Employees: 03 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2000-07-01 (25 years)Status: ActiveBusiness sector: Travaux de charpenteLocation: ST JEAN D'ANGELY (17400), Charente-Maritime
SARL CHAMPION : revenue, balance sheet and financial ratios
SARL CHAMPION is a French company
founded 25 years ago,
specialized in the sector Travaux de charpente.
Based in ST JEAN D'ANGELY (17400),
this company of category PME
shows in 2025 a revenue of 388 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - SARL CHAMPION (SIREN 432212777)
Indicator
2025
2024
2023
2022
2021
2020
Revenue
388 110 €
418 784 €
475 951 €
664 119 €
705 481 €
637 829 €
Net income
1 080 €
12 726 €
2 544 €
7 913 €
4 790 €
131 €
EBITDA
13 167 €
-35 776 €
-55 389 €
-43 315 €
11 470 €
-1 095 €
Net margin
0.3%
3.0%
0.5%
1.2%
0.7%
0.0%
Revenue and income statement
In 2025, SARL CHAMPION achieves revenue of 388 k€. Revenue is declining over the period 2020-2025 (CAGR: -9.5%). Slight decline of -7% vs 2024. After deducting consumption (84 k€), gross margin stands at 304 k€, i.e. a rate of 78%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 13 k€, representing 3.4% of revenue. Positive scissor effect: EBITDA margin improves by +11.9 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1 k€, i.e. 0.3% 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
388 110 €
Gross margin (2025)
?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
304 135 €
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
13 167 €
EBIT (2025)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
-2 879 €
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
1 080 €
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
3.4%
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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 42%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 46%. 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 0.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 3.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
Debt ratio (2025)
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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
42.004%
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
46.485%
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
3.338%
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
0.769
Asset age ratio (2025)
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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
2020
2021
2022
2023
2024
2025
Debt ratio
217.836
219.03
277.822
164.257
34.462
42.004
Financial autonomy
17.335
18.486
18.656
26.746
52.246
46.485
Repayment capacity
-25.499
6.409
-2.183
-1.416
0.291
0.769
Cash flow / Revenue
-0.27%
1.552%
-6.524%
-11.853%
17.375%
3.338%
Sector positioning
Debt ratio
42.02025
2023
2024
2025
Q1: 9.16
Med: 25.54
Q3: 54.64
Average-11 pts over 3 years
In 2025, the debt ratio of SARL CHAMPION (42.00) 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
46.48%2025
2023
2024
2025
Q1: 31.37%
Med: 45.9%
Q3: 60.99%
Good+19 pts over 3 years
In 2025, the financial autonomy of SARL CHAMPION (46.5%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.
Repayment capacity
0.77 years2025
2023
2024
2025
Q1: 0.12 years
Med: 0.71 years
Q3: 2.24 years
Average+26 pts over 3 years
In 2025, the repayment capacity of SARL CHAMPION (0.77) 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 186.73. 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 6.8x. Operating income very largely covers interest expenses: high safety margin.
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
186.733
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
6.752
Liquidity indicators evolution SARL CHAMPION
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2020
2021
2022
2023
2024
2025
Liquidity ratio
116.739
128.562
170.288
252.488
269.562
186.733
Interest coverage
-48.311
7.027
-1.639
-2.448
-6.694
6.752
Sector positioning
Liquidity ratio
186.732025
2023
2024
2025
Q1: 172.12
Med: 234.82
Q3: 327.16
Average-27 pts over 3 years
In 2025, the liquidity ratio of SARL CHAMPION (186.73) 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
6.75x2025
2023
2024
2025
Q1: 0.0x
Med: 1.29x
Q3: 4.81x
Excellent+51 pts over 3 years
In 2025, the interest coverage of SARL CHAMPION (6.8x) 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: 29 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 44 days. Favorable situation: supplier credit is longer than customer credit by 15 days. Inventory turnover is 68 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 95 days of revenue, i.e. 102 k€ to permanently finance. Over 2020-2025, WCR increased by +22%, requiring additional financing.
Operating WCR (2025)
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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
102 337 €
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
29 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
44 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
68 j
WCR in days of revenue (2025)
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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
95 j
WCR and payment terms evolution SARL CHAMPION
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2020
2021
2022
2023
2024
2025
Operating WCR
83 772 €
80 968 €
146 126 €
113 357 €
88 430 €
102 337 €
Inventory turnover (days)
45
26
33
65
76
68
Customer payment term (days)
23
31
48
30
3
29
Supplier payment term (days)
31
34
29
31
31
44
Positioning of SARL CHAMPION in its sector
Comparison with sector Travaux de charpente
Valuation estimate
Based on 113 transactions of similar company sales
(all years),
the value of SARL CHAMPION is estimated at
33 451 €
(range 18 150€ - 54 353€).
With an EBITDA of 13 167€, the sector multiple of 2.2x 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 value2025
113 transactions
18k€33k€54k€
33 451 €Range: 18 150€ - 54 353€
NAF 5 all-time
Valuation detail by method
Ajustez les pondérations selon votre analyse
EBITDA Multiple50%
13 167 €×2.2x
Estimation29 621 €
12 226€ - 47 527€
Revenue Multiple30%
388 110 €×0.16x
Estimation60 193 €
39 137€ - 98 515€
Net Income Multiple20%
1 080 €×2.7x
Estimation2 914 €
1 479€ - 5 179€
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 113 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 (Travaux de charpente)
Compare SARL CHAMPION with other companies in the same sector:
Yes, SARL CHAMPION generated a net profit of 1 k€ in 2025.
Where is the headquarters of SARL CHAMPION ?
The headquarters of SARL CHAMPION is located in ST JEAN D'ANGELY (17400), in the department Charente-Maritime.
Where to find the tax return of SARL CHAMPION ?
The tax return of SARL CHAMPION 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 SARL CHAMPION operate?
SARL CHAMPION operates in the sector Travaux de charpente (NAF code 43.91A). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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