Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

CHEVAL : revenue, balance sheet and financial ratios

CHEVAL is a French company founded 22 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in ECOLE-VALENTIN (25480), this company of category PME shows in 2025 a net income positive of 152 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - CHEVAL (SIREN 449369297)
Indicator 2025 2024 2022 2021 2020 2019 2018 2017
Revenue N/C N/C N/C N/C N/C N/C N/C N/C
Net income 152 458 € 234 365 € 1 077 245 € 376 059 € 169 083 € 174 644 € 211 057 € 221 106 €
EBITDA N/C N/C N/C N/C N/C N/C N/C N/C
Net margin N/C N/C N/C N/C N/C N/C N/C N/C

Revenue and income statement

In 2025, CHEVAL generates positive net income of 152 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2025: 221 k€ -> 152 k€.

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

152 458 €

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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 466%. 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 12%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

465.708%

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

11.962%

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

26.6%

Solvency indicators evolution
CHEVAL

Sector positioning

Debt ratio
465.71 2025
2022
2024
2025
Q1: 13.57
Med: 49.47
Q3: 128.28
Watch +24 pts over 3 years

In 2025, the debt ratio of CHEVAL (465.71) 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
11.96% 2025
2022
2024
2025
Q1: 33.69%
Med: 53.88%
Q3: 72.26%
Watch -18 pts over 3 years

In 2025, the financial autonomy of CHEVAL (12.0%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 85.35. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

85.352

Liquidity indicators evolution
CHEVAL

Sector positioning

Liquidity ratio
85.35 2025
2022
2024
2025
Q1: 131.48
Med: 182.6
Q3: 258.72
Watch -8 pts over 3 years

In 2025, the liquidity ratio of CHEVAL (85.35) 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.

Positioning of CHEVAL in its sector

Comparison with sector Commerce de détail de produits pharmaceutiques en magasin spécialisé

Valuation estimate

Based on 277 transactions of similar company sales in 2025, the value of CHEVAL is estimated at 2 421 813 € (range 1 643 454€ - 3 800 158€). 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 2025
277 transactions
1643k€ 2421k€ 3800k€
2 421 813 € Range: 1 643 454€ - 3 800 158€
NAF 5 année 2025

Valuation method used

Net Income Multiple
152 458 € × 15.9x = 2 421 813 €
Range: 1 643 454€ - 3 800 159€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 277 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 (Commerce de détail de produits pharmaceutiques en magasin spécialisé)

Compare CHEVAL with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de produits pharmaceutiques en magasin spécialisé

Frequently asked questions about CHEVAL

What is the revenue of CHEVAL ?

The revenue of CHEVAL is not publicly disclosed (confidential accounts filed with INPI).

Is CHEVAL profitable?

Yes, CHEVAL generated a net profit of 152 k€ in 2025.

Where is the headquarters of CHEVAL ?

The headquarters of CHEVAL is located in ECOLE-VALENTIN (25480), in the department Doubs.

Where to find the tax return of CHEVAL ?

The tax return of CHEVAL 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 CHEVAL operate?

CHEVAL operates in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé (NAF code 47.73Z). See the 'Sector positioning' section above to compare the company with its competitors.