CHIP SELECT : revenue, balance sheet and financial ratios

CHIP SELECT is a French company founded 16 years ago, specialized in the sector Autres intermédiaires du commerce en produits divers. Based in BRON (69500), this company of category PME shows in 2024 a revenue of 1.2 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 - CHIP SELECT (SIREN 522308451)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 228 740 € 1 415 918 € 2 030 774 € 1 236 434 € 948 244 € 836 965 € 1 045 829 € 888 411 € 639 458 €
Net income 181 627 € 293 393 € 823 390 € 259 817 € 137 570 € 94 346 € 153 392 € 135 070 € 78 509 €
EBITDA 296 432 € 444 838 € 1 160 637 € 447 643 € 269 523 € 153 597 € 229 250 € 219 774 € 112 568 €
Net margin 14.8% 20.7% 40.5% 21.0% 14.5% 11.3% 14.7% 15.2% 12.3%

Revenue and income statement

In 2024, CHIP SELECT achieves revenue of 1.2 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +8.5%. Significant drop of -13% vs 2023. After deducting consumption (0 €), gross margin stands at 1.2 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 296 k€, representing 24.1% of revenue. Warning negative scissor effect: despite revenue change (-13%), EBITDA varies by -33%, reducing margin by 7.3 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 182 k€, i.e. 14.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 228 740 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 228 740 €

EBITDA (2024) ?
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

296 432 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

295 336 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

181 627 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

24.1%

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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 0%. 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 86%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 14.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.093%

Financial autonomy (2024) ?
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

85.937%

Cash flow / Revenue (2024) ?
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

14.836%

Repayment capacity (2024) ?
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

0.006

Asset age ratio (2024) ?
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

69.4%

Solvency indicators evolution
CHIP SELECT

Sector positioning

Debt ratio
0.09 2024
2022
2023
2024
Q1: 0.0
Med: 6.15
Q3: 45.95
Good

In 2024, the debt ratio of CHIP SELECT (0.09) 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
85.94% 2024
2022
2023
2024
Q1: 3.97%
Med: 34.0%
Q3: 67.32%
Excellent

In 2024, the financial autonomy of CHIP SELECT (85.9%) 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.

Repayment capacity
0.01 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.8 years
Average

In 2024, the repayment capacity of CHIP SELECT (0.01) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 673.52. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 1.0x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2024) ?
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

673.519

Interest coverage (2024) ?
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

0.976

Liquidity indicators evolution
CHIP SELECT

Sector positioning

Liquidity ratio
673.52 2024
2022
2023
2024
Q1: 139.4
Med: 252.5
Q3: 584.37
Excellent +6 pts over 3 years

In 2024, the liquidity ratio of CHIP SELECT (673.52) 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.

Interest coverage
0.98x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.95x
Excellent +10 pts over 3 years

In 2024, the interest coverage of CHIP SELECT (1.0x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 65 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 13 days. The gap of 52 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 37 days of revenue, i.e. 128 k€ to permanently finance. Over 2016-2024, WCR increased by +318%, requiring additional financing.

Operating WCR (2024) ?
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

127 863 €

Customer credit (2024) ?
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

65 j

Supplier credit (2024) ?
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

13 j

Inventory turnover (2024) ?
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 (2024) ?
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

37 j

WCR and payment terms evolution
CHIP SELECT

Positioning of CHIP SELECT in its sector

Comparison with sector Autres intermédiaires du commerce en produits divers

Valuation estimate

Based on 85 transactions of similar company sales (all years), the value of CHIP SELECT is estimated at 314 847 € (range 170 195€ - 1 185 261€). With an EBITDA of 296 432€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.32x (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 value 2024
85 tx
170k€ 314k€ 1185k€
314 847 € Range: 170 195€ - 1 185 261€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
296 432 € × 1.0x
Estimation 291 765 €
160 169€ - 1 293 097€
Revenue Multiple 30%
1 228 740 € × 0.32x
Estimation 396 961 €
221 094€ - 943 284€
Net Income Multiple 20%
181 627 € × 1.4x
Estimation 249 384 €
118 912€ - 1 278 640€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 85 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 (Autres intermédiaires du commerce en produits divers)

Compare CHIP SELECT with other companies in the same sector:

Frequently asked questions about CHIP SELECT

What is the revenue of CHIP SELECT ?

The revenue of CHIP SELECT in 2024 is 1.2 M€.

Is CHIP SELECT profitable?

Yes, CHIP SELECT generated a net profit of 182 k€ in 2024.

Where is the headquarters of CHIP SELECT ?

The headquarters of CHIP SELECT is located in BRON (69500), in the department Rhone.

Where to find the tax return of CHIP SELECT ?

The tax return of CHIP SELECT 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 SELECT operate?

CHIP SELECT operates in the sector Autres intermédiaires du commerce en produits divers (NAF code 46.19B). See the 'Sector positioning' section above to compare the company with its competitors.