Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

CHRISTOM : revenue, balance sheet and financial ratios

CHRISTOM is a French company founded 16 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in COLMAR (68000), this company of category PME shows in 2016 a revenue of 1.6 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 - CHRISTOM (SIREN 513117424)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C N/C N/C N/C N/C N/C 1 633 824 €
Net income 57 105 € 139 154 € 226 926 € 263 436 € 234 016 € 67 444 € 46 466 € 69 142 € 37 844 €
EBITDA N/C N/C N/C N/C N/C N/C N/C N/C 65 668 €
Net margin N/C N/C N/C N/C N/C N/C N/C N/C 2.3%

Revenue and income statement

In 2024, CHRISTOM generates positive net income of 57 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 38 k€ -> 57 k€.

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

57 105 €

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 9%. 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 79%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

9.222%

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

79.247%

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

39.3%

Solvency indicators evolution
CHRISTOM

Sector positioning

Debt ratio
9.22 2024
2022
2023
2024
Q1: 6.53
Med: 32.45
Q3: 100.21
Good

In 2024, the debt ratio of CHRISTOM (9.22) 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
79.25% 2024
2022
2023
2024
Q1: 16.5%
Med: 41.35%
Q3: 63.37%
Excellent

In 2024, the financial autonomy of CHRISTOM (79.2%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 673.93. 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

673.932

Liquidity indicators evolution
CHRISTOM

Sector positioning

Liquidity ratio
673.93 2024
2022
2023
2024
Q1: 162.72
Med: 255.92
Q3: 408.29
Excellent +6 pts over 3 years

In 2024, the liquidity ratio of CHRISTOM (673.93) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

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) ?
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) ?
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) ?
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) ?
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
CHRISTOM

Positioning of CHRISTOM in its sector

Comparison with sector Commerce de détail d'articles de sport en magasin spécialisé

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (25 transactions). This range of 59 837€ to 620 663€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
59k€ 257k€ 620k€
257 725 € Range: 59 837€ - 620 663€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 25 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 de détail d'articles de sport en magasin spécialisé)

Compare CHRISTOM with other companies in the same sector:

Frequently asked questions about CHRISTOM

What is the revenue of CHRISTOM ?

The revenue of CHRISTOM in 2016 is 1.6 M€.

Is CHRISTOM profitable?

Yes, CHRISTOM generated a net profit of 57 k€ in 2024.

Where is the headquarters of CHRISTOM ?

The headquarters of CHRISTOM is located in COLMAR (68000), in the department Haut-Rhin.

Where to find the tax return of CHRISTOM ?

The tax return of CHRISTOM 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 CHRISTOM operate?

CHRISTOM operates in the sector Commerce de détail d'articles de sport en magasin spécialisé (NAF code 47.64Z). See the 'Sector positioning' section above to compare the company with its competitors.