S.A.B.C.F. CAILLOT FRERES : revenue, balance sheet and financial ratios

S.A.B.C.F. CAILLOT FRERES is a French company founded 47 years ago, specialized in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment. Based in GOUISE (03340), this company of category PME shows in 2025 a revenue of 2.9 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 - S.A.B.C.F. CAILLOT FRERES (SIREN 316253418)
Indicator 2025 2024 2023 2022 2019 2018 2017 2016
Revenue 2 929 815 € 5 228 273 € N/C 4 708 095 € 3 486 467 € 3 218 049 € 3 542 877 € N/C
Net income -214 006 € 342 584 € 273 027 € 321 428 € 58 875 € 137 031 € 244 729 € -165 528 €
EBITDA -156 365 € 373 516 € N/C 539 866 € 252 522 € 263 625 € 305 052 € N/C
Net margin -7.3% 6.6% N/C 6.8% 1.7% 4.3% 6.9% N/C

Revenue and income statement

In 2025, S.A.B.C.F. CAILLOT FRERES achieves revenue of 2.9 M€. Activity remains stable over the period (CAGR: -2.3%). Significant drop of -44% vs 2024. After deducting consumption (763 k€), gross margin stands at 2.2 M€, i.e. a rate of 74%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -156 k€, representing -5.3% of revenue. Warning negative scissor effect: despite revenue change (-44%), EBITDA varies by -142%, reducing margin by 12.5 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -214 k€ (-7.3% of revenue), which will impact equity.

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

2 929 815 €

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

2 166 779 €

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

-156 365 €

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

-268 042 €

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

-214 006 €

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

-5.3%

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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 51%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 38%. The balance between equity and debt is satisfactory.

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

51.402%

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

37.51%

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

-4.017%

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

-2.285

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

14.3%

Solvency indicators evolution
S.A.B.C.F. CAILLOT FRERES

Sector positioning

Debt ratio
51.4 2025
2023
2024
2025
Q1: 5.42
Med: 20.64
Q3: 51.81
Average +18 pts over 3 years

In 2025, the debt ratio of S.A.B.C.F. CAILLOT FRERES (51.40) 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
37.51% 2025
2023
2024
2025
Q1: 23.2%
Med: 42.4%
Q3: 60.31%
Average -20 pts over 3 years

In 2025, the financial autonomy of S.A.B.C.F. CAILLOT FRERES (37.5%) 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
-2.29 years 2025
2024
2025
Q1: 0.0 years
Med: 0.43 years
Q3: 1.31 years
Excellent -50 pts over 2 years

In 2025, the repayment capacity of S.A.B.C.F. CAILLOT FRERES (-2.29) 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 159.94. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

159.945

Interest coverage (2025) ?
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

-5.389

Liquidity indicators evolution
S.A.B.C.F. CAILLOT FRERES

Sector positioning

Liquidity ratio
159.94 2025
2023
2024
2025
Q1: 150.74
Med: 211.84
Q3: 324.32
Average -11 pts over 3 years

In 2025, the liquidity ratio of S.A.B.C.F. CAILLOT FRERES (159.94) 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
-5.39x 2025
2024
2025
Q1: 0.0x
Med: 0.8x
Q3: 3.53x
Watch -50 pts over 2 years

In 2025, the interest coverage of S.A.B.C.F. CAILLOT FRERES (-5.4x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 65 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 64 days. The company must finance 1 days of gap between collections and payments. Inventory turnover is 8 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 69 days of revenue, i.e. 564 k€ 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

563 931 €

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

65 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

64 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

8 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

69 j

WCR and payment terms evolution
S.A.B.C.F. CAILLOT FRERES

Positioning of S.A.B.C.F. CAILLOT FRERES in its sector

Comparison with sector Travaux de maçonnerie générale et gros œuvre de bâtiment

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (22 transactions). This range of 237 175€ to 522 961€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
237k€ 251k€ 522k€
251 552 € Range: 237 175€ - 522 961€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 22 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 (Travaux de maçonnerie générale et gros œuvre de bâtiment)

Compare S.A.B.C.F. CAILLOT FRERES with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de maçonnerie générale et gros œuvre de bâtiment

Frequently asked questions about S.A.B.C.F. CAILLOT FRERES

What is the revenue of S.A.B.C.F. CAILLOT FRERES ?

The revenue of S.A.B.C.F. CAILLOT FRERES in 2025 is 2.9 M€.

Is S.A.B.C.F. CAILLOT FRERES profitable?

S.A.B.C.F. CAILLOT FRERES recorded a net loss in 2025.

Where is the headquarters of S.A.B.C.F. CAILLOT FRERES ?

The headquarters of S.A.B.C.F. CAILLOT FRERES is located in GOUISE (03340), in the department Allier.

Where to find the tax return of S.A.B.C.F. CAILLOT FRERES ?

The tax return of S.A.B.C.F. CAILLOT FRERES 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 S.A.B.C.F. CAILLOT FRERES operate?

S.A.B.C.F. CAILLOT FRERES operates in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment (NAF code 43.99C). See the 'Sector positioning' section above to compare the company with its competitors.