Employees: 02 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2019-02-19 (7 years)Status: ActiveBusiness sector: Commerce d'alimentation généraleLocation: MEYLAN (38240), Isere
CHRISTAL 38 : revenue, balance sheet and financial ratios
CHRISTAL 38 is a French company
founded 7 years ago,
specialized in the sector Commerce d'alimentation générale.
Based in MEYLAN (38240),
this company of category PME
shows in 2023 a revenue of 980 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2024, CHRISTAL 38 generates positive net income of 25 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2020-2024: 84 k€ -> 25 k€.
Net income (2024)
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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
24 786 €
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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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Item
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 115%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 39%. The balance between equity and debt is satisfactory.
Debt ratio (2024)
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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
115.116%
Financial autonomy (2024)
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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
39.489%
Asset age ratio (2024)
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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
2020
2021
2022
2023
2024
Debt ratio
301.92
192.273
157.623
134.945
115.116
Financial autonomy
19.795
28.576
32.281
36.236
39.489
Repayment capacity
4.223
6.457
15.771
18.225
None
Cash flow / Revenue
5.699%
4.322%
1.755%
1.355%
None%
Sector positioning
Debt ratio
115.122024
2022
2023
2024
Q1: 0.0
Med: 10.76
Q3: 74.43
Average
In 2024, the debt ratio of CHRISTAL 38 (115.12) 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
39.49%2024
2022
2023
2024
Q1: 0.27%
Med: 14.75%
Q3: 44.08%
Good+14 pts over 3 years
In 2024, the financial autonomy of CHRISTAL 38 (39.5%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.
Repayment capacity
18.23 years2023
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.8 years
Average
In 2023, the repayment capacity of CHRISTAL 38 (18.23) 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 159.21. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2024)
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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
159.21
Liquidity indicators evolution CHRISTAL 38
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2020
2021
2022
2023
2024
Liquidity ratio
175.001
182.856
150.866
141.976
159.21
Interest coverage
2.873
2.801
4.404
3.994
None
Sector positioning
Liquidity ratio
159.212024
2022
2023
2024
Q1: 87.5
Med: 147.87
Q3: 244.64
Good
In 2024, the liquidity ratio of CHRISTAL 38 (159.21) 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.
Interest coverage
3.99x2023
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 2.47x
Excellent
In 2023, the interest coverage of CHRISTAL 38 (4.0x) 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.
Operating WCR (2024)
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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 (2024)
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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 (2024)
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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 (2024)
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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 CHRISTAL 38
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2020
2021
2022
2023
2024
Operating WCR
-8 786 €
43 835 €
93 950 €
67 296 €
0 €
Inventory turnover (days)
12
17
23
22
0
Customer payment term (days)
0
0
0
0
0
Supplier payment term (days)
18
23
33
27
0
Positioning of CHRISTAL 38 in its sector
Comparison with sector Commerce d'alimentation générale
Valuation estimate
Based on 551 transactions of similar company sales
in 2024,
the value of CHRISTAL 38 is estimated at
144 395 €
(range 65 138€ - 326 089€).
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 value2024
551 transactions
65k€144k€326k€
144 395 €Range: 65 138€ - 326 089€
NAF 5 année 2024
Valuation method used
Net Income Multiple
24 786 €
×
5.8x
=144 396 €
Range: 65 139€ - 326 090€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 551 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 d'alimentation générale)
Compare CHRISTAL 38 with other companies in the same sector:
Yes, CHRISTAL 38 generated a net profit of 25 k€ in 2024.
Where is the headquarters of CHRISTAL 38 ?
The headquarters of CHRISTAL 38 is located in MEYLAN (38240), in the department Isere.
Where to find the tax return of CHRISTAL 38 ?
The tax return of CHRISTAL 38 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 CHRISTAL 38 operate?
CHRISTAL 38 operates in the sector Commerce d'alimentation générale (NAF code 47.11B). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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