CHO CHO : revenue, balance sheet and financial ratios

CHO CHO is a French company founded 4 years ago, specialized in the sector Restauration traditionnelle. Based in PARIS (75010), this company of category PME shows in 2023 a revenue of 2.0 M€. 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 - CHO CHO (SIREN 902854124)
Indicator 2023 2022
Revenue 1 993 039 € 1 714 283 €
Net income 107 803 € -11 541 €
EBITDA 215 739 € 80 195 €
Net margin 5.4% -0.7%

Revenue and income statement

En 2023, CHO CHO alcanza unos ingresos de 2.0 M€. Vs 2022, crecimiento de +16% (1.7 M€ -> 2.0 M€). Tras deducir el consumo (481 k€), el margen bruto se sitúa en 1.5 M€, es decir, una tasa del 76%. El EBITDA alcanza 216 k€, representando el 10.8% de los ingresos. Efecto tijera positivo: el margen EBITDA mejora en +6.1 puntos. Este nivel de margen operativo es satisfactorio para el sector. El resultado neto asciende a 108 k€, es decir, el 5.4% de los ingresos.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 993 039 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 511 684 €

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

215 739 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

123 717 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

107 803 €

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

10.7%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

El ratio de endeudamiento (= Deuda financiera / Fondos propios x 100) se sitúa en 398%. Situación crítica: la deuda supera significativamente los fondos propios. La autonomía financiera (= Fondos propios / Total activo x 100) alcanza el 17%. Baja autonomía: la empresa depende fuertemente de financiación externa. La capacidad de reembolso indica que se necesitarían 3.9 años de flujo de caja. Este ratio permanece dentro de los estándares bancarios habituales. El flujo de caja representa el 9.9% de los ingresos. Nivel satisfactorio que permite financiar parcialmente el crecimiento.

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

398.366%

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

16.689%

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

9.881%

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

3.884

Asset age ratio (2023) ?
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

71.9%

Solvency indicators evolution
CHO CHO

Sector positioning

Ratio de endeudamiento
398.37 2023
2022
2023
Q1: 0.2
Med: 35.0
Q3: 128.41
Average

En 2023, el ratio de endeudamiento de CHO CHO (398.37) se sitúa por encima de la mediana del sector. Este ratio mide el peso de la deuda en relación con el patrimonio. Un esfuerzo de reducción podría mejorar la solidez financiera.

Autonomía financiera
16.69% 2023
2022
2023
Q1: 5.35%
Med: 29.08%
Q3: 53.84%
Average +12 pts over 2 years

En 2023, el autonomía financiera de CHO CHO (16.7%) se sitúa por debajo de la mediana del sector. Este ratio representa la parte del patrimonio en la financiación total. Una mejora fortalecería la posición competitiva.

Capacidad de reembolso
3.88 ans 2023
2022
2023
Q1: 0.0 ans
Med: 0.57 ans
Q3: 3.01 ans
Average

En 2023, el capacidad de reembolso de CHO CHO (3.9 ans) se sitúa por encima de la mediana del sector. Este ratio indica el número de años necesarios para pagar la deuda con flujo de caja. Un esfuerzo de reducción podría mejorar la solidez financiera.

Liquidity ratios

El ratio de liquidez se sitúa en 150.68. La empresa tiene 2€ de activos líquidos por cada 1€ de deuda a corto plazo. El ratio de cobertura de intereses (= EBIT / Gastos financieros) es de 5.6x. El resultado de explotación cubre muy ampliamente los gastos financieros.

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

150.681

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

5.603

Liquidity indicators evolution
CHO CHO

Sector positioning

Ratio de liquidez
150.68 2023
2022
2023
Q1: 66.83
Med: 137.52
Q3: 259.63
Bueno +17 pts over 2 years

En 2023, el ratio de liquidez de CHO CHO (150.68) se sitúa por encima de la mediana del sector. Este ratio mide la capacidad de cubrir deuda a corto plazo con activos corrientes. Esta posición cómoda ofrece un margen de seguridad apreciable.

Cobertura de intereses
5.6x 2023
2022
2023
Q1: 0.0x
Med: 0.54x
Q3: 4.44x
Excelente

En 2023, el cobertura de intereses de CHO CHO (5.6x) se sitúa en el top 25% del sector. Este ratio indica cuántas veces el resultado operativo cubre los gastos de intereses. Alta cobertura significa que los gastos financieros pesan poco en la rentabilidad.

Working capital requirement (WCR) and payment terms

El fondo de maniobra operativo (FM) mide el desfase temporal de tesorería. Plazo medio de cobro a clientes: 0 días. Plazo proveedores: 31 días. Excelente situación: los proveedores financian 31 días del ciclo operativo. La rotación de existencias es de 14 días. Rotación rápida, señal de buena gestión de existencias. El FM representa 22 días de ingresos.

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

122 153 €

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

0 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

31 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

14 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

22 j

WCR and payment terms evolution
CHO CHO

Positioning of CHO CHO in its sector

Comparison with sector Restauration traditionnelle

Valuation estimate

Based on 689 transactions of similar company sales in 2023, the value of CHO CHO is estimated at 1 217 497 € (range 663 205€ - 2 322 159€). With an EBITDA of 215 739€, the sector multiple of 6.3x is applied. The price/revenue ratio is 0.66x (in line with sector norms). 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 2023
689 transactions
663k€ 1217k€ 2322k€
1 217 497 € Range: 663 205€ - 2 322 159€
NAF 5 année 2023

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
215 739 € × 6.3x
Estimation 1 357 361 €
731 895€ - 2 829 383€
Revenue Multiple 30%
1 993 039 € × 0.66x
Estimation 1 309 248 €
769 564€ - 1 858 062€
Net Income Multiple 20%
107 803 € × 6.8x
Estimation 730 211 €
331 946€ - 1 750 247€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 689 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 (Restauration traditionnelle)

Compare CHO CHO with other companies in the same sector:

Voir toutes les statistiques du secteur Restauration traditionnelle

Frequently asked questions about CHO CHO

What is the revenue of CHO CHO ?

The revenue of CHO CHO in 2023 is 2.0 M€.

Is CHO CHO profitable?

Yes, CHO CHO generated a net profit of 108 k€ in 2023.

Where is the headquarters of CHO CHO ?

The headquarters of CHO CHO is located in PARIS (75010), in the department Paris.

Where to find the tax return of CHO CHO ?

The tax return of CHO CHO 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 CHO CHO operate?

CHO CHO operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.