ETABLISSEMENTS CHERTIER : revenue, balance sheet and financial ratios

ETABLISSEMENTS CHERTIER is a French company founded 62 years ago, specialized in the sector Commerce de détail de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus). Based in SAINT-SATUR (18300), this company of category PME shows in 2023 a revenue of 1.0 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 - ETABLISSEMENTS CHERTIER (SIREN 663720548)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue N/C N/C 1 047 530 € 1 044 341 € 1 071 864 € 973 960 € 1 041 561 € 1 062 170 € 1 048 082 €
Net income 42 156 € 78 244 € -17 758 € 62 878 € 23 812 € 70 694 € 32 264 € 21 949 € 49 127 €
EBITDA N/C N/C -6 418 € 102 458 € 33 518 € 79 622 € 46 310 € 37 942 € 58 221 €
Net margin N/C N/C -1.7% 6.0% 2.2% 7.3% 3.1% 2.1% 4.7%

Revenue and income statement

In 2025, ETABLISSEMENTS CHERTIER generates positive net income of 42 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2025: 49 k€ -> 42 k€.

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

42 156 €

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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 4%. 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 79%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

3.844%

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

78.524%

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

12.8%

Solvency indicators evolution
ETABLISSEMENTS CHERTIER

Sector positioning

Debt ratio
3.84 2025
2023
2024
2025
Q1: 3.0
Med: 25.33
Q3: 83.18
Good

In 2025, the debt ratio of ETABLISSEMENTS CHERTIER (3.84) 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
78.52% 2025
2023
2024
2025
Q1: 24.96%
Med: 47.12%
Q3: 67.03%
Excellent

In 2025, the financial autonomy of ETABLISSEMENTS CHERTIER (78.5%) 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
-39.4 years 2023
2023
Q1: 0.12 years
Med: 1.53 years
Q3: 4.29 years
Excellent

In 2023, the repayment capacity of ETABLISSEMENTS CHERTIER (-39.40) 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 469.38. 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

469.384

Liquidity indicators evolution
ETABLISSEMENTS CHERTIER

Sector positioning

Liquidity ratio
469.38 2025
2023
2024
2025
Q1: 174.54
Med: 245.84
Q3: 364.57
Excellent

In 2025, the liquidity ratio of ETABLISSEMENTS CHERTIER (469.38) 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
-6.5x 2023
2023
Q1: 0.14x
Med: 2.84x
Q3: 9.35x
Watch

In 2023, the interest coverage of ETABLISSEMENTS CHERTIER (-6.5x) 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.

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

0 €

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

0 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

0 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

0 j

WCR and payment terms evolution
ETABLISSEMENTS CHERTIER

Positioning of ETABLISSEMENTS CHERTIER in its sector

Comparison with sector Commerce de détail de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus)

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (28 transactions). This range of 51 618€ to 143 262€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
51k€ 53k€ 143k€
53 890 € Range: 51 618€ - 143 262€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 28 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 de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus))

Compare ETABLISSEMENTS CHERTIER with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus)

Frequently asked questions about ETABLISSEMENTS CHERTIER

What is the revenue of ETABLISSEMENTS CHERTIER ?

The revenue of ETABLISSEMENTS CHERTIER in 2023 is 1.0 M€.

Is ETABLISSEMENTS CHERTIER profitable?

Yes, ETABLISSEMENTS CHERTIER generated a net profit of 42 k€ in 2025.

Where is the headquarters of ETABLISSEMENTS CHERTIER ?

The headquarters of ETABLISSEMENTS CHERTIER is located in SAINT-SATUR (18300), in the department Cher.

Where to find the tax return of ETABLISSEMENTS CHERTIER ?

The tax return of ETABLISSEMENTS CHERTIER 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 CHERTIER operate?

ETABLISSEMENTS CHERTIER operates in the sector Commerce de détail de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus) (NAF code 47.52B). See the 'Sector positioning' section above to compare the company with its competitors.