Employees: 02 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2017-05-01 (9 years)Status: ActiveBusiness sector: Commerce de détail de meublesLocation: ANGERS (49000), Maine-et-Loire
HOME CHRISTI : revenue, balance sheet and financial ratios
HOME CHRISTI is a French company
founded 9 years ago,
specialized in the sector Commerce de détail de meubles.
Based in ANGERS (49000),
this company of category PME
shows in 2022 a revenue of 1.3 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - HOME CHRISTI (SIREN 828873059)
Indicator
2022
2021
2020
2019
2018
Revenue
1 271 555 €
1 198 605 €
935 282 €
1 104 753 €
N/C
Net income
-2 422 €
14 640 €
17 406 €
35 240 €
3 326 €
EBITDA
10 873 €
88 159 €
64 612 €
94 268 €
N/C
Net margin
-0.2%
1.2%
1.9%
3.2%
N/C
Revenue and income statement
In 2022, HOME CHRISTI achieves revenue of 1.3 M€. Revenue is growing positively over 5 years (CAGR: +4.8%). Vs 2021: +6%. After deducting consumption (668 k€), gross margin stands at 604 k€, i.e. a rate of 47%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 11 k€, representing 0.9% of revenue. Warning negative scissor effect: despite revenue change (+6%), EBITDA varies by -88%, reducing margin by 6.5 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -2 k€ (-0.2% of revenue), which will impact equity.
Revenue (2022)
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Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
1 271 555 €
Gross margin (2022)
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Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
603 636 €
EBITDA (2022)
?
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
10 873 €
EBIT (2022)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
4 194 €
Net income (2022)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
-2 422 €
EBITDA margin (2022)
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EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
0.9%
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 132%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 10%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
Debt ratio (2022)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
132.09%
Financial autonomy (2022)
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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
10.316%
Cash flow / Revenue (2022)
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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
-2.223%
Repayment capacity (2022)
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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
-4.588
Asset age ratio (2022)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2018
2019
2020
2021
2022
Debt ratio
444.557
159.172
216.725
144.818
132.09
Financial autonomy
3.824
8.323
8.839
11.081
10.316
Repayment capacity
None
2.331
9.935
5.591
-4.588
Cash flow / Revenue
None%
4.239%
1.97%
2.094%
-2.223%
Sector positioning
Debt ratio
132.092022
2020
2021
2022
Q1: 3.01
Med: 33.75
Q3: 108.56
Average
In 2022, the debt ratio of HOME CHRISTI (132.09) 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
10.32%2022
2020
2021
2022
Q1: 11.03%
Med: 27.57%
Q3: 46.91%
Average
In 2022, the financial autonomy of HOME CHRISTI (10.3%) 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
-4.59 years2022
2020
2021
2022
Q1: 0.0 years
Med: 0.76 years
Q3: 2.91 years
Excellent-50 pts over 3 years
In 2022, the repayment capacity of HOME CHRISTI (-4.59) 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 124.13. 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 69.2x. Operating income very largely covers interest expenses: high safety margin.
Liquidity ratio (2022)
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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
124.128
Interest coverage (2022)
?
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
69.236
Liquidity indicators evolution HOME CHRISTI
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2018
2019
2020
2021
2022
Liquidity ratio
114.012
116.003
129.895
128.166
124.128
Interest coverage
None
13.038
10.342
9.696
69.236
Sector positioning
Liquidity ratio
124.132022
2020
2021
2022
Q1: 113.85
Med: 155.36
Q3: 239.66
Average
In 2022, the liquidity ratio of HOME CHRISTI (124.13) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.
Interest coverage
69.24x2022
2020
2021
2022
Q1: 0.0x
Med: 0.99x
Q3: 3.87x
Excellent
In 2022, the interest coverage of HOME CHRISTI (69.2x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
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: 97 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 147 days. Excellent situation: suppliers finance 50 days of the operating cycle (retail model). Inventory turnover is 72 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 172 days of revenue, i.e. 608 k€ to permanently finance.
Operating WCR (2022)
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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
608 147 €
Customer credit (2022)
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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
97 j
Supplier credit (2022)
?
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
147 j
Inventory turnover (2022)
?
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
72 j
WCR in days of revenue (2022)
?
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
172 j
WCR and payment terms evolution HOME CHRISTI
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2018
2019
2020
2021
2022
Operating WCR
0 €
402 694 €
430 884 €
507 142 €
608 147 €
Inventory turnover (days)
0
66
77
82
72
Customer payment term (days)
0
117
166
62
97
Supplier payment term (days)
0
134
132
114
147
Positioning of HOME CHRISTI in its sector
Comparison with sector Commerce de détail de meubles
Valuation estimate
Based on 61 transactions of similar company sales
in 2022,
the value of HOME CHRISTI is estimated at
144 807 €
(range 68 137€ - 215 293€).
With an EBITDA of 10 873€, the sector multiple of 2.4x is applied.
The price/revenue ratio is 0.27x
(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 value2022
61 tx
68k€144k€215k€
144 807 €Range: 68 137€ - 215 293€
NAF 5 année 2022
Valuation detail by method
Ajustez les pondérations selon votre analyse
EBITDA Multiple50%
10 873 €×2.4x
Estimation25 968 €
8 937€ - 54 416€
Revenue Multiple30%
1 271 555 €×0.27x
Estimation342 875 €
166 805€ - 483 423€
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 61 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 meubles)
Compare HOME CHRISTI with other companies in the same sector:
The headquarters of HOME CHRISTI is located in ANGERS (49000), in the department Maine-et-Loire.
Where to find the tax return of HOME CHRISTI ?
The tax return of HOME CHRISTI 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 HOME CHRISTI operate?
HOME CHRISTI operates in the sector Commerce de détail de meubles (NAF code 47.59A). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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