e. a rate of 93%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 74 k€, representing 12.8% of revenue. Positive scissor effect: EBITDA margin improves by +2.2 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 37 k€, i.e. 6.4% 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

580 840 €

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

540 509 €

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

74 372 €

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

39 397 €

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

37 035 €

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

12.8%

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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 42%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 29%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 12.4% 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

41.536%

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

29.012%

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

12.449%

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

0.574

Solvency indicators evolution
CARIEN ET FILS

Sector positioning

Debt ratio
41.54 2023
2021
2022
2023
Q1: 7.85
Med: 36.04
Q3: 94.96
Average -23 pts over 3 years

In 2023, the debt ratio of CARIEN ET FILS (41.54) 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
29.01% 2023
2021
2022
2023
Q1: 19.61%
Med: 37.69%
Q3: 54.73%
Average +13 pts over 3 years

In 2023, the financial autonomy of CARIEN ET FILS (29.0%) 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
0.57 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.7 years
Q3: 2.3 years
Good -30 pts over 3 years

In 2023, the repayment capacity of CARIEN ET FILS (0.57) 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 0.00. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement. The interest coverage ratio (= EBIT / Interest expenses) is 2.2x. Financial charges are adequately covered by operations.

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

0.0

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

2.151

Liquidity indicators evolution
CARIEN ET FILS

Sector positioning

Liquidity ratio
0.0 2023
2021
2022
2023
Q1: 140.24
Med: 196.81
Q3: 296.35
Watch -19 pts over 3 years

In 2023, the liquidity ratio of CARIEN ET FILS (0.00) 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
2.15x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.82x
Q3: 3.7x
Good -14 pts over 3 years

In 2023, the interest coverage of CARIEN ET FILS (2.1x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 39 days. Excellent situation: suppliers finance 39 days of the operating cycle (retail model). WCR is negative (-87 days): operations structurally generate cash. Notable WCR improvement over the period (-65%), freeing up cash.

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

-139 605 €

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

39 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

-87 j

WCR and payment terms evolution
CARIEN ET FILS

Positioning of CARIEN ET FILS in its sector

Comparison with sector Travaux de terrassement courants et travaux préparatoires

Valuation estimate

Based on 120 transactions of similar company sales (all years), the value of CARIEN ET FILS is estimated at 116 230 € (range 40 398€ - 292 956€). With an EBITDA of 74 372€, the sector multiple of 1.4x is applied. The price/revenue ratio is 0.22x (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 2023
120 transactions
40k€ 116k€ 292k€
116 230 € Range: 40 398€ - 292 956€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
74 372 € × 1.4x
Estimation 102 127 €
24 177€ - 270 668€
Revenue Multiple 30%
580 840 € × 0.22x
Estimation 130 428 €
70 155€ - 282 440€
Net Income Multiple 20%
37 035 € × 3.5x
Estimation 130 194 €
36 319€ - 364 454€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 120 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 (Travaux de terrassement courants et travaux préparatoires)

Compare CARIEN ET FILS with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de terrassement courants et travaux préparatoires

Frequently asked questions about CARIEN ET FILS

What is the revenue of CARIEN ET FILS ?

The revenue of CARIEN ET FILS in 2023 is 581 k€.

Is CARIEN ET FILS profitable?

Yes, CARIEN ET FILS generated a net profit of 37 k€ in 2023.

Where is the headquarters of CARIEN ET FILS ?

The headquarters of CARIEN ET FILS is located in SAINT-FRANCOIS (97118), in the department Guadeloupe.

Where to find the tax return of CARIEN ET FILS ?

The tax return of CARIEN ET FILS 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 CARIEN ET FILS operate?

CARIEN ET FILS operates in the sector Travaux de terrassement courants et travaux préparatoires (NAF code 43.12A). See the 'Sector positioning' section above to compare the company with its competitors.