CHI CREATION : revenue, balance sheet and financial ratios

CHI CREATION is a French company founded 27 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures. Based in AUBERVILLIERS (93300), this company of category PME shows in 2025 a revenue of 1.5 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 - CHI CREATION (SIREN 421360207)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 516 980 € 1 689 087 € 2 379 915 € 2 880 587 € 2 980 871 € 2 672 346 € 3 049 314 € 3 360 153 € 3 037 494 € 2 813 159 €
Net income -9 788 € 16 588 € 22 421 € 101 979 € 119 570 € 107 499 € 60 199 € 78 749 € 104 717 € 89 270 €
EBITDA -144 425 € 35 300 € -45 286 € 128 238 € 111 745 € 140 881 € 139 854 € 154 477 € 200 218 € 166 401 €
Net margin -0.6% 1.0% 0.9% 3.5% 4.0% 4.0% 2.0% 2.3% 3.4% 3.2%

Revenue and income statement

In 2025, CHI CREATION achieves revenue of 1.5 M€. Revenue is declining over the period 2016-2025 (CAGR: -6.6%). Significant drop of -10% vs 2024. After deducting consumption (658 k€), gross margin stands at 859 k€, i.e. a rate of 57%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -144 k€, representing -9.5% of revenue. Warning negative scissor effect: despite revenue change (-10%), EBITDA varies by -509%, reducing margin by 11.6 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -10 k€ (-0.6% of revenue), which will impact equity.

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

1 516 980 €

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

859 077 €

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

-144 425 €

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

-161 384 €

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

-9 788 €

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

-9.5%

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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 28%. 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 35%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 46.3 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.4% 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

28.206%

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

35.487%

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

0.382%

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

46.31

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

27.1%

Solvency indicators evolution
CHI CREATION

Sector positioning

Debt ratio
28.21 2025
2023
2024
2025
Q1: 0.05
Med: 9.73
Q3: 41.76
Average -6 pts over 3 years

In 2025, the debt ratio of CHI CREATION (28.21) 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
35.49% 2025
2023
2024
2025
Q1: 10.16%
Med: 37.48%
Q3: 63.03%
Average

In 2025, the financial autonomy of CHI CREATION (35.5%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
46.31 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.01 years
Q3: 1.92 years
Watch +57 pts over 3 years

In 2025, the repayment capacity of CHI CREATION (46.31) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 150.65. 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

150.647

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

-8.77

Liquidity indicators evolution
CHI CREATION

Sector positioning

Liquidity ratio
150.65 2025
2023
2024
2025
Q1: 128.79
Med: 214.38
Q3: 394.35
Average -16 pts over 3 years

In 2025, the liquidity ratio of CHI CREATION (150.65) 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
-8.77x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.0x
Q3: 4.67x
Watch

In 2025, the interest coverage of CHI CREATION (-8.8x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 235 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 254 days. Favorable situation: supplier credit is longer than customer credit by 19 days. Inventory turnover is 143 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 354 days of revenue, i.e. 1.5 M€ to permanently finance. Over 2016-2025, WCR increased by +45%, 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

1 491 828 €

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

235 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

254 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

143 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

354 j

WCR and payment terms evolution
CHI CREATION

Positioning of CHI CREATION in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures

Valuation estimate

Based on 124 transactions of similar company sales (all years), the value of CHI CREATION is estimated at 264 019 € (range 135 831€ - 760 283€). The price/revenue ratio is 0.17x (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.

Estimated enterprise value 2025
124 transactions
135k€ 264k€ 760k€
264 019 € Range: 135 831€ - 760 283€
NAF 5 all-time

Valuation method used

Revenue Multiple
1 516 980 € × 0.17x = 264 020 €
Range: 135 832€ - 760 284€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 124 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 gros (commerce interentreprises) d'habillement et de chaussures)

Compare CHI CREATION with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'habillement et de chaussures

Frequently asked questions about CHI CREATION

What is the revenue of CHI CREATION ?

The revenue of CHI CREATION in 2025 is 1.5 M€.

Is CHI CREATION profitable?

CHI CREATION recorded a net loss in 2025.

Where is the headquarters of CHI CREATION ?

The headquarters of CHI CREATION is located in AUBERVILLIERS (93300), in the department Seine-Saint-Denis.

Where to find the tax return of CHI CREATION ?

The tax return of CHI CREATION 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 CHI CREATION operate?

CHI CREATION operates in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures (NAF code 46.42Z). See the 'Sector positioning' section above to compare the company with its competitors.