ENTREPRISE PAUL CALIN : revenue, balance sheet and financial ratios

ENTREPRISE PAUL CALIN is a French company founded 66 years ago, specialized in the sector Travaux de terrassement spécialisés ou de grande masse. Based in BARVILLE (88300), this company of category PME shows in 2024 a revenue of 18.7 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - ENTREPRISE PAUL CALIN (SIREN 826050296)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 18 724 117 € 19 227 739 € 18 387 788 € 16 606 191 € 16 550 656 € 19 363 089 € 18 701 885 € 16 045 527 € 16 568 128 €
Net income 265 657 € 563 352 € 401 436 € 139 885 € 241 562 € 446 478 € 477 107 € 446 232 € 460 850 €
EBITDA 1 185 859 € 1 218 820 € 1 034 304 € 632 947 € 778 773 € 1 105 874 € 1 084 813 € 902 004 € 742 086 €
Net margin 1.4% 2.9% 2.2% 0.8% 1.5% 2.3% 2.6% 2.8% 2.8%

Revenue and income statement

In 2024, ENTREPRISE PAUL CALIN achieves revenue of 18.7 M€. Revenue is growing positively over 9 years (CAGR: +1.5%). Slight decline of -3% vs 2023. After deducting consumption (6.6 M€), gross margin stands at 12.2 M€, i.e. a rate of 65%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.2 M€, representing 6.3% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 266 k€, i.e. 1.4% 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

18 724 117 €

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

12 170 607 €

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

1 185 859 €

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

330 670 €

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

265 657 €

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

6.3%

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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 33%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 49%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 5.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

32.627%

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

49.253%

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

5.644%

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

2.134

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

12.5%

Solvency indicators evolution
ENTREPRISE PAUL CALIN

Sector positioning

Debt ratio
32.63 2024
2022
2023
2024
Q1: 5.66
Med: 28.81
Q3: 82.19
Average

In 2024, the debt ratio of ENTREPRISE PAUL CALIN (32.63) 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
49.25% 2024
2022
2023
2024
Q1: 17.97%
Med: 35.52%
Q3: 56.51%
Good +6 pts over 3 years

In 2024, the financial autonomy of ENTREPRISE PAUL CALIN (49.2%) 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
2.13 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.64 years
Q3: 2.23 years
Average

In 2024, the repayment capacity of ENTREPRISE PAUL CALIN (2.13) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 259.74. 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 4.5x. Financial charges are adequately covered by operations.

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

259.742

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

4.506

Liquidity indicators evolution
ENTREPRISE PAUL CALIN

Sector positioning

Liquidity ratio
259.74 2024
2022
2023
2024
Q1: 128.74
Med: 194.39
Q3: 280.98
Good

In 2024, the liquidity ratio of ENTREPRISE PAUL CALIN (259.74) 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
4.51x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.51x
Q3: 6.2x
Good -9 pts over 3 years

In 2024, the interest coverage of ENTREPRISE PAUL CALIN (4.5x) 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: 74 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 64 days. The company must finance 10 days of gap between collections and payments. Inventory turnover is 43 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 114 days of revenue, i.e. 5.9 M€ to permanently finance. Over 2016-2024, WCR increased by +21%, 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

5 932 924 €

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

74 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

64 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

43 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

114 j

WCR and payment terms evolution
ENTREPRISE PAUL CALIN

Positioning of ENTREPRISE PAUL CALIN in its sector

Comparison with sector Travaux de terrassement spécialisés ou de grande masse

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (22 transactions). This range of 186 748€ to 3 638 335€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
186k€ 588k€ 3638k€
588 939 € Range: 186 748€ - 3 638 335€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 22 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 spécialisés ou de grande masse)

Compare ENTREPRISE PAUL CALIN with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de terrassement spécialisés ou de grande masse

Frequently asked questions about ENTREPRISE PAUL CALIN

What is the revenue of ENTREPRISE PAUL CALIN ?

The revenue of ENTREPRISE PAUL CALIN in 2024 is 18.7 M€.

Is ENTREPRISE PAUL CALIN profitable?

Yes, ENTREPRISE PAUL CALIN generated a net profit of 266 k€ in 2024.

Where is the headquarters of ENTREPRISE PAUL CALIN ?

The headquarters of ENTREPRISE PAUL CALIN is located in BARVILLE (88300), in the department Vosges.

Where to find the tax return of ENTREPRISE PAUL CALIN ?

The tax return of ENTREPRISE PAUL CALIN 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 ENTREPRISE PAUL CALIN operate?

ENTREPRISE PAUL CALIN operates in the sector Travaux de terrassement spécialisés ou de grande masse (NAF code 43.12B). See the 'Sector positioning' section above to compare the company with its competitors.