ETABLISSEMENTS CAYREYRE : revenue, balance sheet and financial ratios

ETABLISSEMENTS CAYREYRE is a French company founded 55 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction . Based in LALEVADE-D'ARDECHE (07380), this company of category PME shows in 2024 a revenue of 17.8 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 - ETABLISSEMENTS CAYREYRE (SIREN 387120025)
Indicator 2024 2023 2021 2020 2019 2018 2017
Revenue 17 838 018 € 19 339 005 € 15 011 791 € 12 999 702 € 12 415 415 € N/C N/C
Net income 104 551 € 620 076 € 851 170 € 435 949 € 189 765 € 183 698 € 273 572 €
EBITDA 521 521 € 737 277 € 1 288 026 € 804 606 € 509 926 € N/C N/C
Net margin 0.6% 3.2% 5.7% 3.4% 1.5% N/C N/C

Revenue and income statement

In 2024, ETABLISSEMENTS CAYREYRE achieves revenue of 17.8 M€. Over the period 2019-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +7.5%. Slight decline of -8% vs 2023. After deducting consumption (12.2 M€), gross margin stands at 5.7 M€, i.e. a rate of 32%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 522 k€, representing 2.9% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 105 k€, i.e. 0.6% 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

17 838 018 €

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

5 661 266 €

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

521 521 €

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

-120 679 €

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

104 551 €

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

2.9%

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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%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 35%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 5.8 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 3.0% 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

88.671%

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

34.513%

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

2.978%

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

5.837

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

33.6%

Solvency indicators evolution
ETABLISSEMENTS CAYREYRE

Sector positioning

Debt ratio
88.67 2024
2021
2023
2024
Q1: 2.07
Med: 17.76
Q3: 57.15
Average +22 pts over 3 years

In 2024, the debt ratio of ETABLISSEMENTS CAYREYRE (88.67) 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
34.51% 2024
2021
2023
2024
Q1: 25.78%
Med: 46.47%
Q3: 64.06%
Average -19 pts over 3 years

In 2024, the financial autonomy of ETABLISSEMENTS CAYREYRE (34.5%) 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
5.84 years 2024
2021
2023
2024
Q1: 0.0 years
Med: 0.36 years
Q3: 2.34 years
Average +21 pts over 3 years

In 2024, the repayment capacity of ETABLISSEMENTS CAYREYRE (5.84) 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 199.06. 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 15.1x. 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

199.063

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

15.054

Liquidity indicators evolution
ETABLISSEMENTS CAYREYRE

Sector positioning

Liquidity ratio
199.06 2024
2021
2023
2024
Q1: 160.84
Med: 235.03
Q3: 352.94
Average +9 pts over 3 years

In 2024, the liquidity ratio of ETABLISSEMENTS CAYREYRE (199.06) 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
15.05x 2024
2021
2023
2024
Q1: 0.0x
Med: 1.33x
Q3: 8.51x
Excellent +18 pts over 3 years

In 2024, the interest coverage of ETABLISSEMENTS CAYREYRE (15.1x) 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: 34 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 61 days. Favorable situation: supplier credit is longer than customer credit by 27 days. Inventory turnover is 82 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 110 days of revenue, i.e. 5.5 M€ to permanently finance.

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

5 457 185 €

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

34 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

61 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

82 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

110 j

WCR and payment terms evolution
ETABLISSEMENTS CAYREYRE

Positioning of ETABLISSEMENTS CAYREYRE in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (39 transactions). This range of 905 443€ to 1 660 481€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
905k€ 1246k€ 1660k€
1 246 824 € Range: 905 443€ - 1 660 481€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 39 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 bois et de matériaux de construction )

Compare ETABLISSEMENTS CAYREYRE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Frequently asked questions about ETABLISSEMENTS CAYREYRE

What is the revenue of ETABLISSEMENTS CAYREYRE ?

The revenue of ETABLISSEMENTS CAYREYRE in 2024 is 17.8 M€.

Is ETABLISSEMENTS CAYREYRE profitable?

Yes, ETABLISSEMENTS CAYREYRE generated a net profit of 105 k€ in 2024.

Where is the headquarters of ETABLISSEMENTS CAYREYRE ?

The headquarters of ETABLISSEMENTS CAYREYRE is located in LALEVADE-D'ARDECHE (07380), in the department Ardeche.

Where to find the tax return of ETABLISSEMENTS CAYREYRE ?

The tax return of ETABLISSEMENTS CAYREYRE 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 ETABLISSEMENTS CAYREYRE operate?

ETABLISSEMENTS CAYREYRE operates in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction (NAF code 46.73A). See the 'Sector positioning' section above to compare the company with its competitors.