L. ET V. CASTILLON CMA : revenue, balance sheet and financial ratios

L. ET V. CASTILLON CMA is a French company founded 72 years ago, specialized in the sector Activités des agents et courtiers d'assurances. Based in AUBAGNE (13400), this company of category PME shows in 2023 a revenue of 210 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - L. ET V. CASTILLON CMA (SIREN 054807201)
Indicator 2023 2022 2021 2020 2019 2018
Revenue 209 639 € 199 397 € 199 590 € 220 006 € 212 954 € 205 894 €
Net income 46 159 € 21 936 € 3 224 € 30 011 € -93 380 € 33 850 €
EBITDA 49 487 € 25 621 € 8 951 € 37 452 € 44 517 € 56 684 €
Net margin 22.0% 11.0% 1.6% 13.6% -43.8% 16.4%

Revenue and income statement

In 2023, L. ET V. CASTILLON CMA achieves revenue of 210 k€. Revenue is growing positively over 6 years (CAGR: +0.4%). Vs 2022: +5%. After deducting consumption (0 €), gross margin stands at 210 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 49 k€, representing 23.6% of revenue. Positive scissor effect: EBITDA margin improves by +10.8 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 46 k€, i.e. 22.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

209 639 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

209 639 €

EBITDA (2023) ?
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

49 487 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

47 034 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

46 159 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

23.6%

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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 71%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 47%. 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 3.9 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 20.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

70.523%

Financial autonomy (2023) ?
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

47.197%

Cash flow / Revenue (2023) ?
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

20.439%

Repayment capacity (2023) ?
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

3.912

Asset age ratio (2023) ?
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

48.4%

Solvency indicators evolution
L. ET V. CASTILLON CMA

Sector positioning

Debt ratio
70.52 2023
2021
2022
2023
Q1: 0.0
Med: 8.57
Q3: 49.39
Average

In 2023, the debt ratio of L. ET V. CASTILLON CMA (70.52) 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
47.2% 2023
2021
2022
2023
Q1: 14.03%
Med: 47.19%
Q3: 74.22%
Good +13 pts over 3 years

In 2023, the financial autonomy of L. ET V. CASTILLON CMA (47.2%) 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
3.91 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.13 years
Q3: 2.02 years
Average

In 2023, the repayment capacity of L. ET V. CASTILLON CMA (3.91) 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 16.25. 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 2.4x. Financial charges are adequately covered by operations.

Liquidity ratio (2023) ?
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

16.248

Interest coverage (2023) ?
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

2.352

Liquidity indicators evolution
L. ET V. CASTILLON CMA

Sector positioning

Liquidity ratio
16.25 2023
2021
2022
2023
Q1: 123.62
Med: 243.64
Q3: 585.08
Watch -7 pts over 3 years

In 2023, the liquidity ratio of L. ET V. CASTILLON CMA (16.25) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
2.35x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 1.99x
Excellent

In 2023, the interest coverage of L. ET V. CASTILLON CMA (2.4x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 1 days. Favorable situation: supplier credit is longer than customer credit by 1 days. WCR is negative (-169 days): operations structurally generate cash. Notable WCR improvement over the period (-141%), freeing up cash.

Operating WCR (2023) ?
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

-98 560 €

Customer credit (2023) ?
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 (2023) ?
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

1 j

Inventory turnover (2023) ?
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

0 j

WCR in days of revenue (2023) ?
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

-169 j

WCR and payment terms evolution
L. ET V. CASTILLON CMA

Positioning of L. ET V. CASTILLON CMA in its sector

Comparison with sector Activités des agents et courtiers d'assurances

Valuation estimate

Based on 193 transactions of similar company sales (all years), the value of L. ET V. CASTILLON CMA is estimated at 110 322 € (range 33 756€ - 352 652€). With an EBITDA of 49 487€, the sector multiple of 1.2x is applied. The price/revenue ratio is 0.98x (in line with sector norms). 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 2023
193 transactions
33k€ 110k€ 352k€
110 322 € Range: 33 756€ - 352 652€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
49 487 € × 1.2x
Estimation 59 912 €
15 475€ - 305 806€
Revenue Multiple 30%
209 639 € × 0.98x
Estimation 205 955 €
57 434€ - 383 041€
Net Income Multiple 20%
46 159 € × 2.0x
Estimation 92 903 €
43 945€ - 424 185€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 193 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 (Activités des agents et courtiers d'assurances)

Compare L. ET V. CASTILLON CMA with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des agents et courtiers d'assurances

Frequently asked questions about L. ET V. CASTILLON CMA

What is the revenue of L. ET V. CASTILLON CMA ?

The revenue of L. ET V. CASTILLON CMA in 2023 is 210 k€.

Is L. ET V. CASTILLON CMA profitable?

Yes, L. ET V. CASTILLON CMA generated a net profit of 46 k€ in 2023.

Where is the headquarters of L. ET V. CASTILLON CMA ?

The headquarters of L. ET V. CASTILLON CMA is located in AUBAGNE (13400), in the department Bouches-du-Rhone.

Where to find the tax return of L. ET V. CASTILLON CMA ?

The tax return of L. ET V. CASTILLON CMA 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 L. ET V. CASTILLON CMA operate?

L. ET V. CASTILLON CMA operates in the sector Activités des agents et courtiers d'assurances (NAF code 66.22Z). See the 'Sector positioning' section above to compare the company with its competitors.