ETABLISSEMENTS CHARLES CHEVIGNON : revenue, balance sheet and financial ratios

ETABLISSEMENTS CHARLES CHEVIGNON is a French company founded 47 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in PARIS 12 (75012), this company of category ETI shows in 2023 a revenue of 6.6 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 - ETABLISSEMENTS CHARLES CHEVIGNON (SIREN 316643170)
Indicator 2023 2022 2021 2020 2018 2017
Revenue 6 574 679 € 6 500 185 € 4 758 027 € 10 674 749 € 19 865 956 € 22 282 423 €
Net income -1 761 331 € 823 192 € -7 358 255 € -7 165 781 € -5 510 324 € -8 249 376 €
EBITDA -3 464 208 € -4 424 558 € -4 620 410 € -7 065 106 € -6 165 022 € -8 214 757 €
Net margin -26.8% 12.7% -154.6% -67.1% -27.7% -37.0%

Revenue and income statement

In 2023, ETABLISSEMENTS CHARLES CHEVIGNON achieves revenue of 6.6 M€. Revenue is declining over the period 2017-2023 (CAGR: -18.4%). Vs 2022: +1%. After deducting consumption (3.0 M€), gross margin stands at 3.6 M€, i.e. a rate of 55%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -3.5 M€, representing -52.7% of revenue. Positive scissor effect: EBITDA margin improves by +15.4 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -1.8 M€ (-26.8% of revenue), which will impact equity.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

6 574 679 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

3 585 598 €

EBITDA (2023) ?
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

-3 464 208 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-2 214 428 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-1 761 331 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-52.5%

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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 7%. 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 25%. The balance between equity and debt is satisfactory.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

7.166%

Financial autonomy (2023) ?
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

24.594%

Cash flow / Revenue (2023) ?
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

-42.335%

Repayment capacity (2023) ?
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

-0.061

Asset age ratio (2023) ?
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

9.8%

Solvency indicators evolution
ETABLISSEMENTS CHARLES CHEVIGNON

Sector positioning

Debt ratio
7.17 2023
2021
2022
2023
Q1: 0.91
Med: 28.68
Q3: 98.31
Good -7 pts over 3 years

In 2023, the debt ratio of ETABLISSEMENTS CHARLES CH... (7.17) 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
24.59% 2023
2021
2022
2023
Q1: 9.6%
Med: 33.69%
Q3: 59.33%
Average

In 2023, the financial autonomy of ETABLISSEMENTS CHARLES CH... (24.6%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
-0.06 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.22 years
Q3: 2.76 years
Excellent

In 2023, the repayment capacity of ETABLISSEMENTS CHARLES CH... (-0.06) 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 56.25. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

56.251

Interest coverage (2023) ?
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

-2.619

Liquidity indicators evolution
ETABLISSEMENTS CHARLES CHEVIGNON

Sector positioning

Liquidity ratio
56.25 2023
2021
2022
2023
Q1: 120.54
Med: 210.8
Q3: 390.94
Watch

In 2023, the liquidity ratio of ETABLISSEMENTS CHARLES CH... (56.25) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
-2.62x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.01x
Q3: 3.76x
Watch

In 2023, the interest coverage of ETABLISSEMENTS CHARLES CH... (-2.6x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 94 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 167 days. Excellent situation: suppliers finance 73 days of the operating cycle (retail model). Inventory turnover is 133 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 81 days of revenue, i.e. 1.5 M€ to permanently finance. Notable WCR improvement over the period (-85%), freeing up cash.

Operating WCR (2023) ?
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

1 481 341 €

Customer credit (2023) ?
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

94 j

Supplier credit (2023) ?
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

167 j

Inventory turnover (2023) ?
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

133 j

WCR in days of revenue (2023) ?
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

81 j

WCR and payment terms evolution
ETABLISSEMENTS CHARLES CHEVIGNON

Positioning of ETABLISSEMENTS CHARLES CHEVIGNON in its sector

Comparison with sector Commerce de détail d'habillement en magasin spécialisé

Valuation estimate

Based on 70 transactions of similar company sales in 2023, the value of ETABLISSEMENTS CHARLES CHEVIGNON is estimated at 2 365 390 € (range 1 308 892€ - 3 457 340€). 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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2023
70 tx
1308k€ 2365k€ 3457k€
2 365 390 € Range: 1 308 892€ - 3 457 340€
NAF 5 année 2023

Valuation method used

Revenue Multiple
6 574 679 € × 0.36x = 2 365 391 €
Range: 1 308 892€ - 3 457 341€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 70 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'habillement en magasin spécialisé)

Compare ETABLISSEMENTS CHARLES CHEVIGNON with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'habillement en magasin spécialisé

Frequently asked questions about ETABLISSEMENTS CHARLES CHEVIGNON

What is the revenue of ETABLISSEMENTS CHARLES CHEVIGNON ?

The revenue of ETABLISSEMENTS CHARLES CHEVIGNON in 2023 is 6.6 M€.

Is ETABLISSEMENTS CHARLES CHEVIGNON profitable?

ETABLISSEMENTS CHARLES CHEVIGNON recorded a net loss in 2023.

Where is the headquarters of ETABLISSEMENTS CHARLES CHEVIGNON ?

The headquarters of ETABLISSEMENTS CHARLES CHEVIGNON is located in PARIS 12 (75012), in the department Paris.

Where to find the tax return of ETABLISSEMENTS CHARLES CHEVIGNON ?

The tax return of ETABLISSEMENTS CHARLES CHEVIGNON 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 CHARLES CHEVIGNON operate?

ETABLISSEMENTS CHARLES CHEVIGNON operates in the sector Commerce de détail d'habillement en magasin spécialisé (NAF code 47.71Z). See the 'Sector positioning' section above to compare the company with its competitors.