CHAMPION-ROBIN : revenue, balance sheet and financial ratios

CHAMPION-ROBIN is a French company founded 10 years ago, specialized in the sector Travaux de plâtrerie. Based in EMPURANY (07270), this company of category PME shows in 2022 a revenue of 117 k€. 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 - CHAMPION-ROBIN (SIREN 818884629)
Indicator 2022 2021 2020 2019 2018 2017
Revenue 116 852 € 104 091 € 118 514 € 106 201 € 97 261 € 115 602 €
Net income 7 769 € 940 € -3 004 € -6 045 € -16 859 € 13 420 €
EBITDA 7 101 € 7 190 € 6 836 € 3 636 € -5 601 € 21 124 €
Net margin 6.6% 0.9% -2.5% -5.7% -17.3% 11.6%

Revenue and income statement

In 2022, CHAMPION-ROBIN achieves revenue of 117 k€. Revenue is growing positively over 6 years (CAGR: +0.2%). Vs 2021, growth of +12% (104 k€ -> 117 k€). After deducting consumption (49 k€), gross margin stands at 68 k€, i.e. a rate of 58%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 7 k€, representing 6.1% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 8 k€, i.e. 6.6% of revenue. This profit can be retained or distributed to shareholders.

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

116 852 €

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

67 500 €

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

7 101 €

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

6 368 €

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

7 769 €

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

6.1%

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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 1953%. 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 2%. Low autonomy: the company heavily depends on external financing (banks, suppliers). 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 7.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

1953.443%

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

1.737%

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

7.382%

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

1.648

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

5.8%

Solvency indicators evolution
CHAMPION-ROBIN

Sector positioning

Debt ratio
1953.44 2022
2020
2021
2022
Q1: 1.09
Med: 20.46
Q3: 69.91
Watch +55 pts over 3 years

In 2022, the debt ratio of CHAMPION-ROBIN (1953.44) 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
1.74% 2022
2020
2021
2022
Q1: 7.0%
Med: 28.32%
Q3: 49.54%
Watch

In 2022, the financial autonomy of CHAMPION-ROBIN (1.7%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
1.65 years 2022
2020
2021
2022
Q1: 0.0 years
Med: 0.08 years
Q3: 1.37 years
Average

In 2022, the repayment capacity of CHAMPION-ROBIN (1.65) 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 103.56. 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 1.4x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

103.559

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

1.38

Liquidity indicators evolution
CHAMPION-ROBIN

Sector positioning

Liquidity ratio
103.56 2022
2020
2021
2022
Q1: 143.5
Med: 197.65
Q3: 284.77
Watch

In 2022, the liquidity ratio of CHAMPION-ROBIN (103.56) 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
1.38x 2022
2020
2021
2022
Q1: 0.0x
Med: 0.04x
Q3: 1.95x
Good -8 pts over 3 years

In 2022, the interest coverage of CHAMPION-ROBIN (1.4x) 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: 51 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 83 days. Excellent situation: suppliers finance 32 days of the operating cycle (retail model). Inventory turnover is 60 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 102 days of revenue, i.e. 33 k€ to permanently finance. Over 2017-2022, WCR increased by +126%, requiring additional financing.

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

32 962 €

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

51 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

83 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

60 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

102 j

WCR and payment terms evolution
CHAMPION-ROBIN

Positioning of CHAMPION-ROBIN in its sector

Comparison with sector Travaux de plâtrerie

Valuation estimate

Based on 50 transactions of similar company sales in 2022, the value of CHAMPION-ROBIN is estimated at 24 516 € (range 5 688€ - 42 169€). With an EBITDA of 7 101€, the sector multiple of 3.8x is applied. 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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2022
50 tx
5k€ 24k€ 42k€
24 516 € Range: 5 688€ - 42 169€
NAF 4 année 2022 Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
7 101 € × 3.8x
Estimation 27 252 €
3 702€ - 38 616€
Revenue Multiple 30%
116 852 € × 0.22x
Estimation 25 642 €
9 991€ - 42 052€
Net Income Multiple 20%
7 769 € × 2.1x
Estimation 15 990 €
4 201€ - 51 230€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 50 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 plâtrerie)

Compare CHAMPION-ROBIN with other companies in the same sector:

Frequently asked questions about CHAMPION-ROBIN

What is the revenue of CHAMPION-ROBIN ?

The revenue of CHAMPION-ROBIN in 2022 is 117 k€.

Is CHAMPION-ROBIN profitable?

Yes, CHAMPION-ROBIN generated a net profit of 8 k€ in 2022.

Where is the headquarters of CHAMPION-ROBIN ?

The headquarters of CHAMPION-ROBIN is located in EMPURANY (07270), in the department Ardeche.

Where to find the tax return of CHAMPION-ROBIN ?

The tax return of CHAMPION-ROBIN 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 CHAMPION-ROBIN operate?

CHAMPION-ROBIN operates in the sector Travaux de plâtrerie (NAF code 43.31Z). See the 'Sector positioning' section above to compare the company with its competitors.