Le dernier exercice comptable publié pour cette entreprise remonte à 2023. Les données ci-dessous peuvent ne plus refléter sa situation actuelle.

LES DELICATESSES CASTA : revenue, balance sheet and financial ratios

LES DELICATESSES CASTA is a French company founded 13 years ago, specialized in the sector Boulangerie et boulangerie-pâtisserie. Based in SAINT-PIERRE (97410), this company of category PME shows in 2023 a revenue of 784 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-09-19

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

Synthèse

Santé financière : Fragile

Signal structurel : résultat d'exploitation insuffisant pour couvrir les intérêts.

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

Financial history - LES DELICATESSES CASTA (SIREN 793363771)
Indicator 2025 2024 2023 2022 2021 2019 2018 2017 2016
Revenue N/C N/C 783 665 € 690 840 € 939 150 € N/C N/C N/C N/C
Net income 24 566 € 1 178 € 41 656 € 9 795 € 171 252 € 101 153 € 94 881 € 93 679 € 104 015 €
EBITDA N/C N/C 93 646 € 59 855 € 231 801 € N/C N/C N/C N/C
Net margin N/C N/C 5.3% 1.4% 18.2% N/C N/C N/C N/C

Revenue and income statement

In 2025, LES DELICATESSES CASTA generates positive net income of 25 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2021-2025: 104 k€ -> 25 k€.

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

783 665 €

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

445 309 €

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

93 646 €

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

45 778 €

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

41 656 €

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

11.6%

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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 0%. Compared with its sector, this ratio places the company among the best positioned (sector median: 42.8%). Financial autonomy (= Equity / Total assets x 100) reaches 78%. Compared with its sector, this ratio places the company among the best positioned (sector median: 31.4%). Cash flow represents 8.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This ratio is more favorable than the sector median (5.5%).

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

0.0%

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

78.0%

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

8.95%

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

0.0

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

9.6%

Solvency indicators evolution
LES DELICATESSES CASTA

Sector positioning

Debt ratio
0.0% 2025
Q1: 7.49%
Med: 42.81%
Q3: 151.78%
Excellent

In 2025, the debt ratio of LES DELICATESSES CASTA (0.0%) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
71.81% 2025
Q1: 11.54%
Med: 31.44%
Q3: 53.3%
Excellent

In 2025, the financial autonomy of LES DELICATESSES CASTA (71.8%) 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
0.0 years 2023
Q1: 0.0 years
Med: 1.35 years
Q3: 3.7 years
Excellent

In 2023, the repayment capacity of LES DELICATESSES CASTA (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 4.34. Compared with its sector, this ratio places the company among the best positioned (sector median: 1.1). The interest coverage ratio (= EBIT / Interest expenses) is 0.1x. Danger: operating income does not cover interest charges, unsustainable situation.

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

4.34

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

0.11

Liquidity indicators evolution
LES DELICATESSES CASTA

Sector positioning

Liquidity ratio
3.41 2025
Q1: 0.6
Med: 1.12
Q3: 1.99
Excellent

In 2025, the liquidity ratio of LES DELICATESSES CASTA (3.41) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
0.11x 2023
Q1: 0.0x
Med: 1.22x
Q3: 5.33x
Average

In 2023, the interest coverage of LES DELICATESSES CASTA (0.1x) 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. Overall, WCR represents 120 days of revenue, i.e. 0 € to permanently finance. Between 2021 and 2023, WCR worsened by 122 days of revenue, signaling an increased financing need.

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

261 642 €

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

7 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

130 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

10 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

120 j

WCR and payment terms evolution
LES DELICATESSES CASTA

Positioning of LES DELICATESSES CASTA in its sector

Comparison with sector Boulangerie et boulangerie-pâtisserie

Valuation estimate

Based on 175 transactions of similar company sales in 2025, the value of LES DELICATESSES CASTA is estimated at 182 661 € (range 90 158€ - 389 630€). 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 2025
175 transactions
90k€ 182k€ 389k€
182 661 € Range: 90 158€ - 389 630€
NAF 5 année 2025

Valuation method used

Net Income Multiple
24 566 € × 7.4x = 182 661 €
Range: 90 159€ - 389 631€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 175 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 (Boulangerie et boulangerie-pâtisserie)

Compare LES DELICATESSES CASTA with other companies in the same sector:

Voir toutes les statistiques du secteur Boulangerie et boulangerie-pâtisserie

Top companies in Boulangerie et boulangerie-pâtisserie

Largest companies by revenue in the sector Boulangerie et boulangerie-pâtisserie:

Top companies in La Reunion

Largest companies by revenue in the department La Reunion:

Voir le classement complet du département La Reunion

Frequently asked questions about LES DELICATESSES CASTA

What is the revenue of LES DELICATESSES CASTA ?

The revenue of LES DELICATESSES CASTA in 2023 is 784 k€.

Is LES DELICATESSES CASTA profitable?

Yes, LES DELICATESSES CASTA generated a net profit of 25 k€ in 2025.

Where is the headquarters of LES DELICATESSES CASTA ?

The headquarters of LES DELICATESSES CASTA is located in SAINT-PIERRE (97410), in the department La Reunion.

Where to find the tax return of LES DELICATESSES CASTA ?

The tax return of LES DELICATESSES CASTA 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 LES DELICATESSES CASTA operate?

LES DELICATESSES CASTA operates in the sector Boulangerie et boulangerie-pâtisserie (NAF code 10.71C). See the 'Sector positioning' section above to compare the company with its competitors.