CHASSAING JEAN MICHEL : revenue, balance sheet and financial ratios

CHASSAING JEAN MICHEL is a French company founded 33 years ago, specialized in the sector Commerces de détail de charbons et combustibles. Based in SANGUINET (40460), this company of category PME shows in 2025 a revenue of 3.5 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 - CHASSAING JEAN MICHEL (SIREN 388296675)
Indicator 2025 2024 2023 2022 2020 2019 2018 2017
Revenue 3 491 926 € 4 234 523 € 4 012 894 € 3 934 514 € 3 081 421 € 3 572 829 € 3 126 297 € 2 752 285 €
Net income 21 474 € 96 404 € 91 112 € 161 398 € 100 743 € 81 559 € 115 524 € 94 904 €
EBITDA 72 269 € 110 882 € 100 825 € 266 146 € 180 125 € 157 419 € 194 954 € 190 227 €
Net margin 0.6% 2.3% 2.3% 4.1% 3.3% 2.3% 3.7% 3.4%

Revenue and income statement

In 2025, CHASSAING JEAN MICHEL achieves revenue of 3.5 M€. Revenue is growing positively over 8 years (CAGR: +3.0%). Significant drop of -18% vs 2024. After deducting consumption (2.5 M€), gross margin stands at 1.0 M€, i.e. a rate of 29%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 72 k€, representing 2.1% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 21 k€, i.e. 0.6% 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

3 491 926 €

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

1 011 286 €

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

72 269 €

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

19 079 €

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

21 474 €

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

2.1%

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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 13%. 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 60%. 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 2.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 1.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

13.429%

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

59.859%

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

1.699%

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

2.366

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

32.8%

Solvency indicators evolution
CHASSAING JEAN MICHEL

Sector positioning

Debt ratio
13.43 2025
2023
2024
2025
Q1: 4.54
Med: 22.2
Q3: 50.85
Good +11 pts over 3 years

In 2025, the debt ratio of CHASSAING JEAN MICHEL (13.43) 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
59.86% 2025
2023
2024
2025
Q1: 32.57%
Med: 49.49%
Q3: 63.13%
Good -6 pts over 3 years

In 2025, the financial autonomy of CHASSAING JEAN MICHEL (59.9%) 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
2.37 years 2025
2023
2024
2025
Q1: 0.02 years
Med: 0.38 years
Q3: 2.6 years
Average +19 pts over 3 years

In 2025, the repayment capacity of CHASSAING JEAN MICHEL (2.37) 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 189.62. 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 9.4x. Operating income very largely covers interest expenses: high safety margin.

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

189.622

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

9.413

Liquidity indicators evolution
CHASSAING JEAN MICHEL

Sector positioning

Liquidity ratio
189.62 2025
2023
2024
2025
Q1: 161.86
Med: 207.47
Q3: 344.85
Average

In 2025, the liquidity ratio of CHASSAING JEAN MICHEL (189.62) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
9.41x 2025
2023
2024
2025
Q1: 0.0x
Med: 1.44x
Q3: 7.2x
Excellent +23 pts over 3 years

In 2025, the interest coverage of CHASSAING JEAN MICHEL (9.4x) 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: 43 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 42 days. The company must finance 1 days of gap between collections and payments. Inventory turnover is 7 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 33 days of revenue, i.e. 321 k€ to permanently finance.

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

320 733 €

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

43 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

42 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

7 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

33 j

WCR and payment terms evolution
CHASSAING JEAN MICHEL

Positioning of CHASSAING JEAN MICHEL in its sector

Comparison with sector Commerces de détail de charbons et combustibles

Valuation estimate

Based on 83 transactions of similar company sales in 2025, the value of CHASSAING JEAN MICHEL is estimated at 371 292 € (range 209 619€ - 686 899€). With an EBITDA of 72 269€, the sector multiple of 2.2x is applied. The price/revenue ratio is 0.26x (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
83 tx
209k€ 371k€ 686k€
371 292 € Range: 209 619€ - 686 899€
NAF 5 année 2025

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
72 269 € × 2.2x
Estimation 162 581 €
69 574€ - 243 093€
Revenue Multiple 30%
3 491 926 € × 0.26x
Estimation 913 656 €
562 743€ - 1 806 401€
Net Income Multiple 20%
21 474 € × 3.7x
Estimation 79 527 €
30 047€ - 117 162€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 83 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 CHASSAING JEAN MICHEL with other companies in the same sector:

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

Frequently asked questions about CHASSAING JEAN MICHEL

What is the revenue of CHASSAING JEAN MICHEL ?

The revenue of CHASSAING JEAN MICHEL in 2025 is 3.5 M€.

Is CHASSAING JEAN MICHEL profitable?

Yes, CHASSAING JEAN MICHEL generated a net profit of 21 k€ in 2025.

Where is the headquarters of CHASSAING JEAN MICHEL ?

The headquarters of CHASSAING JEAN MICHEL is located in SANGUINET (40460), in the department Landes.

Where to find the tax return of CHASSAING JEAN MICHEL ?

The tax return of CHASSAING JEAN MICHEL 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 CHASSAING JEAN MICHEL operate?

CHASSAING JEAN MICHEL 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.