Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
CHILDREN : revenue, balance sheet and financial ratios
CHILDREN is a French company
founded 15 years ago,
specialized in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures.
Based in MARSEILLE 16 (13016),
this company of category PME
shows in 2024 a net income positive of 85 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-06-13
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
Synthèse
Santé financière :
Saine
Aucun signal de fragilité majeur : rentabilité positive et structure financière équilibrée.
In summary, CHILDREN posts positive profitability over the latest financial year. Its financial structure is broadly in line with its sector.
Revenue and income statement
In 2024, CHILDREN generates positive net income of 85 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.
Net income (2024)
?
84 928 €
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The detailed income statement is not available for this company (simplified accounts or confidential data).
Assets
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Assets balance sheet data not available for this company
Liabilities
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Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 12%. This ratio is slightly less favorable than the sector median (10.8%). Financial autonomy (= Equity / Total assets x 100) reaches 72%. Compared with its sector, this ratio places the company among the best positioned (sector median: 29.3%).
Debt ratio (2024)
?
11.7%
Financial autonomy (2024)
?
72.21%
Asset age ratio (2024)
?
48.3%
| Indicator |
2024 |
| Debt ratio |
11.697 |
| Financial autonomy |
72.206 |
| Repayment capacity |
None |
| Cash flow / Revenue |
None% |
Sector positioning
Q1: 0.0%
Med: 10.8%
Q3: 55.59%
Average
In 2024, the debt ratio of CHILDREN (11.7%) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
Q1: 5.07%
Med: 29.28%
Q3: 56.84%
Excellent
In 2024, the financial autonomy of CHILDREN (72.2%) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 4.82. Compared with its sector, this ratio places the company among the best positioned (sector median: 1.9).
Liquidity ratio (2024)
?
4.82
| Indicator |
2024 |
| Liquidity ratio |
4.81844 |
| Interest coverage |
None |
Sector positioning
Q1: 1.09
Med: 1.88
Q3: 3.54
Excellent
In 2024, the liquidity ratio of CHILDREN (4.82) 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.
Positioning of CHILDREN in its sector
Valuation estimate
Based on 124 transactions of similar company sales
(all years),
the value of CHILDREN is estimated at
194 458 €
(range 51 667€ - 344 955€).
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.
194 458 €
Range: 51 667€ - 344 955€
NAF 5 all-time
Valuation method used
Net Income Multiple
84 928 €
×
2.3x
=
194 459 €
Range: 51 667€ - 344 955€
Only this financial indicator is available for this company.
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...).
Top companies in Commerce de gros (commerce interentreprises) d'habillement et de chaussures
Largest companies by revenue in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures:
Frequently asked questions about CHILDREN
What is the revenue of CHILDREN ?
The revenue of CHILDREN is not publicly disclosed (confidential accounts filed with INPI).
Is CHILDREN profitable?
Yes, CHILDREN generated a net profit of 85 k€ in 2024.
Where is the headquarters of CHILDREN ?
The headquarters of CHILDREN is located in MARSEILLE 16 (13016), in the department Bouches-du-Rhone.
Where to find the tax return of CHILDREN ?
The tax return of CHILDREN 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 CHILDREN operate?
CHILDREN 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.