SAINT CHRISTOPHE BOREAL : revenue, balance sheet and financial ratios

SAINT CHRISTOPHE BOREAL is a French company founded 10 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in MAXEVILLE (54320), this company of category ETI shows in 2024 a revenue of 17.2 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - SAINT CHRISTOPHE BOREAL (SIREN 812373520)
Indicator 2024 2023 2022 2021 2020 2019 2018 2016
Revenue 17 212 056 € N/C 15 958 970 € 15 325 654 € 14 254 577 € N/C N/C 7 147 370 €
Net income 145 306 € 221 395 € 346 395 € 338 105 € 125 186 € 206 002 € 205 089 € 168 073 €
EBITDA 45 797 € N/C 442 793 € 473 284 € 183 195 € N/C N/C 237 028 €
Net margin 0.8% N/C 2.2% 2.2% 0.9% N/C N/C 2.4%

Revenue and income statement

In 2024, SAINT CHRISTOPHE BOREAL achieves revenue of 17.2 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +11.6%. After deducting consumption (14.8 M€), gross margin stands at 2.4 M€, i.e. a rate of 14%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 46 k€, representing 0.3% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 145 k€, i.e. 0.8% of revenue. This profit can be retained or distributed to shareholders.

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

17 212 056 €

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

2 403 825 €

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

45 797 €

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

206 660 €

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

145 306 €

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

0.3%

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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 19%. 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 16%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

18.64%

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

16.075%

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

-0.092%

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

0.0

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

47.3%

Solvency indicators evolution
SAINT CHRISTOPHE BOREAL

Sector positioning

Debt ratio
18.64 2024
2022
2023
2024
Q1: 4.08
Med: 38.33
Q3: 127.96
Good

In 2024, the debt ratio of SAINT CHRISTOPHE BOREAL (18.64) 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
16.07% 2024
2022
2023
2024
Q1: 10.78%
Med: 27.25%
Q3: 53.06%
Average

In 2024, the financial autonomy of SAINT CHRISTOPHE BOREAL (16.1%) 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
0.0 years 2024
2022
2024
Q1: -0.37 years
Med: 0.21 years
Q3: 3.53 years
Good -11 pts over 2 years

In 2024, the repayment capacity of SAINT CHRISTOPHE BOREAL (0.00) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 112.46. 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 28.2x. Operating income very largely covers interest expenses: high safety margin.

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

112.459

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

28.157

Liquidity indicators evolution
SAINT CHRISTOPHE BOREAL

Sector positioning

Liquidity ratio
112.46 2024
2022
2023
2024
Q1: 132.93
Med: 200.61
Q3: 386.05
Watch

In 2024, the liquidity ratio of SAINT CHRISTOPHE BOREAL (112.46) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
28.16x 2024
2022
2024
Q1: 0.0x
Med: 2.15x
Q3: 25.1x
Excellent +23 pts over 2 years

In 2024, the interest coverage of SAINT CHRISTOPHE BOREAL (28.2x) 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: 30 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 131 days. Excellent situation: suppliers finance 101 days of the operating cycle (retail model). Inventory turnover is 113 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 152 days of revenue, i.e. 7.3 M€ to permanently finance. Over 2016-2024, WCR increased by +257%, 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

7 260 045 €

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

30 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

131 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

113 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

152 j

WCR and payment terms evolution
SAINT CHRISTOPHE BOREAL

Positioning of SAINT CHRISTOPHE BOREAL in its sector

Comparison with sector Commerce de voitures et de véhicules automobiles légers

Valuation estimate

Based on 148 transactions of similar company sales in 2024, the value of SAINT CHRISTOPHE BOREAL is estimated at 941 013 € (range 432 925€ - 1 757 243€). With an EBITDA of 45 797€, the sector multiple of 1.6x is applied. The price/revenue ratio is 0.16x (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.

Estimated enterprise value 2024
148 transactions
432k€ 941k€ 1757k€
941 013 € Range: 432 925€ - 1 757 243€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
45 797 € × 1.6x
Estimation 73 881 €
27 492€ - 110 000€
Revenue Multiple 30%
17 212 056 € × 0.16x
Estimation 2 760 860 €
1 260 925€ - 4 871 553€
Net Income Multiple 20%
145 306 € × 2.6x
Estimation 379 076 €
204 506€ - 1 203 886€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 148 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 voitures et de véhicules automobiles légers)

Compare SAINT CHRISTOPHE BOREAL with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de voitures et de véhicules automobiles légers

Frequently asked questions about SAINT CHRISTOPHE BOREAL

What is the revenue of SAINT CHRISTOPHE BOREAL ?

The revenue of SAINT CHRISTOPHE BOREAL in 2024 is 17.2 M€.

Is SAINT CHRISTOPHE BOREAL profitable?

Yes, SAINT CHRISTOPHE BOREAL generated a net profit of 145 k€ in 2024.

Where is the headquarters of SAINT CHRISTOPHE BOREAL ?

The headquarters of SAINT CHRISTOPHE BOREAL is located in MAXEVILLE (54320), in the department Meurthe-et-Moselle.

Where to find the tax return of SAINT CHRISTOPHE BOREAL ?

The tax return of SAINT CHRISTOPHE BOREAL 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 SAINT CHRISTOPHE BOREAL operate?

SAINT CHRISTOPHE BOREAL operates in the sector Commerce de voitures et de véhicules automobiles légers (NAF code 45.11Z). See the 'Sector positioning' section above to compare the company with its competitors.