ENTREPRISE CHRISTIAN & LAURENT ZAZA : revenue, balance sheet and financial ratios

ENTREPRISE CHRISTIAN & LAURENT ZAZA is a French company founded 22 years ago, specialized in the sector Travaux de peinture et vitrerie. Based in EYBENS (38320), this company of category PME shows in 2025 a revenue of 1.6 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - ENTREPRISE CHRISTIAN & LAURENT ZAZA (SIREN 452830326)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018
Revenue 1 553 122 € 1 655 594 € 1 525 400 € 1 475 058 € 1 169 839 € 1 125 389 € N/C N/C
Net income 140 532 € 264 968 € 93 792 € 110 877 € 67 693 € 94 534 € 102 249 € 29 328 €
EBITDA 183 223 € 355 175 € 115 264 € 132 283 € 102 726 € 130 942 € N/C N/C
Net margin 9.0% 16.0% 6.1% 7.5% 5.8% 8.4% N/C N/C

Revenue and income statement

In 2025, ENTREPRISE CHRISTIAN & LAURENT ZAZA achieves revenue of 1.6 M€. Over the period 2020-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +6.7%. Slight decline of -6% vs 2024. After deducting consumption (573 k€), gross margin stands at 980 k€, i.e. a rate of 63%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 183 k€, representing 11.8% of revenue. Warning negative scissor effect: despite revenue change (-6%), EBITDA varies by -48%, reducing margin by 9.7 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 141 k€, i.e. 9.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 553 122 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

979 795 €

EBITDA (2025) ?
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

183 223 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

169 570 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

140 532 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

11.8%

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 69%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 9.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2025) ?
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 (2025) ?
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

69.173%

Cash flow / Revenue (2025) ?
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

9.215%

Repayment capacity (2025) ?
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 (2025) ?
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

37.3%

Solvency indicators evolution
ENTREPRISE CHRISTIAN & LAURENT ZAZA

Sector positioning

Debt ratio
0.0 2025
2023
2024
2025
Q1: 3.51
Med: 16.26
Q3: 46.64
Excellent -16 pts over 3 years

In 2025, the debt ratio of ENTREPRISE CHRISTIAN & LA... (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
69.17% 2025
2023
2024
2025
Q1: 23.83%
Med: 44.23%
Q3: 60.71%
Excellent

In 2025, the financial autonomy of ENTREPRISE CHRISTIAN & LA... (69.2%) 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
0.0 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.27 years
Q3: 1.22 years
Excellent -47 pts over 3 years

In 2025, the repayment capacity of ENTREPRISE CHRISTIAN & LA... (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 260.35. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

260.348

Interest coverage (2025) ?
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
ENTREPRISE CHRISTIAN & LAURENT ZAZA

Sector positioning

Liquidity ratio
260.35 2025
2023
2024
2025
Q1: 157.58
Med: 219.08
Q3: 320.95
Good -15 pts over 3 years

In 2025, the liquidity ratio of ENTREPRISE CHRISTIAN & LA... (260.35) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
0.0x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.52x
Q3: 3.5x
Average -26 pts over 3 years

In 2025, the interest coverage of ENTREPRISE CHRISTIAN & LA... (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: 39 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 76 days. Excellent situation: suppliers finance 37 days of the operating cycle (retail model). Inventory turnover is 14 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 62 days of revenue, i.e. 267 k€ to permanently finance.

Operating WCR (2025) ?
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

266 857 €

Customer credit (2025) ?
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

39 j

Supplier credit (2025) ?
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

76 j

Inventory turnover (2025) ?
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

14 j

WCR in days of revenue (2025) ?
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

62 j

WCR and payment terms evolution
ENTREPRISE CHRISTIAN & LAURENT ZAZA

Positioning of ENTREPRISE CHRISTIAN & LAURENT ZAZA in its sector

Comparison with sector Travaux de peinture et vitrerie

Valuation estimate

Based on 88 transactions of similar company sales (all years), the value of ENTREPRISE CHRISTIAN & LAURENT ZAZA is estimated at 416 876 € (range 143 493€ - 739 079€). With an EBITDA of 183 223€, the sector multiple of 2.7x is applied. The price/revenue ratio is 0.18x (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 2025
88 tx
143k€ 416k€ 739k€
416 876 € Range: 143 493€ - 739 079€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
183 223 € × 2.7x
Estimation 497 296 €
150 551€ - 860 686€
Revenue Multiple 30%
1 553 122 € × 0.18x
Estimation 282 143 €
129 821€ - 498 570€
Net Income Multiple 20%
140 532 € × 3.0x
Estimation 417 932 €
146 359€ - 795 825€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 88 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 (Travaux de peinture et vitrerie)

Compare ENTREPRISE CHRISTIAN & LAURENT ZAZA with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de peinture et vitrerie

Frequently asked questions about ENTREPRISE CHRISTIAN & LAURENT ZAZA

What is the revenue of ENTREPRISE CHRISTIAN & LAURENT ZAZA ?

The revenue of ENTREPRISE CHRISTIAN & LAURENT ZAZA in 2025 is 1.6 M€.

Is ENTREPRISE CHRISTIAN & LAURENT ZAZA profitable?

Yes, ENTREPRISE CHRISTIAN & LAURENT ZAZA generated a net profit of 141 k€ in 2025.

Where is the headquarters of ENTREPRISE CHRISTIAN & LAURENT ZAZA ?

The headquarters of ENTREPRISE CHRISTIAN & LAURENT ZAZA is located in EYBENS (38320), in the department Isere.

Where to find the tax return of ENTREPRISE CHRISTIAN & LAURENT ZAZA ?

The tax return of ENTREPRISE CHRISTIAN & LAURENT ZAZA 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 ENTREPRISE CHRISTIAN & LAURENT ZAZA operate?

ENTREPRISE CHRISTIAN & LAURENT ZAZA operates in the sector Travaux de peinture et vitrerie (NAF code 43.34Z). See the 'Sector positioning' section above to compare the company with its competitors.