CLAUDE CHATEL ET FILS : revenue, balance sheet and financial ratios

CLAUDE CHATEL ET FILS is a French company founded 59 years ago, specialized in the sector Entreposage et stockage non frigorifique. Based in VIRE-NORMANDIE (14500), this company of category ETI shows in 2024 a revenue of 2.0 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 - CLAUDE CHATEL ET FILS (SIREN 946780020)
Indicator 2024 2022 2021 2020 2019 2018 2017 2016
Revenue 2 040 165 € 1 799 480 € 1 704 946 € 1 557 407 € 1 488 257 € 1 498 979 € 1 477 208 € 1 317 735 €
Net income 466 477 € 531 302 € 405 656 € 309 875 € 299 520 € 324 877 € 239 802 € 224 715 €
EBITDA 881 284 € 892 736 € 817 135 € 674 240 € 611 070 € 616 061 € 606 516 € 576 299 €
Net margin 22.9% 29.5% 23.8% 19.9% 20.1% 21.7% 16.2% 17.1%

Revenue and income statement

In 2024, CLAUDE CHATEL ET FILS achieves revenue of 2.0 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.6%. Vs 2022, growth of +13% (1.8 M€ -> 2.0 M€). After deducting consumption (19 k€), gross margin stands at 2.0 M€, i.e. a rate of 99%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 881 k€, representing 43.2% of revenue. Warning negative scissor effect: despite revenue change (+13%), EBITDA varies by -1%, reducing margin by 6.4 pts. This reflects costs rising faster than 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 466 k€, i.e. 22.9% 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

2 040 165 €

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

2 020 906 €

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

881 284 €

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

639 219 €

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

466 477 €

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

43.2%

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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 47%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 65%. 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 1.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 35.6% 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

47.046%

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

65.194%

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

35.571%

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

1.906

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

44.1%

Solvency indicators evolution
CLAUDE CHATEL ET FILS

Sector positioning

Debt ratio
47.05 2024
2021
2022
2024
Q1: 0.0
Med: 11.12
Q3: 67.77
Average -7 pts over 3 years

In 2024, the debt ratio of CLAUDE CHATEL ET FILS (47.05) 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
65.19% 2024
2021
2022
2024
Q1: 9.65%
Med: 34.88%
Q3: 62.0%
Excellent +12 pts over 3 years

In 2024, the financial autonomy of CLAUDE CHATEL ET FILS (65.2%) 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.

Repayment capacity
1.91 years 2024
2021
2022
2024
Q1: 0.0 years
Med: 0.09 years
Q3: 1.78 years
Average

In 2024, the repayment capacity of CLAUDE CHATEL ET FILS (1.91) 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 566.46. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 1.7x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

566.455

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

1.732

Liquidity indicators evolution
CLAUDE CHATEL ET FILS

Sector positioning

Liquidity ratio
566.46 2024
2021
2022
2024
Q1: 105.43
Med: 164.12
Q3: 324.56
Excellent

In 2024, the liquidity ratio of CLAUDE CHATEL ET FILS (566.46) 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.

Interest coverage
1.73x 2024
2021
2022
2024
Q1: 0.0x
Med: 0.42x
Q3: 6.22x
Good -19 pts over 3 years

In 2024, the interest coverage of CLAUDE CHATEL ET FILS (1.7x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 33 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 41 days. Favorable situation: supplier credit is longer than customer credit by 8 days. WCR is negative (-20 days): operations structurally generate cash. Over 2016-2024, WCR increased by +82%, requiring additional financing.

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

-111 658 €

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

33 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

41 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

-20 j

WCR and payment terms evolution
CLAUDE CHATEL ET FILS

Positioning of CLAUDE CHATEL ET FILS in its sector

Comparison with sector Entreposage et stockage non frigorifique

Valuation estimate

Based on 77 transactions of similar company sales (all years), the value of CLAUDE CHATEL ET FILS is estimated at 647 265 € (range 295 399€ - 1 686 089€). With an EBITDA of 881 284€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.14x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
77 tx
295k€ 647k€ 1686k€
647 265 € Range: 295 399€ - 1 686 089€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
881 284 € × 1.0x
Estimation 895 738 €
395 892€ - 2 117 032€
Revenue Multiple 30%
2 040 165 € × 0.14x
Estimation 293 298 €
189 794€ - 701 741€
Net Income Multiple 20%
466 477 € × 1.2x
Estimation 557 033 €
202 577€ - 2 085 258€
How is this estimate calculated?

This estimate is based on the analysis of 77 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 (Entreposage et stockage non frigorifique)

Compare CLAUDE CHATEL ET FILS with other companies in the same sector:

Voir toutes les statistiques du secteur Entreposage et stockage non frigorifique

Frequently asked questions about CLAUDE CHATEL ET FILS

What is the revenue of CLAUDE CHATEL ET FILS ?

The revenue of CLAUDE CHATEL ET FILS in 2024 is 2.0 M€.

Is CLAUDE CHATEL ET FILS profitable?

Yes, CLAUDE CHATEL ET FILS generated a net profit of 466 k€ in 2024.

Where is the headquarters of CLAUDE CHATEL ET FILS ?

The headquarters of CLAUDE CHATEL ET FILS is located in VIRE-NORMANDIE (14500), in the department Calvados.

Where to find the tax return of CLAUDE CHATEL ET FILS ?

The tax return of CLAUDE CHATEL ET FILS 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 CLAUDE CHATEL ET FILS operate?

CLAUDE CHATEL ET FILS operates in the sector Entreposage et stockage non frigorifique (NAF code 52.10B). See the 'Sector positioning' section above to compare the company with its competitors.