FINANCIERE CHAUDENAY : revenue, balance sheet and financial ratios

In 2025, FINANCIERE CHAUDENAY achieves revenue of 624 k€. Activity remains stable over the period (CAGR: -2.0%). Vs 2024: +1%. After deducting consumption (186 k€), gross margin stands at 438 k€, i.e. a rate of 70%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 56 k€, representing 9.0% of revenue. Positive scissor effect: EBITDA margin improves by +4.3 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 974 k€, i.e. 156.1% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 37%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 72%. 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 8.6 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 191.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

The liquidity ratio (= Current assets / Current liabilities) stands at 2714.27. 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 1302.0x. Operating income very largely covers interest expenses: high safety margin.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 5 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 140 days. Excellent situation: suppliers finance 135 days of the operating cycle (retail model). Overall, WCR represents 5128 days of revenue, i.e. 8.9 M€ to permanently finance. Over 2016-2025, WCR increased by +336%, requiring additional financing.

Based on 170 transactions of similar company sales (all years), the value of FINANCIERE CHAUDENAY is estimated at 2 343 044 € (range 1 456 122€ - 3 632 323€). With an EBITDA of 55 998€, the sector multiple of 6.8x is applied. The price/revenue ratio is 0.71x (in line with sector norms). 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.