CHAMPA'LOC : revenue, balance sheet and financial ratios

CHAMPA'LOC is a French company founded 25 years ago, specialized in the sector Travaux de terrassement spécialisés ou de grande masse. Based in PONTFAVERGER-MORONVILLIERS (51490), this company of category PME shows in 2022 a revenue of 279 k€. 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 - CHAMPA'LOC (SIREN 432883262)
Indicator 2022 2020 2019 2018 2017 2016 2015
Revenue 278 795 € 138 843 € 246 649 € 524 343 € N/C N/C N/C
Net income -158 883 € -135 300 € 28 601 € -34 144 € 121 694 € -367 649 € -95 918 €
EBITDA -123 399 € -120 590 € 48 853 € -21 902 € N/C N/C N/C
Net margin -57.0% -97.4% 11.6% -6.5% N/C N/C N/C

Revenue and income statement

In 2022, CHAMPA'LOC achieves revenue of 279 k€. Revenue is declining over the period 2018-2022 (CAGR: -14.6%). Vs 2020, growth of +101% (139 k€ -> 279 k€). After deducting consumption (39 k€), gross margin stands at 240 k€, i.e. a rate of 86%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -123 k€, representing -44.3% of revenue. Positive scissor effect: EBITDA margin improves by +42.6 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -159 k€ (-57.0% of revenue), which will impact equity.

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

278 795 €

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

239 518 €

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

-123 399 €

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

-146 388 €

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

-158 883 €

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

-44.3%

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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 30%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 64%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

30.098%

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

63.941%

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

-48.807%

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

-1.353

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

71.2%

Solvency indicators evolution
CHAMPA'LOC

Sector positioning

Debt ratio
30.1 2022
2019
2020
2022
Q1: 7.61
Med: 42.7
Q3: 112.68
Good +16 pts over 3 years

In 2022, the debt ratio of CHAMPA'LOC (30.10) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
63.94% 2022
2019
2020
2022
Q1: 17.17%
Med: 37.2%
Q3: 55.81%
Excellent

In 2022, the financial autonomy of CHAMPA'LOC (63.9%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
-1.35 years 2022
2019
2020
2022
Q1: 0.0 years
Med: 0.73 years
Q3: 2.85 years
Excellent

In 2022, the repayment capacity of CHAMPA'LOC (-1.35) 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 336.29. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

336.293

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

-1.449

Liquidity indicators evolution
CHAMPA'LOC

Sector positioning

Liquidity ratio
336.29 2022
2019
2020
2022
Q1: 140.44
Med: 202.26
Q3: 283.88
Excellent +15 pts over 3 years

In 2022, the liquidity ratio of CHAMPA'LOC (336.29) 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
-1.45x 2022
2019
2020
2022
Q1: 0.0x
Med: 0.55x
Q3: 2.62x
Average -19 pts over 3 years

In 2022, the interest coverage of CHAMPA'LOC (-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: 64 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 20 days. The gap of 44 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 493 days of revenue, i.e. 382 k€ to permanently finance.

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

381 899 €

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

64 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

20 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

0 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

493 j

WCR and payment terms evolution
CHAMPA'LOC

Positioning of CHAMPA'LOC in its sector

Comparison with sector Travaux de terrassement spécialisés ou de grande masse

Valuation estimate

Based on 120 transactions of similar company sales (all years), the value of CHAMPA'LOC is estimated at 62 603 € (range 33 673€ - 135 567€). The price/revenue ratio is 0.22x (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
120 transactions
33k€ 62k€ 135k€
62 603 € Range: 33 673€ - 135 567€
NAF 5 all-time

Valuation method used

Revenue Multiple
278 795 € × 0.22x = 62 604 €
Range: 33 674€ - 135 567€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 120 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 (Travaux de terrassement spécialisés ou de grande masse)

Compare CHAMPA'LOC with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de terrassement spécialisés ou de grande masse

Frequently asked questions about CHAMPA'LOC

What is the revenue of CHAMPA'LOC ?

The revenue of CHAMPA'LOC in 2022 is 279 k€.

Is CHAMPA'LOC profitable?

CHAMPA'LOC recorded a net loss in 2022.

Where is the headquarters of CHAMPA'LOC ?

The headquarters of CHAMPA'LOC is located in PONTFAVERGER-MORONVILLIERS (51490), in the department Marne.

Where to find the tax return of CHAMPA'LOC ?

The tax return of CHAMPA'LOC 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 CHAMPA'LOC operate?

CHAMPA'LOC operates in the sector Travaux de terrassement spécialisés ou de grande masse (NAF code 43.12B). See the 'Sector positioning' section above to compare the company with its competitors.