CASTOR DISTRIBUTION REUNION : revenue, balance sheet and financial ratios

CASTOR DISTRIBUTION REUNION is a French company founded 28 years ago, specialized in the sector Fabrication d'emballages en bois. Based in SAINT-DENIS (97490), this company of category PME shows in 2024 a revenue of 1.4 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 - CASTOR DISTRIBUTION REUNION (SIREN 412878670)
Indicator 2024 2023 2021 2020 2019 2018 2017 2016
Revenue 1 422 688 € 1 935 513 € 1 745 752 € 1 533 975 € 1 252 258 € 994 736 € 866 354 € 909 277 €
Net income -22 741 € -22 979 € 19 488 € 19 154 € -57 193 € -5 053 € 42 528 € 44 904 €
EBITDA 38 435 € 65 075 € 34 517 € 89 251 € 24 080 € 87 091 € 50 255 € 31 689 €
Net margin -1.6% -1.2% 1.1% 1.2% -4.6% -0.5% 4.9% 4.9%

Revenue and income statement

In 2024, CASTOR DISTRIBUTION REUNION achieves revenue of 1.4 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.8%. Significant drop of -26% vs 2023. After deducting consumption (446 k€), gross margin stands at 977 k€, i.e. a rate of 69%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 38 k€, representing 2.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -23 k€ (-1.6% of revenue), which will impact equity.

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

1 422 688 €

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

976 986 €

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

38 435 €

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

926 €

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

-22 741 €

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

2.7%

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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 127%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 31%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 6.5 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 1.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

126.995%

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

30.549%

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

1.861%

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

6.515

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

45.0%

Solvency indicators evolution
CASTOR DISTRIBUTION REUNION

Sector positioning

Debt ratio
127.0 2024
2021
2023
2024
Q1: 11.28
Med: 29.01
Q3: 72.26
Watch

In 2024, the debt ratio of CASTOR DISTRIBUTION REUNION (127.00) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
30.55% 2024
2021
2023
2024
Q1: 37.01%
Med: 54.18%
Q3: 67.76%
Average

In 2024, the financial autonomy of CASTOR DISTRIBUTION REUNION (30.6%) 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
6.51 years 2024
2021
2023
2024
Q1: 0.25 years
Med: 1.3 years
Q3: 3.99 years
Watch

In 2024, the repayment capacity of CASTOR DISTRIBUTION REUNION (6.51) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 177.97. 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 6.5x. Operating income very largely covers interest expenses: high safety margin.

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

177.965

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

6.494

Liquidity indicators evolution
CASTOR DISTRIBUTION REUNION

Sector positioning

Liquidity ratio
177.97 2024
2021
2023
2024
Q1: 194.02
Med: 291.0
Q3: 453.54
Watch -49 pts over 3 years

In 2024, the liquidity ratio of CASTOR DISTRIBUTION REUNION (177.97) 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
6.49x 2024
2021
2023
2024
Q1: 0.42x
Med: 3.42x
Q3: 12.99x
Good -17 pts over 3 years

In 2024, the interest coverage of CASTOR DISTRIBUTION REUNION (6.5x) 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: 2 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 21 days. Favorable situation: supplier credit is longer than customer credit by 19 days. Inventory turnover is 30 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 45 days of revenue, i.e. 177 k€ to permanently finance. Over 2016-2024, WCR increased by +22%, 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

176 641 €

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

2 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

21 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

30 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

45 j

WCR and payment terms evolution
CASTOR DISTRIBUTION REUNION

Positioning of CASTOR DISTRIBUTION REUNION in its sector

Comparison with sector Fabrication d'emballages en bois

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (44 transactions). This range of 61 293€ to 225 055€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
61k€ 114k€ 225k€
114 880 € Range: 61 293€ - 225 055€
NAF 4 all-time Aggregated at NAF sub-class level
How is this estimate calculated?

This estimate is based on the analysis of 44 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 (Fabrication d'emballages en bois)

Compare CASTOR DISTRIBUTION REUNION with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d'emballages en bois

Frequently asked questions about CASTOR DISTRIBUTION REUNION

What is the revenue of CASTOR DISTRIBUTION REUNION ?

The revenue of CASTOR DISTRIBUTION REUNION in 2024 is 1.4 M€.

Is CASTOR DISTRIBUTION REUNION profitable?

CASTOR DISTRIBUTION REUNION recorded a net loss in 2024.

Where is the headquarters of CASTOR DISTRIBUTION REUNION ?

The headquarters of CASTOR DISTRIBUTION REUNION is located in SAINT-DENIS (97490), in the department La Reunion.

Where to find the tax return of CASTOR DISTRIBUTION REUNION ?

The tax return of CASTOR DISTRIBUTION REUNION 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 CASTOR DISTRIBUTION REUNION operate?

CASTOR DISTRIBUTION REUNION operates in the sector Fabrication d'emballages en bois (NAF code 16.24Z). See the 'Sector positioning' section above to compare the company with its competitors.