CARROSSERIE CHARIGNON : revenue, balance sheet and financial ratios

CARROSSERIE CHARIGNON is a French company founded 63 years ago, specialized in the sector Fabrication de carrosseries et remorques. Based in MOURS-SAINT-EUSEBE (26540), this company of category ETI shows in 2024 a revenue of 7.3 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 - CARROSSERIE CHARIGNON (SIREN 322043803)
Indicator 2024 2023 2022 2019 2018 2017 2016
Revenue 7 316 602 € 7 563 846 € 5 936 273 € 5 186 284 € 4 639 101 € 3 276 678 € 3 333 184 €
Net income 235 588 € 369 474 € 149 907 € 182 906 € 99 840 € 137 750 € 146 738 €
EBITDA 382 205 € 619 775 € 225 446 € 306 161 € 256 811 € 238 842 € 287 323 €
Net margin 3.2% 4.9% 2.5% 3.5% 2.2% 4.2% 4.4%

Revenue and income statement

In 2024, CARROSSERIE CHARIGNON achieves revenue of 7.3 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +10.3%. Slight decline of -3% vs 2023. After deducting consumption (4.3 M€), gross margin stands at 3.0 M€, i.e. a rate of 41%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 382 k€, representing 5.2% of revenue. Warning negative scissor effect: despite revenue change (-3%), EBITDA varies by -38%, reducing margin by 3.0 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 236 k€, i.e. 3.2% 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

7 316 602 €

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

2 988 045 €

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

382 205 €

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

361 232 €

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

235 588 €

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

5.2%

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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 225%. 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 16%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 5.2 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 3.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

224.637%

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

15.583%

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

3.572%

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

5.166

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

9.2%

Solvency indicators evolution
CARROSSERIE CHARIGNON

Sector positioning

Debt ratio
224.64 2024
2022
2023
2024
Q1: 4.79
Med: 27.7
Q3: 79.01
Watch

In 2024, the debt ratio of CARROSSERIE CHARIGNON (224.64) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
15.58% 2024
2022
2023
2024
Q1: 20.53%
Med: 39.52%
Q3: 57.49%
Average

In 2024, the financial autonomy of CARROSSERIE CHARIGNON (15.6%) 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
5.17 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.89 years
Q3: 2.67 years
Watch +6 pts over 3 years

In 2024, the repayment capacity of CARROSSERIE CHARIGNON (5.17) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 218.31. 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 11.1x. 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

218.305

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

11.1

Liquidity indicators evolution
CARROSSERIE CHARIGNON

Sector positioning

Liquidity ratio
218.31 2024
2022
2023
2024
Q1: 153.1
Med: 220.25
Q3: 325.12
Average +24 pts over 3 years

In 2024, the liquidity ratio of CARROSSERIE CHARIGNON (218.31) 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
11.1x 2024
2022
2023
2024
Q1: 0.0x
Med: 2.31x
Q3: 8.74x
Excellent +8 pts over 3 years

In 2024, the interest coverage of CARROSSERIE CHARIGNON (11.1x) 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: 78 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 78 days. Inventory turnover is 81 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 158 days of revenue, i.e. 3.2 M€ to permanently finance. Over 2016-2024, WCR increased by +386%, requiring additional financing.

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

3 219 817 €

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

78 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

78 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

81 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

158 j

WCR and payment terms evolution
CARROSSERIE CHARIGNON

Positioning of CARROSSERIE CHARIGNON in its sector

Comparison with sector Fabrication de carrosseries et remorques

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (31 transactions). This range of 307 019€ to 833 640€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
307k€ 592k€ 833k€
592 706 € Range: 307 019€ - 833 640€
NAF 5 all-time
How is this estimate calculated?

This estimate is based on the analysis of 31 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 (Fabrication de carrosseries et remorques)

Compare CARROSSERIE CHARIGNON with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de carrosseries et remorques

Frequently asked questions about CARROSSERIE CHARIGNON

What is the revenue of CARROSSERIE CHARIGNON ?

The revenue of CARROSSERIE CHARIGNON in 2024 is 7.3 M€.

Is CARROSSERIE CHARIGNON profitable?

Yes, CARROSSERIE CHARIGNON generated a net profit of 236 k€ in 2024.

Where is the headquarters of CARROSSERIE CHARIGNON ?

The headquarters of CARROSSERIE CHARIGNON is located in MOURS-SAINT-EUSEBE (26540), in the department Drome.

Where to find the tax return of CARROSSERIE CHARIGNON ?

The tax return of CARROSSERIE CHARIGNON 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 CARROSSERIE CHARIGNON operate?

CARROSSERIE CHARIGNON operates in the sector Fabrication de carrosseries et remorques (NAF code 29.20Z). See the 'Sector positioning' section above to compare the company with its competitors.