SARL CHIRON PONSON : revenue, balance sheet and financial ratios

SARL CHIRON PONSON is a French company founded 39 years ago, specialized in the sector Réparation de machines et équipements mécaniques. Based in SAINT-DONAT-SUR-L'HERBASSE (26260), this company of category PME shows in 2024 a revenue of 689 k€. 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 - SARL CHIRON PONSON (SIREN 338368475)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 688 538 € 678 663 € 1 021 108 € N/C N/C N/C N/C N/C N/C
Net income 1 190 € 1 898 € 945 € 2 398 € 2 890 € 6 361 € 14 315 € 35 748 € 17 706 €
EBITDA 28 962 € 17 212 € 3 654 € N/C N/C N/C N/C N/C N/C
Net margin 0.2% 0.3% 0.1% N/C N/C N/C N/C N/C N/C

Revenue and income statement

In 2024, SARL CHIRON PONSON achieves revenue of 689 k€. Revenue is declining over the period 2022-2024 (CAGR: -17.9%). Vs 2023: +1%. After deducting consumption (378 k€), gross margin stands at 311 k€, i.e. a rate of 45%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 29 k€, representing 4.2% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1 k€, i.e. 0.2% 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

688 538 €

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

310 902 €

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

28 962 €

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

35 679 €

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

1 190 €

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

4.2%

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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 44%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 52%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

43.855%

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

52.28%

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

-1.154%

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

-17.154

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

31.1%

Solvency indicators evolution
SARL CHIRON PONSON

Sector positioning

Debt ratio
43.85 2024
2022
2023
2024
Q1: 2.87
Med: 17.34
Q3: 52.01
Average +9 pts over 3 years

In 2024, the debt ratio of SARL CHIRON PONSON (43.85) 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
52.28% 2024
2022
2023
2024
Q1: 23.1%
Med: 44.97%
Q3: 62.71%
Good

In 2024, the financial autonomy of SARL CHIRON PONSON (52.3%) 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
-17.15 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.31 years
Q3: 1.48 years
Excellent -53 pts over 3 years

In 2024, the repayment capacity of SARL CHIRON PONSON (-17.15) 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 323.44. 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 22.8x. 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

323.444

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

22.771

Liquidity indicators evolution
SARL CHIRON PONSON

Sector positioning

Liquidity ratio
323.44 2024
2022
2023
2024
Q1: 167.32
Med: 242.93
Q3: 357.25
Good +12 pts over 3 years

In 2024, the liquidity ratio of SARL CHIRON PONSON (323.44) 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
22.77x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.55x
Q3: 3.79x
Excellent

In 2024, the interest coverage of SARL CHIRON PONSON (22.8x) 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: 75 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 42 days. The gap of 33 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 141 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 203 days of revenue, i.e. 389 k€ to permanently finance.

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

388 714 €

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

75 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

42 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

141 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

203 j

WCR and payment terms evolution
SARL CHIRON PONSON

Positioning of SARL CHIRON PONSON in its sector

Comparison with sector Réparation de machines et équipements mécaniques

Valuation estimate

Based on 104 transactions of similar company sales (all years), the value of SARL CHIRON PONSON is estimated at 70 742 € (range 40 099€ - 190 885€). With an EBITDA of 28 962€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.27x (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
104 transactions
40k€ 70k€ 190k€
70 742 € Range: 40 099€ - 190 885€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
28 962 € × 1.0x
Estimation 29 781 €
20 557€ - 97 428€
Revenue Multiple 30%
688 538 € × 0.27x
Estimation 185 151 €
98 730€ - 470 238€
Net Income Multiple 20%
1 190 € × 1.3x
Estimation 1 536 €
1 012€ - 5 500€
How is this estimate calculated?

This estimate is based on the analysis of 104 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 (Réparation de machines et équipements mécaniques)

Compare SARL CHIRON PONSON with other companies in the same sector:

Voir toutes les statistiques du secteur Réparation de machines et équipements mécaniques

Frequently asked questions about SARL CHIRON PONSON

What is the revenue of SARL CHIRON PONSON ?

The revenue of SARL CHIRON PONSON in 2024 is 689 k€.

Is SARL CHIRON PONSON profitable?

Yes, SARL CHIRON PONSON generated a net profit of 1 k€ in 2024.

Where is the headquarters of SARL CHIRON PONSON ?

The headquarters of SARL CHIRON PONSON is located in SAINT-DONAT-SUR-L'HERBASSE (26260), in the department Drome.

Where to find the tax return of SARL CHIRON PONSON ?

The tax return of SARL CHIRON PONSON 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 CHIRON PONSON operate?

SARL CHIRON PONSON operates in the sector Réparation de machines et équipements mécaniques (NAF code 33.12Z). See the 'Sector positioning' section above to compare the company with its competitors.