SARL STEPHANE CHAPUS : revenue, balance sheet and financial ratios

SARL STEPHANE CHAPUS is a French company founded 28 years ago, specialized in the sector Activités de soutien aux cultures. Based in SAINT-PAULET-DE-CAISSON (30130), this company of category PME shows in 2021 a revenue of 114 k€. 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 - SARL STEPHANE CHAPUS (SIREN 419386941)
Indicator 2021 2020 2019
Revenue 113 975 € 128 642 € 113 535 €
Net income 4 473 € 18 270 € 7 105 €
EBITDA 8 815 € 17 691 € 26 647 €
Net margin 3.9% 14.2% 6.3%

Revenue and income statement

In 2021, SARL STEPHANE CHAPUS achieves revenue of 114 k€. Revenue is growing positively over 3 years (CAGR: +0.2%). Significant drop of -11% vs 2020. After deducting consumption (27 k€), gross margin stands at 87 k€, i.e. a rate of 76%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 9 k€, representing 7.7% of revenue. Warning negative scissor effect: despite revenue change (-11%), EBITDA varies by -50%, reducing margin by 6.0 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 4 k€, i.e. 3.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

113 975 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

87 118 €

EBITDA (2021) ?
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

8 815 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-4 526 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

4 473 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

7.7%

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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 469%. 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 73%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 15.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

469.307%

Financial autonomy (2021) ?
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

72.948%

Cash flow / Revenue (2021) ?
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

15.662%

Repayment capacity (2021) ?
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 (2021) ?
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

21.5%

Solvency indicators evolution
SARL STEPHANE CHAPUS

Sector positioning

Debt ratio
469.31 2021
2019
2020
2021
Q1: 34.38
Med: 158.01
Q3: 482.2
Average +6 pts over 3 years

In 2021, the debt ratio of SARL STEPHANE CHAPUS (469.31) 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
72.95% 2021
2019
2020
2021
Q1: 11.59%
Med: 29.32%
Q3: 56.34%
Excellent

In 2021, the financial autonomy of SARL STEPHANE CHAPUS (73.0%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.0 years 2021
2019
2020
2021
Q1: 0.16 years
Med: 2.31 years
Q3: 4.73 years
Excellent

In 2021, the repayment capacity of SARL STEPHANE CHAPUS (0.00) 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 60.73. 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 0.0x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2021) ?
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

60.734

Interest coverage (2021) ?
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

0.034

Liquidity indicators evolution
SARL STEPHANE CHAPUS

Sector positioning

Liquidity ratio
60.73 2021
2019
2020
2021
Q1: 108.29
Med: 189.42
Q3: 345.32
Watch -13 pts over 3 years

In 2021, the liquidity ratio of SARL STEPHANE CHAPUS (60.73) 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
0.03x 2021
2019
2020
2021
Q1: 0.12x
Med: 2.28x
Q3: 5.36x
Average

In 2021, the interest coverage of SARL STEPHANE CHAPUS (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. 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. Average customer payment term: 50 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 5 days. The gap of 45 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 3 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-220 days): operations structurally generate cash.

Operating WCR (2021) ?
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

-69 680 €

Customer credit (2021) ?
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

50 j

Supplier credit (2021) ?
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

5 j

Inventory turnover (2021) ?
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

3 j

WCR in days of revenue (2021) ?
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

-220 j

WCR and payment terms evolution
SARL STEPHANE CHAPUS

Positioning of SARL STEPHANE CHAPUS in its sector

Comparison with sector Activités de soutien aux cultures

Valuation estimate

Based on 50 transactions of similar company sales (all years), the value of SARL STEPHANE CHAPUS is estimated at 26 188 € (range 9 264€ - 46 706€). With an EBITDA of 8 815€, the sector multiple of 2.7x is applied. The price/revenue ratio is 0.37x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2021
50 tx
9k€ 26k€ 46k€
26 188 € Range: 9 264€ - 46 706€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
8 815 € × 2.7x
Estimation 24 128 €
8 981€ - 37 768€
Revenue Multiple 30%
113 975 € × 0.37x
Estimation 41 819 €
13 507€ - 77 263€
Net Income Multiple 20%
4 473 € × 1.8x
Estimation 7 897 €
3 610€ - 23 217€
How is this estimate calculated?

This estimate is based on the analysis of 50 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 (Activités de soutien aux cultures)

Compare SARL STEPHANE CHAPUS with other companies in the same sector:

Voir toutes les statistiques du secteur Activités de soutien aux cultures

Frequently asked questions about SARL STEPHANE CHAPUS

What is the revenue of SARL STEPHANE CHAPUS ?

The revenue of SARL STEPHANE CHAPUS in 2021 is 114 k€.

Is SARL STEPHANE CHAPUS profitable?

Yes, SARL STEPHANE CHAPUS generated a net profit of 4 k€ in 2021.

Where is the headquarters of SARL STEPHANE CHAPUS ?

The headquarters of SARL STEPHANE CHAPUS is located in SAINT-PAULET-DE-CAISSON (30130), in the department Gard.

Where to find the tax return of SARL STEPHANE CHAPUS ?

The tax return of SARL STEPHANE CHAPUS 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 STEPHANE CHAPUS operate?

SARL STEPHANE CHAPUS operates in the sector Activités de soutien aux cultures (NAF code 01.61Z). See the 'Sector positioning' section above to compare the company with its competitors.