SARL CHRISTIAN FABRICATIONS : revenue, balance sheet and financial ratios

SARL CHRISTIAN FABRICATIONS is a French company founded 25 years ago, specialized in the sector Autres activités manufacturières n.c.a. . Based in ROMANS-SUR-ISERE (26100), this company of category PME shows in 2025 a revenue of 534 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 CHRISTIAN FABRICATIONS (SIREN 437538085)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 533 515 € 593 749 € 570 461 € 602 584 € 696 455 € 520 765 € 584 462 € 591 693 € 648 462 € 677 757 €
Net income 19 175 € 10 232 € 20 196 € 26 010 € 39 820 € -5 631 € 10 285 € 9 096 € 13 456 € 13 358 €
EBITDA 25 558 € 22 155 € 34 788 € 34 106 € 38 209 € 2 145 € 22 490 € 71 094 € 23 017 € 24 464 €
Net margin 3.6% 1.7% 3.5% 4.3% 5.7% -1.1% 1.8% 1.5% 2.1% 2.0%

Revenue and income statement

In 2025, SARL CHRISTIAN FABRICATIONS achieves revenue of 534 k€. Activity remains stable over the period (CAGR: -2.6%). Significant drop of -10% vs 2024. After deducting consumption (180 k€), gross margin stands at 353 k€, i.e. a rate of 66%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 26 k€, representing 4.8% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 19 k€, i.e. 3.6% 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

533 515 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

353 343 €

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

25 558 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

26 105 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

19 175 €

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

4.8%

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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 44%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 55%. 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 6.6 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 3.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

43.767%

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

55.467%

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

3.558%

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

6.623

Asset age ratio (2025) ?
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

0.8%

Solvency indicators evolution
SARL CHRISTIAN FABRICATIONS

Sector positioning

Debt ratio
43.77 2025
2023
2024
2025
Q1: 0.0
Med: 11.24
Q3: 26.59
Watch

In 2025, the debt ratio of SARL CHRISTIAN FABRICATIONS (43.77) 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
55.47% 2025
2023
2024
2025
Q1: 15.84%
Med: 55.47%
Q3: 72.2%
Good -13 pts over 3 years

In 2025, the financial autonomy of SARL CHRISTIAN FABRICATIONS (55.5%) 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
6.62 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.61 years
Q3: 1.92 years
Watch +6 pts over 3 years

In 2025, the repayment capacity of SARL CHRISTIAN FABRICATIONS (6.62) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 445.76. 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 14.0x. 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

445.761

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

14.043

Liquidity indicators evolution
SARL CHRISTIAN FABRICATIONS

Sector positioning

Liquidity ratio
445.76 2025
2023
2024
2025
Q1: 159.25
Med: 300.86
Q3: 459.06
Good

In 2025, the liquidity ratio of SARL CHRISTIAN FABRICATIONS (445.76) 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
14.04x 2025
2023
2024
2025
Q1: -2.79x
Med: 0.67x
Q3: 4.64x
Excellent

In 2025, the interest coverage of SARL CHRISTIAN FABRICATIONS (14.0x) 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: 25 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 49 days. Favorable situation: supplier credit is longer than customer credit by 24 days. Inventory turnover is 247 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 242 days of revenue, i.e. 359 k€ to permanently finance.

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

358 709 €

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

49 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

247 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

242 j

WCR and payment terms evolution
SARL CHRISTIAN FABRICATIONS

Positioning of SARL CHRISTIAN FABRICATIONS in its sector

Comparison with sector Autres activités manufacturières n.c.a.

Valuation estimate

Based on 101 transactions of similar company sales (all years), the value of SARL CHRISTIAN FABRICATIONS is estimated at 80 824 € (range 30 036€ - 150 037€). With an EBITDA of 25 558€, the sector multiple of 2.5x is applied. The price/revenue ratio is 0.24x (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 2025
101 transactions
30k€ 80k€ 150k€
80 824 € Range: 30 036€ - 150 037€
Section all-time Aggregated at NAF section level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
25 558 € × 2.5x
Estimation 64 901 €
17 994€ - 120 023€
Revenue Multiple 30%
533 515 € × 0.24x
Estimation 125 630 €
60 218€ - 227 312€
Net Income Multiple 20%
19 175 € × 2.8x
Estimation 53 425 €
14 869€ - 109 162€
How is this estimate calculated?

This estimate is based on the analysis of 101 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 (Autres activités manufacturières n.c.a. )

Compare SARL CHRISTIAN FABRICATIONS with other companies in the same sector:

Voir toutes les statistiques du secteur Autres activités manufacturières n.c.a.

Frequently asked questions about SARL CHRISTIAN FABRICATIONS

What is the revenue of SARL CHRISTIAN FABRICATIONS ?

The revenue of SARL CHRISTIAN FABRICATIONS in 2025 is 534 k€.

Is SARL CHRISTIAN FABRICATIONS profitable?

Yes, SARL CHRISTIAN FABRICATIONS generated a net profit of 19 k€ in 2025.

Where is the headquarters of SARL CHRISTIAN FABRICATIONS ?

The headquarters of SARL CHRISTIAN FABRICATIONS is located in ROMANS-SUR-ISERE (26100), in the department Drome.

Where to find the tax return of SARL CHRISTIAN FABRICATIONS ?

The tax return of SARL CHRISTIAN FABRICATIONS 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 CHRISTIAN FABRICATIONS operate?

SARL CHRISTIAN FABRICATIONS operates in the sector Autres activités manufacturières n.c.a. (NAF code 32.99Z). See the 'Sector positioning' section above to compare the company with its competitors.