CONSTANTIN ET DIMITRI SARAYOTIS : revenue, balance sheet and financial ratios

CONSTANTIN ET DIMITRI SARAYOTIS is a French company founded 21 years ago, specialized in the sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé. Based in L'ISLE-SUR-LA-SORGUE (84800), this company of category PME shows in 2018 a revenue of 456 k€. 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 - CONSTANTIN ET DIMITRI SARAYOTIS (SIREN 481585602)
Indicator 2018 2017 2016
Revenue 455 622 € 393 395 € 404 074 €
Net income 17 699 € 2 017 € 8 250 €
EBITDA 20 185 € 469 € 13 365 €
Net margin 3.9% 0.5% 2.0%

Revenue and income statement

In 2018, CONSTANTIN ET DIMITRI SARAYOTIS achieves revenue of 456 k€. Over the period 2016-2018, the company shows strong growth with a CAGR (compound annual growth rate) of +6.2%. Vs 2017, growth of +16% (393 k€ -> 456 k€). After deducting consumption (279 k€), gross margin stands at 176 k€, i.e. a rate of 39%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 20 k€, representing 4.4% of revenue. Positive scissor effect: EBITDA margin improves by +4.3 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 18 k€, i.e. 3.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2018) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

455 622 €

Gross margin (2018) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

176 497 €

EBITDA (2018) ?
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

20 185 €

EBIT (2018) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

18 465 €

Net income (2018) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

17 699 €

EBITDA margin (2018) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

4.4%

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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 17%. 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 12%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2018) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

17.089%

Financial autonomy (2018) ?
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

11.561%

Cash flow / Revenue (2018) ?
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

4.254%

Repayment capacity (2018) ?
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

0.302

Asset age ratio (2018) ?
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

4.5%

Solvency indicators evolution
CONSTANTIN ET DIMITRI SARAYOTIS

Sector positioning

Debt ratio
17.09 2018
2016
2017
2018
Q1: 1.71
Med: 28.92
Q3: 117.78
Good

In 2018, the debt ratio of CONSTANTIN ET DIMITRI SAR... (17.09) 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
11.56% 2018
2016
2017
2018
Q1: 11.23%
Med: 35.14%
Q3: 57.5%
Average -5 pts over 3 years

In 2018, the financial autonomy of CONSTANTIN ET DIMITRI SAR... (11.6%) 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
0.3 years 2018
2016
2017
2018
Q1: 0.0 years
Med: 0.41 years
Q3: 2.31 years
Good +18 pts over 3 years

In 2018, the repayment capacity of CONSTANTIN ET DIMITRI SAR... (0.30) 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 127.83. 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 1.2x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2018) ?
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

127.826

Interest coverage (2018) ?
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

1.179

Liquidity indicators evolution
CONSTANTIN ET DIMITRI SARAYOTIS

Sector positioning

Liquidity ratio
127.83 2018
2016
2017
2018
Q1: 74.61
Med: 124.92
Q3: 206.53
Good +11 pts over 3 years

In 2018, the liquidity ratio of CONSTANTIN ET DIMITRI SAR... (127.83) 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
1.18x 2018
2016
2017
2018
Q1: 0.0x
Med: 1.15x
Q3: 5.72x
Good +25 pts over 3 years

In 2018, the interest coverage of CONSTANTIN ET DIMITRI SAR... (1.2x) 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: 37 days. Excellent situation: suppliers finance 35 days of the operating cycle (retail model). Inventory turnover is 1 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-48 days): operations structurally generate cash. Notable WCR improvement over the period (-26%), freeing up cash.

Operating WCR (2018) ?
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

-60 821 €

Customer credit (2018) ?
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 (2018) ?
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

37 j

Inventory turnover (2018) ?
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

1 j

WCR in days of revenue (2018) ?
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

-48 j

WCR and payment terms evolution
CONSTANTIN ET DIMITRI SARAYOTIS

Positioning of CONSTANTIN ET DIMITRI SARAYOTIS in its sector

Comparison with sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé

Valuation estimate

Based on 56 transactions of similar company sales in 2018, the value of CONSTANTIN ET DIMITRI SARAYOTIS is estimated at 163 745 € (range 85 512€ - 249 140€). With an EBITDA of 20 185€, the sector multiple of 8.2x is applied. The price/revenue ratio is 0.33x (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 2018
56 tx
85k€ 163k€ 249k€
163 745 € Range: 85 512€ - 249 140€
NAF 5 année 2018

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
20 185 € × 8.2x
Estimation 165 872 €
84 164€ - 250 672€
Revenue Multiple 30%
455 622 € × 0.33x
Estimation 151 520 €
83 589€ - 217 704€
Net Income Multiple 20%
17 699 € × 10.0x
Estimation 176 768 €
91 769€ - 292 468€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 56 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 de viandes et de produits à base de viande en magasin spécialisé)

Compare CONSTANTIN ET DIMITRI SARAYOTIS with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de viandes et de produits à base de viande en magasin spécialisé

Frequently asked questions about CONSTANTIN ET DIMITRI SARAYOTIS

What is the revenue of CONSTANTIN ET DIMITRI SARAYOTIS ?

The revenue of CONSTANTIN ET DIMITRI SARAYOTIS in 2018 is 456 k€.

Is CONSTANTIN ET DIMITRI SARAYOTIS profitable?

Yes, CONSTANTIN ET DIMITRI SARAYOTIS generated a net profit of 18 k€ in 2018.

Where is the headquarters of CONSTANTIN ET DIMITRI SARAYOTIS ?

The headquarters of CONSTANTIN ET DIMITRI SARAYOTIS is located in L'ISLE-SUR-LA-SORGUE (84800), in the department Vaucluse.

Where to find the tax return of CONSTANTIN ET DIMITRI SARAYOTIS ?

The tax return of CONSTANTIN ET DIMITRI SARAYOTIS 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 CONSTANTIN ET DIMITRI SARAYOTIS operate?

CONSTANTIN ET DIMITRI SARAYOTIS operates in the sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé (NAF code 47.22Z). See the 'Sector positioning' section above to compare the company with its competitors.