LE CAILLEBOTIS DIAMOND : revenue, balance sheet and financial ratios

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 2024 a revenue of 38.2 M€. 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 - LE CAILLEBOTIS DIAMOND (SIREN 301864344)
Indicator 2024 2023 2022 2021 2020 2019 2018
Revenue 38 156 736 € 36 197 065 € 37 304 884 € 33 439 968 € 24 285 982 € 27 540 679 € 25 824 594 €
Net income 2 581 871 € 2 289 933 € 2 416 866 € 2 144 420 € 1 107 992 € 1 459 337 € 1 417 919 €
EBITDA 4 656 501 € 4 257 446 € 4 822 190 € 3 897 309 € 2 009 476 € 3 192 597 € 2 932 838 €
Net margin 6.8% 6.3% 6.5% 6.4% 4.6% 5.3% 5.5%

Revenue and income statement

In 2024, LE CAILLEBOTIS DIAMOND achieves revenue of 38.2 M€. Over the period 2018-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +6.7%. Vs 2023: +5%. After deducting consumption (17.6 M€), gross margin stands at 20.6 M€, i.e. a rate of 54%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 4.7 M€, representing 12.2% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2.6 M€, i.e. 6.8% 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

38 156 736 €

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

20 585 643 €

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

4 656 501 €

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

3 747 126 €

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

2 581 871 €

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

12.2%

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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 27%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 62%. 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 1.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 10.1% 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 (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

27.028%

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

62.033%

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

10.136%

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

1.508

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

60.8%

Solvency indicators evolution
LE CAILLEBOTIS DIAMOND

Sector positioning

Debt ratio
27.03 2024
2022
2023
2024
Q1: 6.02
Med: 21.48
Q3: 63.73
Average -9 pts over 3 years

In 2024, the debt ratio of LE CAILLEBOTIS DIAMOND (27.03) 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
62.03% 2024
2022
2023
2024
Q1: 26.51%
Med: 45.66%
Q3: 61.6%
Excellent +11 pts over 3 years

In 2024, the financial autonomy of LE CAILLEBOTIS DIAMOND (62.0%) 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
1.51 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.73 years
Q3: 2.18 years
Average -9 pts over 3 years

In 2024, the repayment capacity of LE CAILLEBOTIS DIAMOND (1.51) 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 233.84. 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 1.2x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

233.841

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

1.159

Liquidity indicators evolution
LE CAILLEBOTIS DIAMOND

Sector positioning

Liquidity ratio
233.84 2024
2022
2023
2024
Q1: 167.49
Med: 240.93
Q3: 341.44
Average -14 pts over 3 years

In 2024, the liquidity ratio of LE CAILLEBOTIS DIAMOND (233.84) 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
1.16x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.53x
Q3: 6.1x
Average -14 pts over 3 years

In 2024, the interest coverage of LE CAILLEBOTIS DIAMOND (1.2x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 56 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 41 days. The company must finance 15 days of gap between collections and payments. Inventory turnover is 34 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 64 days of revenue, i.e. 6.8 M€ to permanently finance. Over 2018-2024, WCR increased by +33%, 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

6 818 227 €

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

56 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

41 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

34 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

64 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 4 876 598 € (range 3 046 397€ - 11 061 713€). With an EBITDA of 4 656 501€, 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 2024
56 tx
3046k€ 4876k€ 11061k€
4 876 598 € Range: 3 046 397€ - 11 061 713€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
4 656 501 € × 1.0x
Estimation 4 828 143 €
3 100 039€ - 11 144 380€
Revenue Multiple 30%
38 156 736 € × 0.13x
Estimation 4 911 869 €
2 591 306€ - 6 236 412€
Net Income Multiple 20%
2 581 871 € × 1.9x
Estimation 4 944 834 €
3 594 928€ - 18 093 002€
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

Frequently asked questions about LE CAILLEBOTIS DIAMOND

What is the revenue of LE CAILLEBOTIS DIAMOND ?

The revenue of LE CAILLEBOTIS DIAMOND in 2024 is 38.2 M€.

Is LE CAILLEBOTIS DIAMOND profitable?

Yes, LE CAILLEBOTIS DIAMOND generated a net profit of 2.6 M€ in 2024.

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.