Employees: 02 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 1985-09-28 (40 years)Status: ActiveBusiness sector: Travaux de peinture et vitrerieLocation: CLAMART (92140), Hauts-de-Seine
CHIARUZZI ET CIE : revenue, balance sheet and financial ratios
CHIARUZZI ET CIE is a French company
founded 40 years ago,
specialized in the sector Travaux de peinture et vitrerie.
Based in CLAMART (92140),
this company of category PME
shows in 2023 a revenue of 532 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - CHIARUZZI ET CIE (SIREN 309660819)
Indicator
2023
2022
2021
2020
2019
2018
2017
2016
Revenue
531 583 €
951 011 €
625 353 €
462 964 €
538 566 €
704 108 €
607 437 €
567 791 €
Net income
-78 078 €
31 572 €
18 923 €
25 656 €
-22 240 €
70 373 €
-62 312 €
-8 511 €
EBITDA
-62 271 €
57 860 €
31 273 €
37 468 €
-10 465 €
81 050 €
-52 071 €
1 668 €
Net margin
-14.7%
3.3%
3.0%
5.5%
-4.1%
10.0%
-10.3%
-1.5%
Revenue and income statement
In 2023, CHIARUZZI ET CIE achieves revenue of 532 k€. Activity remains stable over the period (CAGR: -0.9%). Significant drop of -44% vs 2022. After deducting consumption (63 k€), gross margin stands at 469 k€, i.e. a rate of 88%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -62 k€, representing -11.7% of revenue. Warning negative scissor effect: despite revenue change (-44%), EBITDA varies by -208%, reducing margin by 17.8 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -78 k€ (-14.7% of revenue), which will impact equity.
Revenue (2023)
?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
531 583 €
Gross margin (2023)
?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
468 706 €
EBITDA (2023)
?
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
-62 271 €
EBIT (2023)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
-72 585 €
Net income (2023)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
-78 078 €
EBITDA margin (2023)
?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
-11.7%
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 7%. 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 27%. The balance between equity and debt is satisfactory.
Debt ratio (2023)
?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
6.593%
Financial autonomy (2023)
?
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
26.578%
Cash flow / Revenue (2023)
?
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
-12.749%
Repayment capacity (2023)
?
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
-0.058
Asset age ratio (2023)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
Debt ratio
45.637
221.599
26.639
26.066
15.412
4.603
2.914
6.593
Financial autonomy
23.927
4.237
29.959
27.221
42.106
27.604
32.556
26.578
Repayment capacity
-66.6
-0.502
0.282
-1.238
0.38
0.175
0.099
-0.058
Cash flow / Revenue
-0.084%
-9.883%
11.247%
-2.413%
7.655%
4.477%
4.27%
-12.749%
Sector positioning
Debt ratio
6.592023
2021
2022
2023
Q1: 0.02
Med: 11.62
Q3: 45.86
Good+7 pts over 3 years
In 2023, the debt ratio of CHIARUZZI ET CIE (6.59) 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
26.58%2023
2021
2022
2023
Q1: 3.7%
Med: 28.85%
Q3: 52.33%
Average
In 2023, the financial autonomy of CHIARUZZI ET CIE (26.6%) 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
-0.06 years2023
2021
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 0.82 years
Excellent-29 pts over 3 years
In 2023, the repayment capacity of CHIARUZZI ET CIE (-0.06) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 121.32. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2023)
?
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
121.316
Interest coverage (2023)
?
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
-0.426
Liquidity indicators evolution CHIARUZZI ET CIE
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
Liquidity ratio
119.947
94.306
130.823
120.198
158.319
129.769
142.981
121.316
Interest coverage
24.341
-0.926
0.402
-1.892
0.336
0.243
0.012
-0.426
Sector positioning
Liquidity ratio
121.322023
2021
2022
2023
Q1: 142.83
Med: 206.2
Q3: 314.64
Watch
In 2023, the liquidity ratio of CHIARUZZI ET CIE (121.32) 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
-0.43x2023
2021
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 1.37x
Average-30 pts over 3 years
In 2023, the interest coverage of CHIARUZZI ET CIE (-0.4x) 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: 97 days. Excellent situation: suppliers finance 50 days of the operating cycle (retail model). Inventory turnover is 4 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 76 days of revenue, i.e. 112 k€ to permanently finance. Over 2016-2023, WCR increased by +31%, requiring additional financing.
Operating WCR (2023)
?
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
111 526 €
Customer credit (2023)
?
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 (2023)
?
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
97 j
Inventory turnover (2023)
?
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
4 j
WCR in days of revenue (2023)
?
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
76 j
WCR and payment terms evolution CHIARUZZI ET CIE
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
Operating WCR
85 316 €
116 039 €
137 836 €
103 539 €
37 806 €
256 276 €
205 932 €
111 526 €
Inventory turnover (days)
16
12
18
2
3
1
1
4
Customer payment term (days)
49
82
56
86
55
134
75
47
Supplier payment term (days)
132
150
99
108
59
195
97
97
Positioning of CHIARUZZI ET CIE in its sector
Comparison with sector Travaux de peinture et vitrerie
Valuation estimate
Based on 88 transactions of similar company sales
(all years),
the value of CHIARUZZI ET CIE is estimated at
96 568 €
(range 44 433€ - 170 644€).
The price/revenue ratio is 0.18x
(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 value2023
88 tx
44k€96k€170k€
96 568 €Range: 44 433€ - 170 644€
NAF 5 all-time
Valuation method used
Revenue Multiple
531 583 €
×
0.18x
=96 568 €
Range: 44 433€ - 170 644€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 88 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 (Travaux de peinture et vitrerie)
Compare CHIARUZZI ET CIE with other companies in the same sector:
The revenue of CHIARUZZI ET CIE in 2023 is 532 k€.
Is CHIARUZZI ET CIE profitable?
CHIARUZZI ET CIE recorded a net loss in 2023.
Where is the headquarters of CHIARUZZI ET CIE ?
The headquarters of CHIARUZZI ET CIE is located in CLAMART (92140), in the department Hauts-de-Seine.
Where to find the tax return of CHIARUZZI ET CIE ?
The tax return of CHIARUZZI ET CIE 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 CHIARUZZI ET CIE operate?
CHIARUZZI ET CIE operates in the sector Travaux de peinture et vitrerie (NAF code 43.34Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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