CHARLIER JEAN S A R L : revenue, balance sheet and financial ratios

CHARLIER JEAN S A R L is a French company founded 54 years ago, specialized in the sector Commerces de détail de charbons et combustibles. Based in LA BROQUE (67130), this company of category PME shows in 2024 a revenue of 10.1 M€. 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 - CHARLIER JEAN S A R L (SIREN 677280026)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 10 116 042 € 11 294 266 € N/C N/C N/C 9 178 233 € 8 946 572 € 8 222 832 € 6 758 734 €
Net income 358 140 € 347 845 € 326 843 € 177 322 € 290 299 € 207 738 € 59 908 € 55 620 € 93 333 €
EBITDA 453 762 € 444 650 € N/C N/C N/C 283 737 € 159 941 € 145 276 € 222 009 €
Net margin 3.5% 3.1% N/C N/C N/C 2.3% 0.7% 0.7% 1.4%

Revenue and income statement

In 2024, CHARLIER JEAN S A R L achieves revenue of 10.1 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.2%. Significant drop of -10% vs 2023. After deducting consumption (8.8 M€), gross margin stands at 1.3 M€, i.e. a rate of 13%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 454 k€, representing 4.5% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 358 k€, i.e. 3.5% 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

10 116 042 €

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

1 308 416 €

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

453 762 €

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

476 869 €

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

358 140 €

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

4.5%

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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 17%. 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 67%. 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 1.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 3.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

17.339%

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

67.009%

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

3.648%

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

0.98

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

19.3%

Solvency indicators evolution
CHARLIER JEAN S A R L

Sector positioning

Debt ratio
17.34 2024
2022
2023
2024
Q1: 6.16
Med: 21.72
Q3: 62.74
Good -7 pts over 3 years

In 2024, the debt ratio of CHARLIER JEAN S A R L (17.34) 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
67.01% 2024
2022
2023
2024
Q1: 28.41%
Med: 45.6%
Q3: 59.58%
Excellent +20 pts over 3 years

In 2024, the financial autonomy of CHARLIER JEAN S A R L (67.0%) 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
0.98 years 2024
2023
2024
Q1: 0.0 years
Med: 0.55 years
Q3: 2.01 years
Average

In 2024, the repayment capacity of CHARLIER JEAN S A R L (0.98) 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 424.42. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

424.415

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

0.0

Liquidity indicators evolution
CHARLIER JEAN S A R L

Sector positioning

Liquidity ratio
424.42 2024
2022
2023
2024
Q1: 148.68
Med: 206.0
Q3: 307.91
Excellent +10 pts over 3 years

In 2024, the liquidity ratio of CHARLIER JEAN S A R L (424.42) 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
0.0x 2024
2023
2024
Q1: 0.0x
Med: 1.6x
Q3: 8.57x
Average

In 2024, the interest coverage of CHARLIER JEAN S A R L (0.0x) 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: 21 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 21 days. Inventory turnover is 14 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 30 days of revenue, i.e. 841 k€ 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

841 351 €

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

21 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

21 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

14 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

30 j

WCR and payment terms evolution
CHARLIER JEAN S A R L

Positioning of CHARLIER JEAN S A R L in its sector

Comparison with sector Commerces de détail de charbons et combustibles

Valuation estimate

Based on 117 transactions of similar company sales in 2024, the value of CHARLIER JEAN S A R L is estimated at 2 682 452 € (range 1 615 457€ - 4 629 593€). With an EBITDA of 453 762€, the sector multiple of 4.0x is applied. The price/revenue ratio is 0.53x (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.

Estimated enterprise value 2024
117 transactions
1615k€ 2682k€ 4629k€
2 682 452 € Range: 1 615 457€ - 4 629 593€
NAF 5 année 2024

Valuation detail by method

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EBITDA Multiple 50%
453 762 € × 4.0x
Estimation 1 802 316 €
1 243 563€ - 3 398 019€
Revenue Multiple 30%
10 116 042 € × 0.53x
Estimation 5 355 898 €
3 038 194€ - 7 964 045€
Net Income Multiple 20%
358 140 € × 2.4x
Estimation 872 623 €
411 090€ - 2 706 852€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 117 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 (Commerces de détail de charbons et combustibles)

Compare CHARLIER JEAN S A R L with other companies in the same sector:

Voir toutes les statistiques du secteur Commerces de détail de charbons et combustibles

Frequently asked questions about CHARLIER JEAN S A R L

What is the revenue of CHARLIER JEAN S A R L ?

The revenue of CHARLIER JEAN S A R L in 2024 is 10.1 M€.

Is CHARLIER JEAN S A R L profitable?

Yes, CHARLIER JEAN S A R L generated a net profit of 358 k€ in 2024.

Where is the headquarters of CHARLIER JEAN S A R L ?

The headquarters of CHARLIER JEAN S A R L is located in LA BROQUE (67130), in the department Bas-Rhin.

Where to find the tax return of CHARLIER JEAN S A R L ?

The tax return of CHARLIER JEAN S A R L 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 CHARLIER JEAN S A R L operate?

CHARLIER JEAN S A R L operates in the sector Commerces de détail de charbons et combustibles (NAF code 47.78B). See the 'Sector positioning' section above to compare the company with its competitors.