ATELIER CHAUDRONN REALIS INDUS PLASTIQ : revenue, balance sheet and financial ratios

In 2025, ATELIER CHAUDRONN REALIS INDUS PLASTIQ achieves revenue of 1.3 M€. Revenue is growing positively over 10 years (CAGR: +1.1%). Slight decline of -4% vs 2024. After deducting consumption (226 k€), gross margin stands at 1.0 M€, i.e. a rate of 82%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 154 k€, representing 12.2% of revenue. Warning negative scissor effect: despite revenue change (-4%), EBITDA varies by -35%, reducing margin by 5.7 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 107 k€, i.e. 8.5% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 36%. Debt remains under control: the company retains capacity to raise new debt if needed. 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 1.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 14.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

The liquidity ratio (= Current assets / Current liabilities) stands at 353.09. 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 8.7x. Operating income very largely covers interest expenses: high safety margin.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 64 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 46 days. The company must finance 18 days of gap between collections and payments. Inventory turnover is 20 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 132 days of revenue, i.e. 463 k€ to permanently finance. Over 2016-2025, WCR increased by +126%, requiring additional financing.

Based on 76 transactions of similar company sales (all years), the value of ATELIER CHAUDRONN REALIS INDUS PLASTIQ is estimated at 211 094 € (range 87 006€ - 464 510€). With an EBITDA of 153 846€, the sector multiple of 1.3x is applied. The price/revenue ratio is 0.20x (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.