JEAN CHATEL DIFFUSION : revenue, balance sheet and financial ratios

JEAN CHATEL DIFFUSION is a French company founded 59 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in SAINT-DENIS (93210), this company of category PME shows in 2022 a revenue of 2.7 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 - JEAN CHATEL DIFFUSION (SIREN 672050077)
Indicator 2022 2021 2020 2019 2018 2017 2016
Revenue 2 731 283 € 2 533 851 € 1 893 619 € 2 509 248 € 2 977 547 € 3 532 481 € 3 987 958 €
Net income -246 757 € -283 281 € -1 229 297 € -350 396 € -88 645 € 1 888 847 € -257 628 €
EBITDA -314 887 € -142 059 € -1 127 988 € -320 389 € -181 951 € -402 883 € -135 929 €
Net margin -9.0% -11.2% -64.9% -14.0% -3.0% 53.5% -6.5%

Revenue and income statement

In 2022, JEAN CHATEL DIFFUSION achieves revenue of 2.7 M€. Revenue is declining over the period 2016-2022 (CAGR: -6.1%). Vs 2021: +8%. After deducting consumption (1.4 M€), gross margin stands at 1.4 M€, i.e. a rate of 50%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -315 k€, representing -11.5% of revenue. Warning negative scissor effect: despite revenue change (+8%), EBITDA varies by -122%, reducing margin by 5.9 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -247 k€ (-9.0% of revenue), which will impact equity.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 731 283 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 364 799 €

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

-314 887 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-266 491 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-246 757 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-11.5%

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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 18%. 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 73%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

18.236%

Financial autonomy (2022) ?
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

73.239%

Cash flow / Revenue (2022) ?
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

-8.417%

Repayment capacity (2022) ?
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

-2.87

Asset age ratio (2022) ?
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

57.4%

Solvency indicators evolution
JEAN CHATEL DIFFUSION

Sector positioning

Debt ratio
18.24 2022
2020
2021
2022
Q1: 1.31
Med: 38.04
Q3: 125.5
Good

In 2022, the debt ratio of JEAN CHATEL DIFFUSION (18.24) 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
73.24% 2022
2020
2021
2022
Q1: 12.92%
Med: 35.59%
Q3: 59.39%
Excellent

In 2022, the financial autonomy of JEAN CHATEL DIFFUSION (73.2%) 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
-2.87 years 2022
2020
2021
2022
Q1: 0.0 years
Med: 0.48 years
Q3: 3.26 years
Excellent

In 2022, the repayment capacity of JEAN CHATEL DIFFUSION (-2.87) 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 426.71. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2022) ?
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

426.713

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

-1.979

Liquidity indicators evolution
JEAN CHATEL DIFFUSION

Sector positioning

Liquidity ratio
426.71 2022
2020
2021
2022
Q1: 118.94
Med: 209.07
Q3: 369.86
Excellent +6 pts over 3 years

In 2022, the liquidity ratio of JEAN CHATEL DIFFUSION (426.71) 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
-1.98x 2022
2020
2021
2022
Q1: 0.0x
Med: 0.32x
Q3: 3.45x
Average

In 2022, the interest coverage of JEAN CHATEL DIFFUSION (-2.0x) 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: 5 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 56 days. Excellent situation: suppliers finance 51 days of the operating cycle (retail model). Inventory turnover is 86 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 254 days of revenue, i.e. 1.9 M€ to permanently finance. Over 2016-2022, WCR increased by +63%, requiring additional financing.

Operating WCR (2022) ?
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

1 926 210 €

Customer credit (2022) ?
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

5 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

56 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

86 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

254 j

WCR and payment terms evolution
JEAN CHATEL DIFFUSION

Positioning of JEAN CHATEL DIFFUSION in its sector

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

Valuation estimate

Based on 75 transactions of similar company sales in 2022, the value of JEAN CHATEL DIFFUSION is estimated at 1 426 297 € (range 534 799€ - 2 520 492€). The price/revenue ratio is 0.52x (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 2022
75 tx
534k€ 1426k€ 2520k€
1 426 297 € Range: 534 799€ - 2 520 492€
NAF 5 année 2022

Valuation method used

Revenue Multiple
2 731 283 € × 0.52x = 1 426 297 €
Range: 534 800€ - 2 520 492€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 75 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 JEAN CHATEL DIFFUSION 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 JEAN CHATEL DIFFUSION

What is the revenue of JEAN CHATEL DIFFUSION ?

The revenue of JEAN CHATEL DIFFUSION in 2022 is 2.7 M€.

Is JEAN CHATEL DIFFUSION profitable?

JEAN CHATEL DIFFUSION recorded a net loss in 2022.

Where is the headquarters of JEAN CHATEL DIFFUSION ?

The headquarters of JEAN CHATEL DIFFUSION is located in SAINT-DENIS (93210), in the department Seine-Saint-Denis.

Where to find the tax return of JEAN CHATEL DIFFUSION ?

The tax return of JEAN CHATEL DIFFUSION 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 JEAN CHATEL DIFFUSION operate?

JEAN CHATEL DIFFUSION 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.