CHARIGNON : revenue, balance sheet and financial ratios

CHARIGNON is a French company founded 18 years ago, specialized in the sector Fabrication de structures métalliques et de parties de structures. Based in CHATUZANGE-LE-GOUBET (26300), this company of category PME shows in 2025 a revenue of 30.4 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 - CHARIGNON (SIREN 499303360)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 30 394 026 € 29 615 720 € 28 392 310 € 12 850 960 € 17 311 454 € 12 362 686 € 11 109 834 € 8 139 422 € 11 196 375 € 12 482 331 €
Net income 1 529 132 € 1 943 953 € 2 338 390 € 1 454 118 € 1 651 398 € 573 592 € 512 855 € 344 141 € 268 287 € 420 396 €
EBITDA 3 510 842 € 4 052 999 € 4 860 166 € 1 996 107 € 3 222 142 € 1 144 399 € 1 108 606 € 707 174 € 417 938 € 730 904 €
Net margin 5.0% 6.6% 8.2% 11.3% 9.5% 4.6% 4.6% 4.2% 2.4% 3.4%

Revenue and income statement

In 2025, CHARIGNON achieves revenue of 30.4 M€. Over the period 2016-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +10.4%. Vs 2024: +3%. After deducting consumption (6.0 M€), gross margin stands at 24.4 M€, i.e. a rate of 80%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 3.5 M€, representing 11.6% of revenue. Warning negative scissor effect: despite revenue change (+3%), EBITDA varies by -13%, reducing margin by 2.1 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.5 M€, i.e. 5.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

30 394 026 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

24 437 651 €

EBITDA (2025) ?
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

3 510 842 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

2 421 273 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

1 529 132 €

EBITDA margin (2025) ?
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 97%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 26%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 9.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

96.537%

Financial autonomy (2025) ?
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

26.376%

Cash flow / Revenue (2025) ?
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

9.139%

Repayment capacity (2025) ?
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

1.865

Asset age ratio (2025) ?
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

61.0%

Solvency indicators evolution
CHARIGNON

Sector positioning

Debt ratio
96.54 2025
2023
2024
2025
Q1: 5.6
Med: 19.05
Q3: 52.25
Average

In 2025, the debt ratio of CHARIGNON (96.54) 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
26.38% 2025
2023
2024
2025
Q1: 35.21%
Med: 50.36%
Q3: 64.93%
Watch

In 2025, the financial autonomy of CHARIGNON (26.4%) 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
1.86 years 2025
2023
2024
2025
Q1: 0.01 years
Med: 0.83 years
Q3: 2.08 years
Average +8 pts over 3 years

In 2025, the repayment capacity of CHARIGNON (1.86) 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 169.83. 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 2.3x. Financial charges are adequately covered by operations.

Liquidity ratio (2025) ?
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

169.829

Interest coverage (2025) ?
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

2.34

Liquidity indicators evolution
CHARIGNON

Sector positioning

Liquidity ratio
169.83 2025
2023
2024
2025
Q1: 180.46
Med: 238.54
Q3: 334.3
Watch

In 2025, the liquidity ratio of CHARIGNON (169.83) 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
2.34x 2025
2023
2024
2025
Q1: 0.28x
Med: 2.4x
Q3: 7.56x
Average -9 pts over 3 years

In 2025, the interest coverage of CHARIGNON (2.3x) 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: 47 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 58 days. Favorable situation: supplier credit is longer than customer credit by 11 days. Inventory turnover is 38 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 39 days of revenue, i.e. 3.3 M€ to permanently finance. Over 2016-2025, WCR increased by +39%, requiring additional financing.

Operating WCR (2025) ?
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

3 334 225 €

Customer credit (2025) ?
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

47 j

Supplier credit (2025) ?
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

58 j

Inventory turnover (2025) ?
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

38 j

WCR in days of revenue (2025) ?
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

39 j

WCR and payment terms evolution
CHARIGNON

Positioning of CHARIGNON in its sector

Comparison with sector Fabrication de structures métalliques et de parties de structures

Valuation estimate

Based on 56 transactions of similar company sales (all years), the value of CHARIGNON is estimated at 3 579 625 € (range 2 213 723€ - 7 834 680€). With an EBITDA of 3 510 842€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.13x (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 2025
56 tx
2213k€ 3579k€ 7834k€
3 579 625 € Range: 2 213 723€ - 7 834 680€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
3 510 842 € × 1.0x
Estimation 3 640 254 €
2 337 323€ - 8 402 480€
Revenue Multiple 30%
30 394 026 € × 0.13x
Estimation 3 912 585 €
2 064 124€ - 4 967 659€
Net Income Multiple 20%
1 529 132 € × 1.9x
Estimation 2 928 614 €
2 129 122€ - 10 715 713€
How is this estimate calculated?

This estimate is based on the analysis of 56 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 structures métalliques et de parties de structures)

Compare CHARIGNON with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de structures métalliques et de parties de structures

Frequently asked questions about CHARIGNON

What is the revenue of CHARIGNON ?

The revenue of CHARIGNON in 2025 is 30.4 M€.

Is CHARIGNON profitable?

Yes, CHARIGNON generated a net profit of 1.5 M€ in 2025.

Where is the headquarters of CHARIGNON ?

The headquarters of CHARIGNON is located in CHATUZANGE-LE-GOUBET (26300), in the department Drome.

Where to find the tax return of CHARIGNON ?

The tax return of 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 CHARIGNON operate?

CHARIGNON operates in the sector Fabrication de structures métalliques et de parties de structures (NAF code 25.11Z). See the 'Sector positioning' section above to compare the company with its competitors.