FINANCIERE DE LA METALLURGIE CHAMPAGNE ARDENNE : revenue, balance sheet and financial ratios

FINANCIERE DE LA METALLURGIE CHAMPAGNE ARDENNE is a French company founded 35 years ago, specialized in the sector Activités des sociétés holding. Based in CHARLEVILLE-MEZIERES (08000), this company of category ETI shows in 2024 a revenue of 620 k€. 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 - FINANCIERE DE LA METALLURGIE CHAMPAGNE ARDENNE (SIREN 378170443)
Indicator 2024 2023 2022 2021 2018 2017 2016
Revenue 620 160 € 736 975 € 559 795 € 534 876 € 527 074 € 489 281 € 481 217 €
Net income -95 068 € 27 332 € 814 € 21 188 € -32 602 € 10 075 € 19 592 €
EBITDA -318 044 € -147 550 € -251 296 € -176 313 € -170 566 € -192 750 € -255 497 €
Net margin -15.3% 3.7% 0.1% 4.0% -6.2% 2.1% 4.1%

Revenue and income statement

In 2024, FINANCIERE DE LA METALLURGIE CHAMPAGNE ARDENNE achieves revenue of 620 k€. Revenue is growing positively over 7 years (CAGR: +3.2%). Significant drop of -16% vs 2023. After deducting consumption (0 €), gross margin stands at 620 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -318 k€, representing -51.3% of revenue. Warning negative scissor effect: despite revenue change (-16%), EBITDA varies by -116%, reducing margin by 31.3 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -95 k€ (-15.3% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

620 160 €

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

620 160 €

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

-318 044 €

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

-337 140 €

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

-95 068 €

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

-51.3%

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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 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 98%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

0.173%

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

97.783%

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

-17.667%

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

-0.124

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

41.4%

Solvency indicators evolution
FINANCIERE DE LA METALLURGIE CHAMPAGNE ARDENNE

Sector positioning

Debt ratio
0.17 2024
2022
2023
2024
Q1: 0.01
Med: 8.77
Q3: 62.6
Good -18 pts over 3 years

In 2024, the debt ratio of FINANCIERE DE LA METALLUR... (0.17) 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
97.78% 2024
2022
2023
2024
Q1: 15.71%
Med: 62.26%
Q3: 91.3%
Excellent

In 2024, the financial autonomy of FINANCIERE DE LA METALLUR... (97.8%) 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
-0.12 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.09 years
Q3: 3.07 years
Excellent

In 2024, the repayment capacity of FINANCIERE DE LA METALLUR... (-0.12) 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 1816.27. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

1816.267

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

-11.341

Liquidity indicators evolution
FINANCIERE DE LA METALLURGIE CHAMPAGNE ARDENNE

Sector positioning

Liquidity ratio
1816.27 2024
2022
2023
2024
Q1: 138.65
Med: 681.09
Q3: 3914.52
Good

In 2024, the liquidity ratio of FINANCIERE DE LA METALLUR... (1816.27) 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
-11.34x 2024
2022
2023
2024
Q1: -74.77x
Med: 0.0x
Q3: 0.0x
Average

In 2024, the interest coverage of FINANCIERE DE LA METALLUR... (-11.3x) 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: 27 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 45 days. Favorable situation: supplier credit is longer than customer credit by 18 days. Overall, WCR represents 211 days of revenue, i.e. 363 k€ to permanently finance. Over 2016-2024, WCR increased by +685%, 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

362 806 €

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

27 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

45 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

0 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

211 j

WCR and payment terms evolution
FINANCIERE DE LA METALLURGIE CHAMPAGNE ARDENNE

Positioning of FINANCIERE DE LA METALLURGIE CHAMPAGNE ARDENNE in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Based on 54 transactions of similar company sales in 2024, the value of FINANCIERE DE LA METALLURGIE CHAMPAGNE ARDENNE is estimated at 365 132 € (range 227 158€ - 434 073€). The price/revenue ratio is 0.59x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
54 tx
227k€ 365k€ 434k€
365 132 € Range: 227 158€ - 434 073€
NAF 5 année 2024

Valuation method used

Revenue Multiple
620 160 € × 0.59x = 365 133 €
Range: 227 159€ - 434 074€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 54 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 (Activités des sociétés holding)

Compare FINANCIERE DE LA METALLURGIE CHAMPAGNE ARDENNE with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about FINANCIERE DE LA METALLURGIE CHAMPAGNE ARDENNE

What is the revenue of FINANCIERE DE LA METALLURGIE CHAMPAGNE ARDENNE ?

The revenue of FINANCIERE DE LA METALLURGIE CHAMPAGNE ARDENNE in 2024 is 620 k€.

Is FINANCIERE DE LA METALLURGIE CHAMPAGNE ARDENNE profitable?

FINANCIERE DE LA METALLURGIE CHAMPAGNE ARDENNE recorded a net loss in 2024.

Where is the headquarters of FINANCIERE DE LA METALLURGIE CHAMPAGNE ARDENNE ?

The headquarters of FINANCIERE DE LA METALLURGIE CHAMPAGNE ARDENNE is located in CHARLEVILLE-MEZIERES (08000), in the department Ardennes.

Where to find the tax return of FINANCIERE DE LA METALLURGIE CHAMPAGNE ARDENNE ?

The tax return of FINANCIERE DE LA METALLURGIE CHAMPAGNE ARDENNE 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 FINANCIERE DE LA METALLURGIE CHAMPAGNE ARDENNE operate?

FINANCIERE DE LA METALLURGIE CHAMPAGNE ARDENNE operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.