SOCIETE CASTELORIENNE DE DISTRIBUTION : revenue, balance sheet and financial ratios

SOCIETE CASTELORIENNE DE DISTRIBUTION is a French company founded 54 years ago, specialized in the sector Hypermarchés. Based in MONTVAL-SUR-LOIR (72500), this company of category ETI shows in 2022 a revenue of 79.5 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - SOCIETE CASTELORIENNE DE DISTRIBUTION (SIREN 577251028)
Indicator 2022 2021 2020 2019 2018 2017
Revenue 79 544 949 € 74 473 080 € 73 842 357 € 70 540 221 € 67 946 543 € 66 040 762 €
Net income 2 488 214 € 2 753 281 € 2 059 357 € 1 760 831 € 1 865 351 € 1 590 440 €
EBITDA 5 788 739 € 6 460 810 € 5 311 259 € 4 349 449 € 4 545 561 € 4 443 888 €
Net margin 3.1% 3.7% 2.8% 2.5% 2.7% 2.4%

Revenue and income statement

In 2022, SOCIETE CASTELORIENNE DE DISTRIBUTION achieves revenue of 79.5 M€. Revenue is growing positively over 6 years (CAGR: +3.8%). Vs 2021: +7%. After deducting consumption (60.7 M€), gross margin stands at 18.8 M€, i.e. a rate of 24%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 5.8 M€, representing 7.3% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2.5 M€, i.e. 3.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

79 544 949 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

18 830 200 €

EBITDA (2022) ?
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

5 788 739 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

4 436 563 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

2 488 214 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

7.3%

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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 62%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 42%. 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 2.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 5.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

61.864%

Financial autonomy (2022) ?
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

42.41%

Cash flow / Revenue (2022) ?
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

5.171%

Repayment capacity (2022) ?
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

1.991

Asset age ratio (2022) ?
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

37.7%

Solvency indicators evolution
SOCIETE CASTELORIENNE DE DISTRIBUTION

Sector positioning

Debt ratio
61.86 2022
2020
2021
2022
Q1: 21.07
Med: 60.68
Q3: 132.11
Average +25 pts over 3 years

In 2022, the debt ratio of SOCIETE CASTELORIENNE DE ... (61.86) 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
42.41% 2022
2020
2021
2022
Q1: 20.97%
Med: 36.06%
Q3: 48.5%
Good -35 pts over 3 years

In 2022, the financial autonomy of SOCIETE CASTELORIENNE DE ... (42.4%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
1.99 years 2022
2020
2021
2022
Q1: 0.96 years
Med: 2.25 years
Q3: 4.41 years
Good -30 pts over 3 years

In 2022, the repayment capacity of SOCIETE CASTELORIENNE DE ... (1.99) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 158.45. 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 1.4x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2022) ?
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

158.452

Interest coverage (2022) ?
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

1.395

Liquidity indicators evolution
SOCIETE CASTELORIENNE DE DISTRIBUTION

Sector positioning

Liquidity ratio
158.45 2022
2020
2021
2022
Q1: 115.9
Med: 145.46
Q3: 184.79
Good -36 pts over 3 years

In 2022, the liquidity ratio of SOCIETE CASTELORIENNE DE ... (158.45) 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.

Interest coverage
1.4x 2022
2020
2021
2022
Q1: 0.78x
Med: 2.33x
Q3: 5.66x
Average -32 pts over 3 years

In 2022, the interest coverage of SOCIETE CASTELORIENNE DE ... (1.4x) 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: 2 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 34 days. Excellent situation: suppliers finance 32 days of the operating cycle (retail model). Inventory turnover is 36 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 35 days of revenue, i.e. 7.7 M€ to permanently finance. Over 2017-2022, WCR increased by +45%, requiring additional financing.

Operating WCR (2022) ?
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

7 707 906 €

Customer credit (2022) ?
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

2 j

Supplier credit (2022) ?
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

34 j

Inventory turnover (2022) ?
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

36 j

WCR in days of revenue (2022) ?
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
SOCIETE CASTELORIENNE DE DISTRIBUTION

Positioning of SOCIETE CASTELORIENNE DE DISTRIBUTION in its sector

Comparison with sector Hypermarchés

Valuation estimate

Based on 265 transactions of similar company sales in 2022, the value of SOCIETE CASTELORIENNE DE DISTRIBUTION is estimated at 26 741 816 € (range 14 392 809€ - 47 761 770€). With an EBITDA of 5 788 739€, the sector multiple of 5.8x is applied. The price/revenue ratio is 0.25x (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.

Estimated enterprise value 2022
265 transactions
14392k€ 26741k€ 47761k€
26 741 816 € Range: 14 392 809€ - 47 761 770€
NAF 5 année 2022

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
5 788 739 € × 5.8x
Estimation 33 650 901 €
18 097 872€ - 59 725 715€
Revenue Multiple 30%
79 544 949 € × 0.25x
Estimation 19 612 856 €
12 506 597€ - 30 070 387€
Net Income Multiple 20%
2 488 214 € × 8.1x
Estimation 20 162 544 €
7 959 475€ - 44 388 984€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 265 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 (Hypermarchés)

Compare SOCIETE CASTELORIENNE DE DISTRIBUTION with other companies in the same sector:

Voir toutes les statistiques du secteur Hypermarchés

Frequently asked questions about SOCIETE CASTELORIENNE DE DISTRIBUTION

What is the revenue of SOCIETE CASTELORIENNE DE DISTRIBUTION ?

The revenue of SOCIETE CASTELORIENNE DE DISTRIBUTION in 2022 is 79.5 M€.

Is SOCIETE CASTELORIENNE DE DISTRIBUTION profitable?

Yes, SOCIETE CASTELORIENNE DE DISTRIBUTION generated a net profit of 2.5 M€ in 2022.

Where is the headquarters of SOCIETE CASTELORIENNE DE DISTRIBUTION ?

The headquarters of SOCIETE CASTELORIENNE DE DISTRIBUTION is located in MONTVAL-SUR-LOIR (72500), in the department Sarthe.

Where to find the tax return of SOCIETE CASTELORIENNE DE DISTRIBUTION ?

The tax return of SOCIETE CASTELORIENNE DE DISTRIBUTION 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 SOCIETE CASTELORIENNE DE DISTRIBUTION operate?

SOCIETE CASTELORIENNE DE DISTRIBUTION operates in the sector Hypermarchés (NAF code 47.11F). See the 'Sector positioning' section above to compare the company with its competitors.