LE CAILLEBOTIS DIAMOND : revenue, balance sheet and financial ratios

Revenue 2025 37,6 M€ -1 % vs 2024
EBITDA 2025 4,6 M€ -0 % vs 2024
Net income 2025 1,9 M€ -25 % vs 2024

LE CAILLEBOTIS DIAMOND is a French company founded 52 years ago, specialized in the sector Fabrication de structures métalliques et de parties de structures. Based in GLOS (14100), this company of category PME shows in 2025 a revenue of 37,6 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

At a glance (2025) : revenue 37,6 M€, EBITDA 4,6 M€ (12.3 % of revenue), net income 1,9 M€. Balance sheet 2024 : equity 21,6 M€, financial debt 5,8 M€, cash 3,6 M€.

Data updated on 2026-09-19

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

Synthèse

Santé financière : Saine

Aucun signal de fragilité majeur : rentabilité positive et structure financière équilibrée.

In summary, LE CAILLEBOTIS DIAMOND posts positive profitability over the latest financial year. Its financial structure is solid, with debt well contained relative to its sector.

Financial history - LE CAILLEBOTIS DIAMOND (SIREN 301864344) · amounts in thousands of euros (€k)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018
Revenue 37 635 38 157 36 197 37 305 33 440 24 286 27 541 25 825
Net income 1 924 2 582 2 290 2 417 2 144 1 108 1 459 1 418
EBITDA 4 645 4 657 4 257 4 822 3 897 2 009 3 193 2 933
Gross margin 21 394 20 586 19 764 19 161 16 478 14 200 16 268 15 017
Operating income 3 545 3 747 3 528 4 116 3 091 1 719 2 515 2 354
Net margin 5,1 % 6,8 % 6,3 % 6,5 % 6,4 % 4,6 % 5,3 % 5,5 %
Equity — 21 586 19 634 15 893 13 485 11 262 10 226 8 884
Financial debt — 5 834 7 178 8 511 11 798 13 022 2 147 1
Cash — 3 614 4 746 5 958 6 995 8 637 3 752 1 667
Tax returns Download accounts (CSV / Excel)

Revenue and income statement

In 2025, LE CAILLEBOTIS DIAMOND achieves revenue of 37.6 M€. Revenue is growing positively over 8 years (CAGR: +3.0%). Slight decline of -1% vs 2024. After deducting consumption (16.2 M€), gross margin stands at 21.4 M€, i.e. a rate of 57%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 4.6 M€, representing 12.3% of revenue. Compared with its sector, this ratio places the company among the best positioned (sector median: 7.0%). Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.9 M€, i.e. 5.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

37 634 749 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

21 394 056 €

EBITDA (2025) ?
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

4 644 602 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

3 544 932 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

1 924 151 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

12,3 %

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 20%. This ratio is more favorable than the sector median (20.7%). Financial autonomy (= Equity / Total assets x 100) reaches 64%. Compared with its sector, this ratio places the company among the best positioned (sector median: 45.0%). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.2 years of cash flow to repay all financial debt. This ratio is slightly less favorable than the sector median (0.7 years). Cash flow represents 9.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Compared with its sector, this ratio places the company among the best positioned (sector median: 6.0%).

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

19,8 %

Financial autonomy (2025) ?
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

64,0 %

Cash flow / Revenue (2025) ?
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

9,9 %

Repayment capacity (2025) ?
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

1,2 ans

Asset age ratio (2025) ?
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

56,7 %

Solvency indicators evolution
LE CAILLEBOTIS DIAMOND

Sector positioning

Debt ratio
19,8% 2025
Q1: 5,8%
Med: 20,7%
Q3: 54,3%
Good 36,6 % → 19,8 % depuis 2023

In 2025, the debt ratio of LE CAILLEBOTIS DIAMOND (19,8%) 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
64,0% 2025
Q1: 27,1%
Med: 45,0%
Q3: 60,9%
Excellent 58,9 % → 64 % depuis 2023

In 2025, the financial autonomy of LE CAILLEBOTIS DIAMOND (64,0%) 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
1,2 years 2025
Q1: 0,0 years
Med: 0,7 years
Q3: 1,9 years
Average 2,5 years → 1,2 years depuis 2023

In 2025, the repayment capacity of LE CAILLEBOTIS DIAMOND (1,20) 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 2.31. This ratio is more favorable than the sector median (2.3).

Liquidity ratio (2025) ?
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

2,31

Liquidity indicators evolution
LE CAILLEBOTIS DIAMOND

Sector positioning

Liquidity ratio
2,31 2025
Q1: 1,65
Med: 2,28
Q3: 3,10
Good 2,8 → 2,3 depuis 2023

In 2025, the liquidity ratio of LE CAILLEBOTIS DIAMOND (2,31) 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.

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: 50 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 47 days. The company must finance 3 days of gap between collections and payments. Inventory turnover is 35 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 61 days of revenue, i.e. 6.4 M€ to permanently finance.

Operating WCR (2025) ?
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

6 386 617 €

Customer credit (2025) ?
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

50 j

Supplier credit (2025) ?
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

47 j

Inventory turnover (2025) ?
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

35 j

WCR in days of revenue (2025) ?
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

61 j

WCR and payment terms evolution
LE CAILLEBOTIS DIAMOND

Positioning of LE CAILLEBOTIS DIAMOND in its sector

Comparison with sector Fabrication de structures métalliques et de parties de structures

Valuation estimate

Based on 56 transactions of similar company sales (all years), the value of LE CAILLEBOTIS DIAMOND is estimated at 4 598 336 € (range 2 848 643€ - 10 100 058€). With an EBITDA of 4 644 602€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.13x (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 2025
56 tx
2848k€ 4598k€ 10100k€
4 598 336 € Range: 2 848 643€ - 10 100 058€

Les capitaux propres comptables (21,6 M€ en 2024) dépassent cette estimation : l'entreprise détient probablement des actifs (trésorerie, immobilier, participations) que les multiples d'activité ne valorisent pas. Cette estimation est alors un plancher, pas une valeur de marché.

NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
4 644 602 € × 1.0x
Estimation 4 815 805 €
3 092 118€ - 11 115 902€
Revenue Multiple 30%
37 634 749 € × 0.13x
Estimation 4 844 674 €
2 555 857€ - 6 151 097€
Net Income Multiple 20%
1 924 151 € × 1.9x
Estimation 3 685 160 €
2 679 136€ - 13 483 891€
How is this estimate calculated?

This estimate is based on the analysis of 56 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 de structures métalliques et de parties de structures)

Compare LE CAILLEBOTIS DIAMOND with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de structures métalliques et de parties de structures

Top companies in Fabrication de structures métalliques et de parties de structures

Largest companies by revenue in the sector Fabrication de structures métalliques et de parties de structures:

Top companies in Calvados

Largest companies by revenue in the department Calvados:

Voir le classement complet du département Calvados

Frequently asked questions about LE CAILLEBOTIS DIAMOND

What is the revenue of LE CAILLEBOTIS DIAMOND ?

The revenue of LE CAILLEBOTIS DIAMOND in 2025 is 37,6 M€.

Is LE CAILLEBOTIS DIAMOND profitable?

Yes, LE CAILLEBOTIS DIAMOND generated a net profit of 1,9 M€ in 2025.

Where is the headquarters of LE CAILLEBOTIS DIAMOND ?

The headquarters of LE CAILLEBOTIS DIAMOND is located in GLOS (14100), in the department Calvados.

Where to find the tax return of LE CAILLEBOTIS DIAMOND ?

The tax return of LE CAILLEBOTIS DIAMOND 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 LE CAILLEBOTIS DIAMOND operate?

LE CAILLEBOTIS DIAMOND operates in the sector Fabrication de structures métalliques et de parties de structures (NAF code 25.11Z). See the 'Sector positioning' section above to compare the company with its competitors.