ETABLISSEMENTS CHAMORIN : revenue, balance sheet and financial ratios

ETABLISSEMENTS CHAMORIN is a French company founded 41 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction . Based in SAINT-ESTEVE (66240), this company of category PME shows in 2024 a revenue of 25.4 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - ETABLISSEMENTS CHAMORIN (SIREN 331089573)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 25 359 805 € 26 968 349 € 27 392 634 € 28 490 778 € 22 207 613 € 18 512 585 € 16 306 230 € 16 773 734 € 15 315 101 €
Net income 1 271 289 € 956 999 € 1 504 418 € 2 069 372 € 1 024 942 € 258 571 € 450 158 € 657 083 € 518 603 €
EBITDA 1 441 460 € 1 764 400 € 2 104 074 € 2 895 602 € 1 502 376 € 341 246 € 664 890 € 1 077 652 € 913 748 €
Net margin 5.0% 3.5% 5.5% 7.3% 4.6% 1.4% 2.8% 3.9% 3.4%

Revenue and income statement

In 2024, ETABLISSEMENTS CHAMORIN achieves revenue of 25.4 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +6.5%. Slight decline of -6% vs 2023. After deducting consumption (16.0 M€), gross margin stands at 9.4 M€, i.e. a rate of 37%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.4 M€, representing 5.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.3 M€, i.e. 5.0% 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

25 359 805 €

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

9 397 446 €

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

1 441 460 €

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

1 740 457 €

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

1 271 289 €

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

5.7%

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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 24%. 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. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.5% 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

24.116%

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

59.235%

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

4.479%

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

1.082

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

42.0%

Solvency indicators evolution
ETABLISSEMENTS CHAMORIN

Sector positioning

Debt ratio
24.12 2024
2022
2023
2024
Q1: 2.09
Med: 17.77
Q3: 57.11
Average -9 pts over 3 years

In 2024, the debt ratio of ETABLISSEMENTS CHAMORIN (24.12) 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
59.23% 2024
2022
2023
2024
Q1: 25.79%
Med: 46.44%
Q3: 64.15%
Good +18 pts over 3 years

In 2024, the financial autonomy of ETABLISSEMENTS CHAMORIN (59.2%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
1.08 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.37 years
Q3: 2.35 years
Average

In 2024, the repayment capacity of ETABLISSEMENTS CHAMORIN (1.08) 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 342.44. 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 6.9x. 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

342.435

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

6.86

Liquidity indicators evolution
ETABLISSEMENTS CHAMORIN

Sector positioning

Liquidity ratio
342.44 2024
2022
2023
2024
Q1: 160.67
Med: 234.91
Q3: 352.85
Good +17 pts over 3 years

In 2024, the liquidity ratio of ETABLISSEMENTS CHAMORIN (342.44) 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
6.86x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.36x
Q3: 8.55x
Good

In 2024, the interest coverage of ETABLISSEMENTS CHAMORIN (6.9x) 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: 26 days. The company must finance 7 days of gap between collections and payments. Inventory turnover is 44 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 77 days of revenue, i.e. 5.4 M€ to permanently finance. Over 2016-2024, WCR increased by +125%, 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

5 393 523 €

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

26 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

44 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

77 j

WCR and payment terms evolution
ETABLISSEMENTS CHAMORIN

Positioning of ETABLISSEMENTS CHAMORIN in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (39 transactions). This range of 1 495 676€ to 5 136 406€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
1495k€ 2312k€ 5136k€
2 312 524 € Range: 1 495 676€ - 5 136 406€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 39 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 gros (commerce interentreprises) de bois et de matériaux de construction )

Compare ETABLISSEMENTS CHAMORIN with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Frequently asked questions about ETABLISSEMENTS CHAMORIN

What is the revenue of ETABLISSEMENTS CHAMORIN ?

The revenue of ETABLISSEMENTS CHAMORIN in 2024 is 25.4 M€.

Is ETABLISSEMENTS CHAMORIN profitable?

Yes, ETABLISSEMENTS CHAMORIN generated a net profit of 1.3 M€ in 2024.

Where is the headquarters of ETABLISSEMENTS CHAMORIN ?

The headquarters of ETABLISSEMENTS CHAMORIN is located in SAINT-ESTEVE (66240), in the department Pyrenees-Orientales.

Where to find the tax return of ETABLISSEMENTS CHAMORIN ?

The tax return of ETABLISSEMENTS CHAMORIN 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 ETABLISSEMENTS CHAMORIN operate?

ETABLISSEMENTS CHAMORIN operates in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction (NAF code 46.73A). See the 'Sector positioning' section above to compare the company with its competitors.