Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
Le dernier exercice comptable publié pour cette entreprise remonte à 2016. Les données ci-dessous peuvent ne plus refléter sa situation actuelle.

CHIRON S.M.C.C.B. SARL : revenue, balance sheet and financial ratios

CHIRON S.M.C.C.B. SARL is a French company founded 19 years ago, specialized in the sector Boulangerie et boulangerie-pâtisserie. Based in BELFORT (90000), this company of category PME shows in 2016 a revenue of 663 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-09-19

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, CHIRON S.M.C.C.B. SARL posts positive profitability over the latest financial year. Its financial structure is solid, with debt well contained relative to its sector.

Financial history - CHIRON S.M.C.C.B. SARL (SIREN 492419239)
Indicator 2025 2024 2018 2016
Revenue N/C N/C N/C 663 111 €
Net income 1 209 € 25 603 € 7 739 € 7 033 €
EBITDA N/C N/C N/C 53 309 €
Net margin N/C N/C N/C 1.1%

Revenue and income statement

In 2025, CHIRON S.M.C.C.B. SARL generates positive net income of 1 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 7 k€ -> 1 k€.

Revenue (2016) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

663 111 €

Gross margin (2016) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

458 736 €

EBITDA (2016) ?
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

53 309 €

EBIT (2016) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

11 261 €

Net income (2016) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

7 033 €

EBITDA margin (2016) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

7.9%

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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 54%. Compared with its sector, this ratio places the company among the best positioned (sector median: 42.8%). Financial autonomy (= Equity / Total assets x 100) reaches 53%. Compared with its sector, this ratio places the company among the best positioned (sector median: 31.4%). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.3 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 5.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2016) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

54.27%

Financial autonomy (2016) ?
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

53.16%

Cash flow / Revenue (2016) ?
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

5.74%

Repayment capacity (2016) ?
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

3.3

Asset age ratio (2016) ?
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

29.3%

Solvency indicators evolution
CHIRON S.M.C.C.B. SARL

Sector positioning

Debt ratio
1.95% 2025
Q1: 7.49%
Med: 42.81%
Q3: 151.78%
Excellent

In 2025, the debt ratio of CHIRON S.M.C.C.B. SARL (1.9%) 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
80.16% 2025
Q1: 11.54%
Med: 31.44%
Q3: 53.3%
Excellent +12 pts over 3 years

In 2025, the financial autonomy of CHIRON S.M.C.C.B. SARL (80.2%) 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 1.57. This ratio is more favorable than the sector median (1.1). The interest coverage ratio (= EBIT / Interest expenses) is 15.4x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2016) ?
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

1.57

Interest coverage (2016) ?
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

15.36

Liquidity indicators evolution
CHIRON S.M.C.C.B. SARL

Sector positioning

Liquidity ratio
1.94 2025
Q1: 0.6
Med: 1.12
Q3: 1.99
Good

In 2025, the liquidity ratio of CHIRON S.M.C.C.B. SARL (1.94) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. WCR is negative (-4 days): operations structurally generate cash.

Operating WCR (2016) ?
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

-7 122 €

Customer credit (2016) ?
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

1 j

Supplier credit (2016) ?
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

30 j

Inventory turnover (2016) ?
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

9 j

WCR in days of revenue (2016) ?
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

-4 j

WCR and payment terms evolution
CHIRON S.M.C.C.B. SARL

Positioning of CHIRON S.M.C.C.B. SARL in its sector

Comparison with sector Boulangerie et boulangerie-pâtisserie

Valuation estimate

Based on 175 transactions of similar company sales in 2025, the value of CHIRON S.M.C.C.B. SARL is estimated at 8 989 € (range 4 437€ - 19 175€). 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
175 transactions
4k€ 8k€ 19k€
8 989 € Range: 4 437€ - 19 175€
NAF 5 année 2025

Valuation method used

Net Income Multiple
1 209 € × 7.4x = 8 990 €
Range: 4 437€ - 19 175€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 175 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 (Boulangerie et boulangerie-pâtisserie)

Compare CHIRON S.M.C.C.B. SARL with other companies in the same sector:

Voir toutes les statistiques du secteur Boulangerie et boulangerie-pâtisserie

Top companies in Boulangerie et boulangerie-pâtisserie

Largest companies by revenue in the sector Boulangerie et boulangerie-pâtisserie:

Top companies in Territoire de Belfort

Largest companies by revenue in the department Territoire de Belfort:

Voir le classement complet du département Territoire de Belfort

Frequently asked questions about CHIRON S.M.C.C.B. SARL

What is the revenue of CHIRON S.M.C.C.B. SARL ?

The revenue of CHIRON S.M.C.C.B. SARL in 2016 is 663 k€.

Is CHIRON S.M.C.C.B. SARL profitable?

Yes, CHIRON S.M.C.C.B. SARL generated a net profit of 1 k€ in 2025.

Where is the headquarters of CHIRON S.M.C.C.B. SARL ?

The headquarters of CHIRON S.M.C.C.B. SARL is located in BELFORT (90000), in the department Territoire de Belfort.

Where to find the tax return of CHIRON S.M.C.C.B. SARL ?

The tax return of CHIRON S.M.C.C.B. SARL 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 CHIRON S.M.C.C.B. SARL operate?

CHIRON S.M.C.C.B. SARL operates in the sector Boulangerie et boulangerie-pâtisserie (NAF code 10.71C). See the 'Sector positioning' section above to compare the company with its competitors.