Employees: NN (None)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2011-08-05 (14 years)Status: ActiveBusiness sector: Organisation de foires, salons professionnels et congrèsLocation: TOULON (83200), Var
CHRISTIAN B : revenue, balance sheet and financial ratios
CHRISTIAN B is a French company
founded 14 years ago,
specialized in the sector Organisation de foires, salons professionnels et congrès.
Based in TOULON (83200),
this company of category PME
shows in 2018 a revenue of 126 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2021, CHRISTIAN B records a net loss of 0 €. This deficit will reduce equity on the balance sheet.
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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
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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 243%. 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 32%. The balance between equity and debt is satisfactory.
Debt ratio (2021)
?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
243.475%
Financial autonomy (2021)
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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
31.868%
Asset age ratio (2021)
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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
2016
2018
2019
2020
2021
Debt ratio
4.629
15.901
-793.609
1198.669
243.475
Financial autonomy
1.335
10.04
71.728
50.704
31.868
Repayment capacity
0.0
0.417
None
None
None
Cash flow / Revenue
4.577%
5.216%
None%
None%
None%
Sector positioning
Debt ratio
243.472021
2019
2020
2021
Q1: 0.0
Med: 9.65
Q3: 78.38
Watch+51 pts over 3 years
In 2021, the debt ratio of CHRISTIAN B (243.47) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.
Financial autonomy
31.87%2021
2019
2020
2021
Q1: 2.41%
Med: 25.44%
Q3: 54.58%
Good-20 pts over 3 years
In 2021, the financial autonomy of CHRISTIAN B (31.9%) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 152.19. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2021)
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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
152.19
Liquidity indicators evolution CHRISTIAN B
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2018
2019
2020
2021
Liquidity ratio
100.903
227.655
198.507
194.817
152.19
Interest coverage
1.794
1.543
None
None
None
Sector positioning
Liquidity ratio
152.192021
2019
2020
2021
Q1: 121.77
Med: 216.25
Q3: 420.4
Average-22 pts over 3 years
In 2021, the liquidity ratio of CHRISTIAN B (152.19) 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. Average customer payment term: 272 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 601 days. Excellent situation: suppliers finance 329 days of the operating cycle (retail model).
Operating WCR (2021)
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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 (2021)
?
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
272 j
Supplier credit (2021)
?
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
601 j
Inventory turnover (2021)
?
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 CHRISTIAN B
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2018
2019
2020
2021
Operating WCR
-5 214 €
5 920 €
0 €
0 €
0 €
Inventory turnover (days)
1
0
0
0
0
Customer payment term (days)
35
27
256
92
272
Supplier payment term (days)
39
22
222
426
601
Positioning of CHRISTIAN B in its sector
Comparison with sector Organisation de foires, salons professionnels et congrès
Similar companies (Organisation de foires, salons professionnels et congrès)
Compare CHRISTIAN B with other companies in the same sector:
Yes, CHRISTIAN B generated a net profit of 2 k€ in 2018.
Where is the headquarters of CHRISTIAN B ?
The headquarters of CHRISTIAN B is located in TOULON (83200), in the department Var.
Where to find the tax return of CHRISTIAN B ?
The tax return of CHRISTIAN B 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 CHRISTIAN B operate?
CHRISTIAN B operates in the sector Organisation de foires, salons professionnels et congrès (NAF code 82.30Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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