Employees: 02 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 2019-01-15 (7 years)Status: ActiveBusiness sector: Restauration traditionnelleLocation: SAINT-RAPHAEL (83700), Var
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
CHORUS : revenue, balance sheet and financial ratios
CHORUS is a French company
founded 7 years ago,
specialized in the sector Restauration traditionnelle.
Based in SAINT-RAPHAEL (83700),
this company of category PME
shows in 2023 a net income positive of 71 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2023, CHORUS generates positive net income of 71 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.
Net income (2023)
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Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
70 943 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 290%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 23%. The balance between equity and debt is satisfactory.
Debt ratio (2023)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
289.837%
Financial autonomy (2023)
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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
23.385%
Asset age ratio (2023)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2022
2023
Debt ratio
1001.203
289.837
Financial autonomy
8.228
23.385
Repayment capacity
None
None
Cash flow / Revenue
None%
None%
Sector positioning
Debt ratio
289.842023
2022
2023
Q1: 0.2
Med: 35.0
Q3: 128.41
Average
In 2023, the debt ratio of CHORUS (289.84) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
Financial autonomy
23.39%2023
2022
2023
Q1: 5.35%
Med: 29.08%
Q3: 53.84%
Average+19 pts over 2 years
In 2023, the financial autonomy of CHORUS (23.4%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 98.63. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2023)
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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
98.627
Liquidity indicators evolution CHORUS
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2022
2023
Liquidity ratio
107.212
98.627
Interest coverage
None
None
Sector positioning
Liquidity ratio
98.632023
2022
2023
Q1: 66.83
Med: 137.52
Q3: 259.63
Average
In 2023, the liquidity ratio of CHORUS (98.63) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. 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.
Operating WCR (2023)
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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
0 €
Customer credit (2023)
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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)
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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
0 j
Inventory turnover (2023)
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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 and payment terms evolution CHORUS
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2022
2023
Operating WCR
0 €
0 €
Inventory turnover (days)
0
0
Customer payment term (days)
7
0
Supplier payment term (days)
98
0
Positioning of CHORUS in its sector
Comparison with sector Restauration traditionnelle
Valuation estimate
Based on 689 transactions of similar company sales
in 2023,
the value of CHORUS is estimated at
480 537 €
(range 218 446€ - 1 151 802€).
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 value2023
689 transactions
218k€480k€1151k€
480 537 €Range: 218 446€ - 1 151 802€
NAF 5 année 2023
Valuation method used
Net Income Multiple
70 943 €
×
6.8x
=480 537 €
Range: 218 447€ - 1 151 803€
Only this financial indicator is available for this company.
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 CHORUS with other companies in the same sector:
The revenue of CHORUS is not publicly disclosed (confidential accounts filed with INPI).
Is CHORUS profitable?
Yes, CHORUS generated a net profit of 71 k€ in 2023.
Where is the headquarters of CHORUS ?
The headquarters of CHORUS is located in SAINT-RAPHAEL (83700), in the department Var.
Where to find the tax return of CHORUS ?
The tax return of CHORUS 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 CHORUS operate?
CHORUS operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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