CHRISTIE'S FRANCE SAS : revenue, balance sheet and financial ratios

CHRISTIE'S FRANCE SAS is a French company founded 48 years ago, specialized in the sector Intermédiaires du commerce en meubles, articles de ménage et quincaillerie. Based in PARIS (75008), this company of category GE shows in 2024 a revenue of 39.5 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - CHRISTIE'S FRANCE SAS (SIREN 314077561)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 39 529 201 € 39 599 532 € 36 386 586 € 29 389 702 € 27 096 823 € 29 886 818 € 27 160 241 € 25 410 958 € 24 252 225 €
Net income 6 378 095 € 5 250 453 € 2 566 445 € 755 232 € 1 739 399 € 1 474 070 € 3 593 976 € 4 983 897 € 6 820 156 €
EBITDA 7 762 056 € 7 362 835 € 6 104 091 € 3 374 937 € 3 742 458 € 3 851 079 € 3 715 596 € 2 435 081 € 3 277 892 €
Net margin 16.1% 13.3% 7.1% 2.6% 6.4% 4.9% 13.2% 19.6% 28.1%

Revenue and income statement

In 2024, CHRISTIE'S FRANCE SAS achieves revenue of 39.5 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +6.3%. Slight decline of -0% vs 2023. After deducting consumption (0 €), gross margin stands at 39.5 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 7.8 M€, representing 19.6% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 6.4 M€, i.e. 16.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

39 529 201 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

39 529 201 €

EBITDA (2024) ?
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

7 762 056 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

5 542 321 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

6 378 095 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

19.6%

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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 0%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 77%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 21.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.119%

Financial autonomy (2024) ?
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

76.714%

Cash flow / Revenue (2024) ?
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

21.932%

Repayment capacity (2024) ?
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

0.008

Asset age ratio (2024) ?
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

37.5%

Solvency indicators evolution
CHRISTIE'S FRANCE SAS

Sector positioning

Debt ratio
0.12 2024
2022
2023
2024
Q1: 0.0
Med: 4.84
Q3: 37.52
Good

In 2024, the debt ratio of CHRISTIE'S FRANCE SAS (0.12) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
76.71% 2024
2022
2023
2024
Q1: 11.14%
Med: 37.11%
Q3: 67.5%
Excellent +9 pts over 3 years

In 2024, the financial autonomy of CHRISTIE'S FRANCE SAS (76.7%) 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.

Repayment capacity
0.01 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.01 years
Q3: 1.01 years
Good +22 pts over 3 years

In 2024, the repayment capacity of CHRISTIE'S FRANCE SAS (0.01) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 59.73. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

59.729

Interest coverage (2024) ?
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

0.0

Liquidity indicators evolution
CHRISTIE'S FRANCE SAS

Sector positioning

Liquidity ratio
59.73 2024
2022
2023
2024
Q1: 149.15
Med: 246.84
Q3: 425.07
Watch

In 2024, the liquidity ratio of CHRISTIE'S FRANCE SAS (59.73) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
0.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 8.13x
Average -42 pts over 3 years

In 2024, the interest coverage of CHRISTIE'S FRANCE SAS (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. 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: 15 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 75 days. Excellent situation: suppliers finance 60 days of the operating cycle (retail model). WCR is negative (-58 days): operations structurally generate cash.

Operating WCR (2024) ?
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

-6 357 086 €

Customer credit (2024) ?
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

15 j

Supplier credit (2024) ?
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

75 j

Inventory turnover (2024) ?
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 in days of revenue (2024) ?
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

-58 j

WCR and payment terms evolution
CHRISTIE'S FRANCE SAS

Positioning of CHRISTIE'S FRANCE SAS in its sector

Comparison with sector Intermédiaires du commerce en meubles, articles de ménage et quincaillerie

Valuation estimate

Based on 229 transactions of similar company sales (all years), the value of CHRISTIE'S FRANCE SAS is estimated at 12 303 407 € (range 4 752 659€ - 39 079 350€). With an EBITDA of 7 762 056€, the sector multiple of 1.6x is applied. The price/revenue ratio is 0.32x (conservative valuation). 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 2024
229 transactions
4752k€ 12303k€ 39079k€
12 303 407 € Range: 4 752 659€ - 39 079 350€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

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EBITDA Multiple 50%
7 762 056 € × 1.6x
Estimation 12 609 194 €
4 115 094€ - 41 861 080€
Revenue Multiple 30%
39 529 201 € × 0.32x
Estimation 12 818 790 €
6 010 591€ - 31 362 263€
Net Income Multiple 20%
6 378 095 € × 1.7x
Estimation 10 765 867 €
4 459 678€ - 43 700 654€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 229 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 (Intermédiaires du commerce en meubles, articles de ménage et quincaillerie)

Compare CHRISTIE'S FRANCE SAS with other companies in the same sector:

Voir toutes les statistiques du secteur Intermédiaires du commerce en meubles, articles de ménage et quincaillerie

Frequently asked questions about CHRISTIE'S FRANCE SAS

What is the revenue of CHRISTIE'S FRANCE SAS ?

The revenue of CHRISTIE'S FRANCE SAS in 2024 is 39.5 M€.

Is CHRISTIE'S FRANCE SAS profitable?

Yes, CHRISTIE'S FRANCE SAS generated a net profit of 6.4 M€ in 2024.

Where is the headquarters of CHRISTIE'S FRANCE SAS ?

The headquarters of CHRISTIE'S FRANCE SAS is located in PARIS (75008), in the department Paris.

Where to find the tax return of CHRISTIE'S FRANCE SAS ?

The tax return of CHRISTIE'S FRANCE SAS 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 CHRISTIE'S FRANCE SAS operate?

CHRISTIE'S FRANCE SAS operates in the sector Intermédiaires du commerce en meubles, articles de ménage et quincaillerie (NAF code 46.15Z). See the 'Sector positioning' section above to compare the company with its competitors.