CORAL FRANCE SARL : revenue, balance sheet and financial ratios

CORAL FRANCE SARL is a French company founded 41 years ago, specialized in the sector Fabrication d'éléments en matières plastiques pour la construction. Based in SAINT-ANDRE (66690), this company of category PME shows in 2024 a revenue of 1.6 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 - CORAL FRANCE SARL (SIREN 332495340)
Indicator 2024 2022 2021 2020 2019 2018 2017 2016
Revenue 1 596 524 € 1 873 872 € 1 746 348 € 1 547 032 € 1 637 154 € 1 526 860 € 1 585 058 € 1 524 129 €
Net income -8 988 € 74 869 € -7 441 € 33 974 € 41 053 € -6 584 € 19 253 € 37 893 €
EBITDA -18 672 € 106 471 € 27 813 € 64 360 € 86 966 € 36 177 € 44 940 € 33 539 €
Net margin -0.6% 4.0% -0.4% 2.2% 2.5% -0.4% 1.2% 2.5%

Revenue and income statement

In 2024, CORAL FRANCE SARL achieves revenue of 1.6 M€. Revenue is growing positively over 8 years (CAGR: +0.6%). Significant drop of -15% vs 2022. After deducting consumption (630 k€), gross margin stands at 967 k€, i.e. a rate of 61%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -19 k€, representing -1.2% of revenue. Warning negative scissor effect: despite revenue change (-15%), EBITDA varies by -118%, reducing margin by 6.9 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -9 k€ (-0.6% 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

1 596 524 €

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

966 862 €

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

-18 672 €

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

-41 760 €

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

-8 988 €

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

-1.2%

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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 12%. 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 70%. 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

11.982%

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

69.702%

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

-0.917%

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

-0.495

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

18.8%

Solvency indicators evolution
CORAL FRANCE SARL

Sector positioning

Debt ratio
11.98 2024
2021
2022
2024
Q1: 3.62
Med: 21.57
Q3: 55.7
Good +6 pts over 3 years

In 2024, the debt ratio of CORAL FRANCE SARL (11.98) 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
69.7% 2024
2021
2022
2024
Q1: 25.52%
Med: 47.12%
Q3: 63.05%
Excellent

In 2024, the financial autonomy of CORAL FRANCE SARL (69.7%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
-0.49 years 2024
2021
2022
2024
Q1: 0.0 years
Med: 0.37 years
Q3: 2.07 years
Excellent -41 pts over 3 years

In 2024, the repayment capacity of CORAL FRANCE SARL (-0.49) 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 4401.44. 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

4401.435

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

-12.425

Liquidity indicators evolution
CORAL FRANCE SARL

Sector positioning

Liquidity ratio
4401.44 2024
2021
2022
2024
Q1: 157.99
Med: 229.58
Q3: 347.12
Excellent +8 pts over 3 years

In 2024, the liquidity ratio of CORAL FRANCE SARL (4401.44) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
-12.43x 2024
2021
2022
2024
Q1: 0.04x
Med: 2.55x
Q3: 9.53x
Watch -34 pts over 3 years

In 2024, the interest coverage of CORAL FRANCE SARL (-12.4x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 2 days. Favorable situation: supplier credit is longer than customer credit by 2 days. Inventory turnover is 49 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 52 days of revenue, i.e. 232 k€ to permanently finance. Over 2016-2024, WCR increased by +24%, 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

232 023 €

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

0 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

2 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

49 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

52 j

WCR and payment terms evolution
CORAL FRANCE SARL

Positioning of CORAL FRANCE SARL in its sector

Comparison with sector Fabrication d'éléments en matières plastiques pour la construction

Valuation estimate

Based on 76 transactions of similar company sales (all years), the value of CORAL FRANCE SARL is estimated at 324 808 € (range 155 274€ - 437 111€). The price/revenue ratio is 0.20x (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
76 tx
155k€ 324k€ 437k€
324 808 € Range: 155 274€ - 437 111€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation method used

Revenue Multiple
1 596 524 € × 0.20x = 324 808 €
Range: 155 274€ - 437 112€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 76 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'éléments en matières plastiques pour la construction)

Compare CORAL FRANCE SARL with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d'éléments en matières plastiques pour la construction

Frequently asked questions about CORAL FRANCE SARL

What is the revenue of CORAL FRANCE SARL ?

The revenue of CORAL FRANCE SARL in 2024 is 1.6 M€.

Is CORAL FRANCE SARL profitable?

CORAL FRANCE SARL recorded a net loss in 2024.

Where is the headquarters of CORAL FRANCE SARL ?

The headquarters of CORAL FRANCE SARL is located in SAINT-ANDRE (66690), in the department Pyrenees-Orientales.

Where to find the tax return of CORAL FRANCE SARL ?

The tax return of CORAL FRANCE SARL 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 CORAL FRANCE SARL operate?

CORAL FRANCE SARL operates in the sector Fabrication d'éléments en matières plastiques pour la construction (NAF code 22.23Z). See the 'Sector positioning' section above to compare the company with its competitors.