CHALLENGES INVESTISSEMENTS : revenue, balance sheet and financial ratios

CHALLENGES INVESTISSEMENTS is a French company founded 23 years ago, specialized in the sector Activités des sièges sociaux. Based in BIEVILLE-BEUVILLE (14112), this company of category PME shows in 2024 a revenue of 1.2 M€. 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 - CHALLENGES INVESTISSEMENTS (SIREN 448163550)
Indicator 2024 2023 2022 2021 2020 2018 2017 2016
Revenue 1 189 772 € 365 467 € 157 395 € 145 766 € 115 206 € N/C N/C N/C
Net income 1 313 897 € -320 513 € -124 881 € -13 593 € -193 591 € 22 410 301 € 1 456 864 € 1 214 633 €
EBITDA 136 964 € -660 923 € -132 146 € -256 909 € -288 610 € N/C N/C N/C
Net margin 110.4% -87.7% -79.3% -9.3% -168.0% N/C N/C N/C

Revenue and income statement

In 2024, CHALLENGES INVESTISSEMENTS achieves revenue of 1.2 M€. Over the period 2020-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +79.3%. Vs 2023, growth of +226% (365 k€ -> 1.2 M€). After deducting consumption (0 €), gross margin stands at 1.2 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 137 k€, representing 11.5% of revenue. Positive scissor effect: EBITDA margin improves by +192.4 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.3 M€, i.e. 110.4% 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

1 189 772 €

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

1 189 772 €

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

136 964 €

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

-348 930 €

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

1 313 897 €

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

11.5%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 51%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 66%. 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 6.8 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 151.3% 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

50.603%

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

65.819%

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

151.251%

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

6.807

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

94.4%

Solvency indicators evolution
CHALLENGES INVESTISSEMENTS

Sector positioning

Debt ratio
50.6 2024
2022
2023
2024
Q1: 0.06
Med: 14.6
Q3: 89.53
Average +11 pts over 3 years

In 2024, the debt ratio of CHALLENGES INVESTISSEMENTS (50.60) 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
65.82% 2024
2022
2023
2024
Q1: 11.56%
Med: 51.97%
Q3: 85.23%
Good -10 pts over 3 years

In 2024, the financial autonomy of CHALLENGES INVESTISSEMENTS (65.8%) 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
6.81 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.2 years
Q3: 3.73 years
Average +50 pts over 3 years

In 2024, the repayment capacity of CHALLENGES INVESTISSEMENTS (6.81) 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 11653.84. 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 168.0x. 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

11653.841

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

168.046

Liquidity indicators evolution
CHALLENGES INVESTISSEMENTS

Sector positioning

Liquidity ratio
11653.84 2024
2022
2023
2024
Q1: 116.68
Med: 458.4
Q3: 2174.13
Excellent

In 2024, the liquidity ratio of CHALLENGES INVESTISSEMENTS (11653.84) 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
168.05x 2024
2022
2023
2024
Q1: -45.52x
Med: 0.0x
Q3: 2.86x
Excellent +50 pts over 3 years

In 2024, the interest coverage of CHALLENGES INVESTISSEMENTS (168.1x) 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: 89 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 19 days. The gap of 70 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 1720 days of revenue, i.e. 5.7 M€ to permanently finance.

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

5 684 183 €

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

89 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

19 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

1720 j

WCR and payment terms evolution
CHALLENGES INVESTISSEMENTS

Positioning of CHALLENGES INVESTISSEMENTS in its sector

Comparison with sector Activités des sièges sociaux

Valuation estimate

Based on 103 transactions of similar company sales in 2024, the value of CHALLENGES INVESTISSEMENTS is estimated at 2 977 823 € (range 981 442€ - 7 569 854€). With an EBITDA of 136 964€, the sector multiple of 5.0x is applied. The price/revenue ratio is 0.38x (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 2024
103 transactions
981k€ 2977k€ 7569k€
2 977 823 € Range: 981 442€ - 7 569 854€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
136 964 € × 5.0x
Estimation 689 109 €
118 625€ - 1 139 999€
Revenue Multiple 30%
1 189 772 € × 0.38x
Estimation 449 279 €
214 140€ - 907 389€
Net Income Multiple 20%
1 313 897 € × 9.5x
Estimation 12 492 427 €
4 289 440€ - 33 638 191€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 103 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 (Activités des sièges sociaux)

Compare CHALLENGES INVESTISSEMENTS with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sièges sociaux

Frequently asked questions about CHALLENGES INVESTISSEMENTS

What is the revenue of CHALLENGES INVESTISSEMENTS ?

The revenue of CHALLENGES INVESTISSEMENTS in 2024 is 1.2 M€.

Is CHALLENGES INVESTISSEMENTS profitable?

Yes, CHALLENGES INVESTISSEMENTS generated a net profit of 1.3 M€ in 2024.

Where is the headquarters of CHALLENGES INVESTISSEMENTS ?

The headquarters of CHALLENGES INVESTISSEMENTS is located in BIEVILLE-BEUVILLE (14112), in the department Calvados.

Where to find the tax return of CHALLENGES INVESTISSEMENTS ?

The tax return of CHALLENGES INVESTISSEMENTS 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 CHALLENGES INVESTISSEMENTS operate?

CHALLENGES INVESTISSEMENTS operates in the sector Activités des sièges sociaux (NAF code 70.10Z). See the 'Sector positioning' section above to compare the company with its competitors.