DS SMITH PACKAGING CHALON : revenue, balance sheet and financial ratios

DS SMITH PACKAGING CHALON is a French company founded 70 years ago, specialized in the sector Activités de conditionnement. Based in CHALON-SUR-SAONE (71100), this company of category ETI shows in 2024 a revenue of 94.9 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 - DS SMITH PACKAGING CHALON (SIREN 725620736)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 94 892 516 € 103 482 209 € 98 826 618 € 66 523 661 € 56 944 913 € 63 424 647 € 67 557 670 € 69 996 265 € 69 069 824 €
Net income 749 605 € 1 535 769 € -4 581 266 € -698 998 € 1 749 607 € 713 163 € -7 770 513 € -1 958 173 € 900 422 €
EBITDA 3 428 494 € 5 088 453 € -2 753 872 € 547 065 € 3 246 964 € 273 898 € -4 020 738 € -169 493 € 2 462 734 €
Net margin 0.8% 1.5% -4.6% -1.1% 3.1% 1.1% -11.5% -2.8% 1.3%

Revenue and income statement

In 2024, DS SMITH PACKAGING CHALON achieves revenue of 94.9 M€. Revenue is growing positively over 9 years (CAGR: +4.1%). Slight decline of -8% vs 2023. After deducting consumption (33.4 M€), gross margin stands at 61.5 M€, i.e. a rate of 65%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 3.4 M€, representing 3.6% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 750 k€, i.e. 0.8% 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

94 892 516 €

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

61 478 994 €

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

3 428 494 €

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

-85 312 €

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

749 605 €

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

3.6%

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 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 59%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 3.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

0.0%

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

59.086%

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

3.938%

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

0.0

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

23.7%

Solvency indicators evolution
DS SMITH PACKAGING CHALON

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.0
Med: 15.98
Q3: 81.99
Excellent

In 2024, the debt ratio of DS SMITH PACKAGING CHALON (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
59.09% 2024
2022
2023
2024
Q1: 12.58%
Med: 32.91%
Q3: 57.03%
Excellent +15 pts over 3 years

In 2024, the financial autonomy of DS SMITH PACKAGING CHALON (59.1%) 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
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.95 years
Excellent

In 2024, the repayment capacity of DS SMITH PACKAGING CHALON (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 178.41. 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 10.9x. Operating income very largely covers interest expenses: high safety margin.

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

178.414

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

10.852

Liquidity indicators evolution
DS SMITH PACKAGING CHALON

Sector positioning

Liquidity ratio
178.41 2024
2022
2023
2024
Q1: 121.0
Med: 186.75
Q3: 316.6
Average +22 pts over 3 years

In 2024, the liquidity ratio of DS SMITH PACKAGING CHALON (178.41) 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.

Interest coverage
10.85x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.44x
Q3: 6.5x
Excellent +50 pts over 3 years

In 2024, the interest coverage of DS SMITH PACKAGING CHALON (10.8x) 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. Average customer payment term: 65 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 65 days. Inventory turnover is 40 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 110 days of revenue, i.e. 29.1 M€ to permanently finance. Notable WCR improvement over the period (-23%), freeing up 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

29 087 403 €

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

65 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

65 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

40 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

110 j

WCR and payment terms evolution
DS SMITH PACKAGING CHALON

Positioning of DS SMITH PACKAGING CHALON in its sector

Comparison with sector Activités de conditionnement

Valuation estimate

Based on 158 transactions of similar company sales (all years), the value of DS SMITH PACKAGING CHALON is estimated at 16 353 028 € (range 7 284 270€ - 33 763 312€). With an EBITDA of 3 428 494€, the sector multiple of 3.3x is applied. The price/revenue ratio is 0.36x (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
158 transactions
7284k€ 16353k€ 33763k€
16 353 028 € Range: 7 284 270€ - 33 763 312€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
3 428 494 € × 3.3x
Estimation 11 433 077 €
3 699 532€ - 27 119 394€
Revenue Multiple 30%
94 892 516 € × 0.36x
Estimation 33 818 760 €
17 676 829€ - 63 376 164€
Net Income Multiple 20%
749 605 € × 3.3x
Estimation 2 454 309 €
657 279€ - 5 953 832€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 158 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 (Activités de conditionnement)

Compare DS SMITH PACKAGING CHALON with other companies in the same sector:

Voir toutes les statistiques du secteur Activités de conditionnement

Frequently asked questions about DS SMITH PACKAGING CHALON

What is the revenue of DS SMITH PACKAGING CHALON ?

The revenue of DS SMITH PACKAGING CHALON in 2024 is 94.9 M€.

Is DS SMITH PACKAGING CHALON profitable?

Yes, DS SMITH PACKAGING CHALON generated a net profit of 750 k€ in 2024.

Where is the headquarters of DS SMITH PACKAGING CHALON ?

The headquarters of DS SMITH PACKAGING CHALON is located in CHALON-SUR-SAONE (71100), in the department Saone-et-Loire.

Where to find the tax return of DS SMITH PACKAGING CHALON ?

The tax return of DS SMITH PACKAGING CHALON 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 DS SMITH PACKAGING CHALON operate?

DS SMITH PACKAGING CHALON operates in the sector Activités de conditionnement (NAF code 82.92Z). See the 'Sector positioning' section above to compare the company with its competitors.