CHALLENGE PARTNERS : revenue, balance sheet and financial ratios

CHALLENGE PARTNERS is a French company founded 29 years ago, specialized in the sector Organisation de foires, salons professionnels et congrès. Based in MERY-SUR-OISE (95540), this company of category PME shows in 2017 a revenue of 1.5 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - CHALLENGE PARTNERS (SIREN 411734858)
Indicator 2017 2016
Revenue 1 487 284 € 1 591 068 €
Net income 54 327 € 18 509 €
EBITDA 115 121 € 71 630 €
Net margin 3.7% 1.2%

Revenue and income statement

In 2017, CHALLENGE PARTNERS achieves revenue of 1.5 M€. Slight decline of -7% vs 2016. After deducting consumption (26 k€), gross margin stands at 1.5 M€, i.e. a rate of 98%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 115 k€, representing 7.7% of revenue. Positive scissor effect: EBITDA margin improves by +3.2 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 54 k€, i.e. 3.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2017) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 487 284 €

Gross margin (2017) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 460 869 €

EBITDA (2017) ?
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

115 121 €

EBIT (2017) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

66 902 €

Net income (2017) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

54 327 €

EBITDA margin (2017) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

7.7%

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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 0%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 35%. The balance between equity and debt is satisfactory. Cash flow represents 6.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2017) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.0%

Financial autonomy (2017) ?
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

34.614%

Cash flow / Revenue (2017) ?
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

6.871%

Repayment capacity (2017) ?
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

0.0

Asset age ratio (2017) ?
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

50.2%

Solvency indicators evolution
CHALLENGE PARTNERS

Sector positioning

Debt ratio
0.0 2017
2016
2017
Q1: 0.0
Med: 3.57
Q3: 48.01
Excellent

In 2017, the debt ratio of CHALLENGE PARTNERS (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
34.61% 2017
2016
2017
Q1: 2.99%
Med: 25.34%
Q3: 52.19%
Good

In 2017, the financial autonomy of CHALLENGE PARTNERS (34.6%) 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
0.0 years 2017
2016
2017
Q1: 0.0 years
Med: 0.0 years
Q3: 0.77 years
Excellent

In 2017, the repayment capacity of CHALLENGE PARTNERS (0.00) 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 79.93. 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 0.0x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2017) ?
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

79.927

Interest coverage (2017) ?
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

0.032

Liquidity indicators evolution
CHALLENGE PARTNERS

Sector positioning

Liquidity ratio
79.93 2017
2016
2017
Q1: 108.95
Med: 176.12
Q3: 323.74
Watch

In 2017, the liquidity ratio of CHALLENGE PARTNERS (79.93) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
0.03x 2017
2016
2017
Q1: 0.0x
Med: 0.0x
Q3: 1.09x
Good -24 pts over 2 years

In 2017, the interest coverage of CHALLENGE PARTNERS (0.0x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 54 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 125 days. Excellent situation: suppliers finance 71 days of the operating cycle (retail model). Overall, WCR represents 16 days of revenue, i.e. 64 k€ to permanently finance.

Operating WCR (2017) ?
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

64 087 €

Customer credit (2017) ?
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

54 j

Supplier credit (2017) ?
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

125 j

Inventory turnover (2017) ?
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 (2017) ?
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

16 j

WCR and payment terms evolution
CHALLENGE PARTNERS

Positioning of CHALLENGE PARTNERS in its sector

Comparison with sector Organisation de foires, salons professionnels et congrès

Valuation estimate

Based on 63 transactions of similar company sales (all years), the value of CHALLENGE PARTNERS is estimated at 412 735 € (range 170 599€ - 986 427€). With an EBITDA of 115 121€, the sector multiple of 1.6x is applied. The price/revenue ratio is 0.68x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2017
63 tx
170k€ 412k€ 986k€
412 735 € Range: 170 599€ - 986 427€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
115 121 € × 1.6x
Estimation 179 825 €
85 323€ - 711 761€
Revenue Multiple 30%
1 487 284 € × 0.68x
Estimation 1 011 941 €
385 733€ - 1 881 312€
Net Income Multiple 20%
54 327 € × 1.8x
Estimation 96 201 €
61 090€ - 330 765€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 63 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 (Organisation de foires, salons professionnels et congrès)

Compare CHALLENGE PARTNERS with other companies in the same sector:

Voir toutes les statistiques du secteur Organisation de foires, salons professionnels et congrès

Frequently asked questions about CHALLENGE PARTNERS

What is the revenue of CHALLENGE PARTNERS ?

The revenue of CHALLENGE PARTNERS in 2017 is 1.5 M€.

Is CHALLENGE PARTNERS profitable?

Yes, CHALLENGE PARTNERS generated a net profit of 54 k€ in 2017.

Where is the headquarters of CHALLENGE PARTNERS ?

The headquarters of CHALLENGE PARTNERS is located in MERY-SUR-OISE (95540), in the department Val-d'Oise.

Where to find the tax return of CHALLENGE PARTNERS ?

The tax return of CHALLENGE PARTNERS 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 CHALLENGE PARTNERS operate?

CHALLENGE PARTNERS operates in the sector Organisation de foires, salons professionnels et congrès (NAF code 82.30Z). See the 'Sector positioning' section above to compare the company with its competitors.