Employees: 11 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 1998-06-11 (27 years)Status: ActiveBusiness sector: Commerce de détail d'autres équipements du foyerLocation: CHOLET (49300), Maine-et-Loire
SARL CHEMMA : revenue, balance sheet and financial ratios
SARL CHEMMA is a French company
founded 27 years ago,
specialized in the sector Commerce de détail d'autres équipements du foyer.
Based in CHOLET (49300),
this company of category PME
shows in 2018 a revenue of 2.0 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2025, SARL CHEMMA generates positive net income of 51 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2025: 11 k€ -> 51 k€.
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
50 735 €
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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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Item
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 200%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 24%. The balance between equity and debt is satisfactory.
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
199.62%
Financial autonomy (2025)
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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
23.852%
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
2017
2018
2019
2020
2021
2022
2023
2024
2025
Debt ratio
99.524
29.341
12.846
1.472
0.291
0.172
266.095
202.97
199.62
Financial autonomy
33.472
46.019
48.63
58.02
49.842
60.014
19.532
23.189
23.852
Repayment capacity
3.874
0.764
None
None
None
None
None
None
None
Cash flow / Revenue
3.115%
5.367%
None%
None%
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
199.622025
2023
2024
2025
Q1: 4.29
Med: 26.25
Q3: 75.59
Watch
In 2025, the debt ratio of SARL CHEMMA (199.62) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.
Financial autonomy
23.85%2025
2023
2024
2025
Q1: 17.45%
Med: 39.42%
Q3: 62.41%
Average
In 2025, the financial autonomy of SARL CHEMMA (23.9%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 194.51. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2025)
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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
194.515
Liquidity indicators evolution SARL CHEMMA
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2017
2018
2019
2020
2021
2022
2023
2024
2025
Liquidity ratio
213.268
189.926
181.312
207.336
174.188
217.585
164.803
171.982
194.515
Interest coverage
4.014
1.51
None
None
None
None
None
None
None
Sector positioning
Liquidity ratio
194.512025
2023
2024
2025
Q1: 151.2
Med: 233.47
Q3: 359.88
Average+7 pts over 3 years
In 2025, the liquidity ratio of SARL CHEMMA (194.51) 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.
Working capital requirement (WCR) and payment terms
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.
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
0 €
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
0 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
0 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 and payment terms evolution SARL CHEMMA
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2019
2020
2021
2022
2023
2024
2025
Operating WCR
430 129 €
431 753 €
0 €
0 €
0 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
70
66
0
0
0
0
0
0
0
Customer payment term (days)
2
2
0
0
0
0
0
0
0
Supplier payment term (days)
39
41
0
0
0
0
0
0
0
Positioning of SARL CHEMMA in its sector
Comparison with sector Commerce de détail d'autres équipements du foyer
Valuation estimate
Indicative estimate only : the number of comparable transactions in this sector is limited (39 transactions).
This range of 55 706€ to 332 339€ is provided for information purposes only and requires in-depth analysis to be confirmed.
Estimated enterprise value2025
Indicative
55k€148k€332k€
148 481 €Range: 55 706€ - 332 339€
NAF 5 année 2025
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 39 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'autres équipements du foyer)
Compare SARL CHEMMA with other companies in the same sector:
Yes, SARL CHEMMA generated a net profit of 51 k€ in 2025.
Where is the headquarters of SARL CHEMMA ?
The headquarters of SARL CHEMMA is located in CHOLET (49300), in the department Maine-et-Loire.
Where to find the tax return of SARL CHEMMA ?
The tax return of SARL CHEMMA 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 CHEMMA operate?
SARL CHEMMA operates in the sector Commerce de détail d'autres équipements du foyer (NAF code 47.59B). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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