Employees: NN (None)Legal category: SCA (commandite par actions)Size: PMECreation date: 2008-10-01 (17 years)Status: ActiveBusiness sector: Production d'électricitéLocation: ARGENTINE (73220), Savoie
LA CHRISTINE : revenue, balance sheet and financial ratios
LA CHRISTINE is a French company
founded 17 years ago,
specialized in the sector Production d'électricité.
Based in ARGENTINE (73220),
this company of category PME
shows in 2025 a revenue of 759 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - LA CHRISTINE (SIREN 508540457)
Indicator
2025
2024
2023
2022
2021
2020
2019
2018
2017
2016
Revenue
758 745 €
791 533 €
655 227 €
606 210 €
635 054 €
689 398 €
494 890 €
516 462 €
557 352 €
503 171 €
Net income
323 324 €
283 481 €
161 592 €
118 618 €
189 518 €
148 871 €
82 834 €
70 857 €
66 413 €
25 248 €
EBITDA
447 848 €
530 967 €
372 380 €
372 182 €
428 698 €
386 819 €
288 784 €
281 127 €
262 351 €
193 525 €
Net margin
42.6%
35.8%
24.7%
19.6%
29.8%
21.6%
16.7%
13.7%
11.9%
5.0%
Revenue and income statement
In 2025, LA CHRISTINE achieves revenue of 759 k€. Revenue is growing positively over 10 years (CAGR: +4.7%). Slight decline of -4% vs 2024. After deducting consumption (0 €), gross margin stands at 759 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 448 k€, representing 59.0% of revenue. Warning negative scissor effect: despite revenue change (-4%), EBITDA varies by -16%, reducing margin by 8.1 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 323 k€, i.e. 42.6% of revenue. This profit can be retained or distributed to shareholders.
Revenue (2025)
?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
758 745 €
Gross margin (2025)
?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
758 745 €
EBITDA (2025)
?
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
447 848 €
EBIT (2025)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
315 285 €
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
323 324 €
EBITDA margin (2025)
?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
59.0%
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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 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 91%. 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 0.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 46.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
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
3.572%
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
90.65%
Cash flow / Revenue (2025)
?
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
46.129%
Repayment capacity (2025)
?
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
0.169
Asset age ratio (2025)
?
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
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Debt ratio
85.1
85.06
83.322
50.445
45.276
39.39
39.402
13.23
8.356
3.572
Financial autonomy
52.154
52.843
53.782
64.756
66.333
70.069
68.86
85.54
83.993
90.65
Repayment capacity
7.643
6.945
6.154
3.571
2.579
2.083
2.37
0.672
0.312
0.169
Cash flow / Revenue
39.02%
37.466%
43.937%
47.434%
43.63%
53.764%
44.627%
47.837%
55.056%
46.129%
Sector positioning
Debt ratio
3.572025
2023
2024
2025
Q1: -126.53
Med: 0.0
Q3: 124.14
Average
In 2025, the debt ratio of LA CHRISTINE (3.57) 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
90.65%2025
2023
2024
2025
Q1: -20.57%
Med: 0.83%
Q3: 46.71%
Excellent
In 2025, the financial autonomy of LA CHRISTINE (90.7%) 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
0.17 years2025
2023
2024
2025
Q1: -4.0 years
Med: 0.0 years
Q3: 5.02 years
Average
In 2025, the repayment capacity of LA CHRISTINE (0.17) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 873.15. 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 0.7x. Danger: operating income does not cover interest charges, unsustainable situation.
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
873.15
Interest coverage (2025)
?
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
0.683
Liquidity indicators evolution LA CHRISTINE
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Liquidity ratio
436.114
894.144
1597.714
604.63
712.567
1515.265
997.099
1183.43
556.097
873.15
Interest coverage
16.307
11.205
9.319
7.518
4.503
3.599
3.586
2.911
1.011
0.683
Sector positioning
Liquidity ratio
873.152025
2023
2024
2025
Q1: 85.35
Med: 307.41
Q3: 965.74
Good
In 2025, the liquidity ratio of LA CHRISTINE (873.15) 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
0.68x2025
2023
2024
2025
Q1: 0.0x
Med: 0.0x
Q3: 11.58x
Good
In 2025, the interest coverage of LA CHRISTINE (0.7x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.
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: 25 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 80 days. Excellent situation: suppliers finance 55 days of the operating cycle (retail model). Overall, WCR represents 32 days of revenue, i.e. 67 k€ to permanently finance. Notable WCR improvement over the period (-72%), freeing up cash.
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
66 997 €
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
25 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
80 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 in days of revenue (2025)
?
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
32 j
WCR and payment terms evolution LA CHRISTINE
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Operating WCR
239 997 €
72 060 €
75 197 €
60 970 €
31 926 €
38 624 €
49 036 €
53 847 €
119 854 €
66 997 €
Inventory turnover (days)
0
0
0
0
0
0
0
0
0
0
Customer payment term (days)
30
30
38
35
20
19
20
28
53
25
Supplier payment term (days)
112
47
26
61
41
53
65
31
146
80
Positioning of LA CHRISTINE in its sector
Comparison with sector Production d'électricité
Valuation estimate
Based on 85 transactions of similar company sales
(all years),
the value of LA CHRISTINE is estimated at
885 512 €
(range 137 742€ - 3 519 091€).
With an EBITDA of 447 848€, the sector multiple of 2.4x is applied.
The price/revenue ratio is 0.69x
(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 value2025
85 tx
137k€885k€3519k€
885 512 €Range: 137 742€ - 3 519 091€
NAF 5 all-time
Valuation detail by method
Ajustez les pondérations selon votre analyse
EBITDA Multiple50%
447 848 €×2.4x
Estimation1 083 645 €
118 912€ - 4 066 031€
Revenue Multiple30%
758 745 €×0.69x
Estimation524 930 €
103 344€ - 2 663 831€
Net Income Multiple20%
323 324 €×2.9x
Estimation931 056 €
236 417€ - 3 434 634€
How is this estimate calculated?
This estimate is based on the analysis of 85 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 (Production d'électricité)
Compare LA CHRISTINE with other companies in the same sector:
Yes, LA CHRISTINE generated a net profit of 323 k€ in 2025.
Where is the headquarters of LA CHRISTINE ?
The headquarters of LA CHRISTINE is located in ARGENTINE (73220), in the department Savoie.
Where to find the tax return of LA CHRISTINE ?
The tax return of LA CHRISTINE 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 LA CHRISTINE operate?
LA CHRISTINE operates in the sector Production d'électricité (NAF code 35.11Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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