Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
Le dernier exercice comptable publié pour cette entreprise remonte à 2015. Les données ci-dessous peuvent ne plus refléter sa situation actuelle.

ESPRIT CELADON : revenue, balance sheet and financial ratios

ESPRIT CELADON is a French company founded 15 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de café, thé, cacao et épices. Based in CALAIS (62100), this company of category PME shows in 2015 a revenue of 177 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-08-08

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

Synthèse

Santé financière : Sous tension

Point(s) de vigilance : exercice déficitaire.

In summary, ESPRIT CELADON is currently loss-making, which weighs on its accounts. Its financial structure is broadly in line with its sector.

Financial history - ESPRIT CELADON (SIREN 530491869)
Indicator 2015
Revenue 177 112 €
Net income -1 821 €
EBITDA 1 658 €
Net margin -1.0%

Revenue and income statement

In 2015, ESPRIT CELADON achieves revenue of 177 k€. After deducting consumption (63 k€), gross margin stands at 114 k€, i.e. a rate of 65%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2 k€, representing 0.9% of revenue. This ratio is slightly less favorable than the sector median (5.8%). Net income is negative at -2 k€ (-1.0% of revenue), which will impact equity.

Revenue (2015) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

177 112 €

Gross margin (2015) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

114 315 €

EBITDA (2015) ?
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

1 658 €

EBIT (2015) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-1 102 €

Net income (2015) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-1 821 €

EBITDA margin (2015) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

0.9%

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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 89%. This ratio is slightly less favorable than the sector median (35.0%). Financial autonomy (= Equity / Total assets x 100) reaches 9%. This ratio is less favorable than the sector median (31.3%) and warrants attention. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 17.5 years of cash flow to repay all financial debt. This ratio is less favorable than the sector median (0.6 years) and warrants attention. Cash flow represents 0.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This ratio is slightly less favorable than the sector median (5.0%).

Debt ratio (2015) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

88.55%

Financial autonomy (2015) ?
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

9.35%

Cash flow / Revenue (2015) ?
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

0.22%

Repayment capacity (2015) ?
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

17.53

Asset age ratio (2015) ?
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

59.4%

Solvency indicators evolution
ESPRIT CELADON

Sector positioning

Debt ratio
88.55% 2015
Q1: 1.7%
Med: 35.04%
Q3: 102.56%
Average

In 2015, the debt ratio of ESPRIT CELADON (88.5%) 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
9.35% 2015
Q1: 17.77%
Med: 31.32%
Q3: 56.75%
Watch

In 2015, the financial autonomy of ESPRIT CELADON (9.3%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
17.53 years 2015
Q1: 0.0 years
Med: 0.56 years
Q3: 3.23 years
Watch

In 2015, the repayment capacity of ESPRIT CELADON (17.53) 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 1.29. This ratio is slightly less favorable than the sector median (1.5). The interest coverage ratio (= EBIT / Interest expenses) is 13.9x. Compared with its sector, this ratio places the company among the best positioned (sector median: 1.6x).

Liquidity ratio (2015) ?
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

1.29

Interest coverage (2015) ?
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

13.93

Liquidity indicators evolution
ESPRIT CELADON

Sector positioning

Liquidity ratio
1.29 2015
Q1: 1.11
Med: 1.47
Q3: 1.85
Average

In 2015, the liquidity ratio of ESPRIT CELADON (1.29) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
13.93x 2015
Q1: 0.01x
Med: 1.6x
Q3: 9.29x
Excellent

In 2015, the interest coverage of ESPRIT CELADON (13.9x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 47 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 60 days. Favorable situation: supplier credit is longer than customer credit by 13 days. Inventory turnover is 67 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 80 days of revenue, i.e. 39 k€ to permanently finance.

Operating WCR (2015) ?
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

39 211 €

Customer credit (2015) ?
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

47 j

Supplier credit (2015) ?
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

60 j

Inventory turnover (2015) ?
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

67 j

WCR in days of revenue (2015) ?
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

80 j

WCR and payment terms evolution
ESPRIT CELADON

Positioning of ESPRIT CELADON in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de café, thé, cacao et épices

Valuation estimate

Based on 593 transactions of similar company sales (all years), the value of ESPRIT CELADON is estimated at 13 477 € (range 6 565€ - 30 883€). With an EBITDA of 1 658€, the sector multiple of 1.8x is applied. The price/revenue ratio is 0.17x (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 2015
593 transactions
6k€ 13k€ 30k€
13 477 € Range: 6 565€ - 30 883€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 658 € × 1.8x
Estimation 3 045 €
840€ - 9 171€
Revenue Multiple 30%
177 112 € × 0.17x
Estimation 30 864 €
16 109€ - 67 071€
How is this estimate calculated?

This estimate is based on the analysis of 593 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 gros (commerce interentreprises) de café, thé, cacao et épices)

Compare ESPRIT CELADON with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de café, thé, cacao et épices

Top companies in Commerce de gros (commerce interentreprises) de café, thé, cacao et épices

Largest companies by revenue in the sector Commerce de gros (commerce interentreprises) de café, thé, cacao et épices:

Top companies in Pas-de-Calais

Largest companies by revenue in the department Pas-de-Calais:

Voir le classement complet du département Pas-de-Calais

Frequently asked questions about ESPRIT CELADON

What is the revenue of ESPRIT CELADON ?

The revenue of ESPRIT CELADON in 2015 is 177 k€.

Is ESPRIT CELADON profitable?

ESPRIT CELADON recorded a net loss in 2015.

Where is the headquarters of ESPRIT CELADON ?

The headquarters of ESPRIT CELADON is located in CALAIS (62100), in the department Pas-de-Calais.

Where to find the tax return of ESPRIT CELADON ?

The tax return of ESPRIT CELADON 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 ESPRIT CELADON operate?

ESPRIT CELADON operates in the sector Commerce de gros (commerce interentreprises) de café, thé, cacao et épices (NAF code 46.37Z). See the 'Sector positioning' section above to compare the company with its competitors.