SARL CANDIFRUITS : revenue, balance sheet and financial ratios

SARL CANDIFRUITS is a French company founded 35 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in CANDILLARGUES (34130), this company of category PME shows in 2024 a revenue of 46 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - SARL CANDIFRUITS (SIREN 378220537)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue 45 936 € 43 491 € 397 952 € 3 902 094 € 5 020 623 € 5 128 356 € 5 383 110 € 4 320 370 € 4 581 829 € 4 712 599 €
Net income 9 916 € -11 447 € 85 865 € 198 035 € 162 267 € 236 080 € 100 593 € 58 588 € 61 526 € 68 061 €
EBITDA 31 293 € 21 644 € 24 417 € 282 883 € 281 384 € 276 897 € 230 922 € 120 115 € 1 543 € 39 935 €
Net margin 21.6% -26.3% 21.6% 5.1% 3.2% 4.6% 1.9% 1.4% 1.3% 1.4%

Revenue and income statement

In 2024, SARL CANDIFRUITS achieves revenue of 46 k€. Revenue is declining over the period 2015-2024 (CAGR: -40.2%). Vs 2023: +6%. After deducting consumption (0 €), gross margin stands at 46 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 31 k€, representing 68.1% of revenue. Positive scissor effect: EBITDA margin improves by +18.4 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 10 k€, i.e. 21.6% 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

45 936 €

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

45 936 €

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

31 293 €

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

31 293 €

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

9 916 €

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

68.1%

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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 321%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 24%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 49.4 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 20.0% 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

320.658%

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

23.665%

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

20.039%

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

49.434

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

99.7%

Solvency indicators evolution
SARL CANDIFRUITS

Sector positioning

Debt ratio
320.66 2024
2022
2023
2024
Q1: -21.15
Med: 5.9
Q3: 146.94
Average

In 2024, the debt ratio of SARL CANDIFRUITS (320.66) 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
23.66% 2024
2022
2023
2024
Q1: 0.03%
Med: 27.42%
Q3: 73.8%
Average

In 2024, the financial autonomy of SARL CANDIFRUITS (23.7%) 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
49.43 years 2024
2022
2023
2024
Q1: -0.02 years
Med: 0.66 years
Q3: 10.59 years
Average +50 pts over 3 years

In 2024, the repayment capacity of SARL CANDIFRUITS (49.43) 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 3933.93. 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 80.7x. Operating income very largely covers interest expenses: high safety margin.

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

3933.926

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

80.746

Liquidity indicators evolution
SARL CANDIFRUITS

Sector positioning

Liquidity ratio
3933.93 2024
2022
2023
2024
Q1: 83.19
Med: 307.52
Q3: 1319.53
Excellent +19 pts over 3 years

In 2024, the liquidity ratio of SARL CANDIFRUITS (3933.93) 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
80.75x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 20.03x
Excellent

In 2024, the interest coverage of SARL CANDIFRUITS (80.8x) 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: 192 days. Excellent situation: suppliers finance 192 days of the operating cycle (retail model). Overall, WCR represents 35 days of revenue, i.e. 4 k€ to permanently finance. Notable WCR improvement over the period (-98%), freeing up cash.

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

4 414 €

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

0 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

192 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

0 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

35 j

WCR and payment terms evolution
SARL CANDIFRUITS

Positioning of SARL CANDIFRUITS in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 169 transactions of similar company sales in 2024, the value of SARL CANDIFRUITS is estimated at 112 247 € (range 31 504€ - 201 634€). With an EBITDA of 31 293€, the sector multiple of 5.6x is applied. The price/revenue ratio is 0.81x (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 2024
169 transactions
31k€ 112k€ 201k€
112 247 € Range: 31 504€ - 201 634€
NAF 5 année 2024

Valuation detail by method

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EBITDA Multiple 50%
31 293 € × 5.6x
Estimation 175 235 €
46 386€ - 312 774€
Revenue Multiple 30%
45 936 € × 0.81x
Estimation 37 053 €
14 159€ - 69 095€
Net Income Multiple 20%
9 916 € × 6.8x
Estimation 67 571 €
20 316€ - 122 596€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 169 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 (Location de terrains et d'autres biens immobiliers)

Compare SARL CANDIFRUITS with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about SARL CANDIFRUITS

What is the revenue of SARL CANDIFRUITS ?

The revenue of SARL CANDIFRUITS in 2024 is 46 k€.

Is SARL CANDIFRUITS profitable?

Yes, SARL CANDIFRUITS generated a net profit of 10 k€ in 2024.

Where is the headquarters of SARL CANDIFRUITS ?

The headquarters of SARL CANDIFRUITS is located in CANDILLARGUES (34130), in the department Herault.

Where to find the tax return of SARL CANDIFRUITS ?

The tax return of SARL CANDIFRUITS 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 SARL CANDIFRUITS operate?

SARL CANDIFRUITS operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.