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CHIP AND CHARGE : revenue, balance sheet and financial ratios

CHIP AND CHARGE is a French company founded 10 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in ILLKIRCH-GRAFFENSTADEN (67400), this company of category PME shows in 2017 a revenue of 473 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - CHIP AND CHARGE (SIREN 815179437)
Indicator 2017
Revenue 473 418 €
Net income -104 166 €
EBITDA 397 931 €
Net margin -22.0%

Revenue and income statement

In 2017, CHIP AND CHARGE achieves revenue of 473 k€. After deducting consumption (-136 k€), gross margin stands at 610 k€, i.e. a rate of 129%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 398 k€, representing 84.1% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -104 k€ (-22.0% of revenue), which will impact equity.

Revenue (2017) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

473 418 €

Gross margin (2017) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

609 905 €

EBITDA (2017) ?
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

397 931 €

EBIT (2017) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-106 083 €

Net income (2017) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-104 166 €

EBITDA margin (2017) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

83.5%

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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 -212%. 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 -9%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2017) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-212.189%

Financial autonomy (2017) ?
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

-9.013%

Cash flow / Revenue (2017) ?
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

-18.11%

Repayment capacity (2017) ?
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

-1.386

Solvency indicators evolution
CHIP AND CHARGE

Sector positioning

Debt ratio
-212.19 2017
2017
Q1: 4.11
Med: 39.55
Q3: 143.35
Excellent

In 2017, the debt ratio of CHIP AND CHARGE (-212.19) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
-9.01% 2017
2017
Q1: 11.53%
Med: 33.0%
Q3: 55.21%
Average

In 2017, the financial autonomy of CHIP AND CHARGE (-9.0%) 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
-1.39 years 2017
2017
Q1: 0.0 years
Med: 0.7 years
Q3: 3.18 years
Excellent

In 2017, the repayment capacity of CHIP AND CHARGE (-1.39) 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 0.00. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement. The interest coverage ratio (= EBIT / Interest expenses) is 0.4x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2017) ?
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

0.0

Interest coverage (2017) ?
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

0.367

Liquidity indicators evolution
CHIP AND CHARGE

Sector positioning

Liquidity ratio
0.0 2017
2017
Q1: 123.24
Med: 182.45
Q3: 307.97
Watch

In 2017, the liquidity ratio of CHIP AND CHARGE (0.00) 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
0.37x 2017
2017
Q1: 0.0x
Med: 1.27x
Q3: 6.85x
Average

In 2017, the interest coverage of CHIP AND CHARGE (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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 1236 days. Excellent situation: suppliers finance 1236 days of the operating cycle (retail model). WCR is negative (-44 days): operations structurally generate cash.

Operating WCR (2017) ?
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

-57 738 €

Customer credit (2017) ?
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

0 j

Supplier credit (2017) ?
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

1236 j

Inventory turnover (2017) ?
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

0 j

WCR in days of revenue (2017) ?
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

-44 j

WCR and payment terms evolution
CHIP AND CHARGE

Positioning of CHIP AND CHARGE in its sector

Comparison with sector Commerce de détail d'articles de sport en magasin spécialisé

Valuation estimate

Based on 239 transactions of similar company sales (all years), the value of CHIP AND CHARGE is estimated at 894 131 € (range 365 708€ - 1 554 312€). With an EBITDA of 397 931€, the sector multiple of 3.4x is applied. The price/revenue ratio is 0.28x (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 2017
239 transactions
365k€ 894k€ 1554k€
894 131 € Range: 365 708€ - 1 554 312€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
397 931 € × 3.4x
Estimation 1 350 283 €
539 375€ - 2 347 691€
Revenue Multiple 30%
473 418 € × 0.28x
Estimation 133 879 €
76 266€ - 232 015€
How is this estimate calculated?

This estimate is based on the analysis of 239 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 d'articles de sport en magasin spécialisé)

Compare CHIP AND CHARGE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'articles de sport en magasin spécialisé

Frequently asked questions about CHIP AND CHARGE

What is the revenue of CHIP AND CHARGE ?

The revenue of CHIP AND CHARGE in 2017 is 473 k€.

Is CHIP AND CHARGE profitable?

CHIP AND CHARGE recorded a net loss in 2017.

Where is the headquarters of CHIP AND CHARGE ?

The headquarters of CHIP AND CHARGE is located in ILLKIRCH-GRAFFENSTADEN (67400), in the department Bas-Rhin.

Where to find the tax return of CHIP AND CHARGE ?

The tax return of CHIP AND CHARGE 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 CHIP AND CHARGE operate?

CHIP AND CHARGE operates in the sector Commerce de détail d'articles de sport en magasin spécialisé (NAF code 47.64Z). See the 'Sector positioning' section above to compare the company with its competitors.