SAS CHAMPILOIRE : revenue, balance sheet and financial ratios

SAS CHAMPILOIRE is a French company founded 20 years ago, specialized in the sector Culture de légumes, de melons, de racines et de tubercules. Based in LONGUE-JUMELLES (49160), this company of category PME shows in 2025 a revenue of 1.6 M€. 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 - SAS CHAMPILOIRE (SIREN 484968185)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 620 497 € 1 535 184 € 1 636 633 € 1 783 284 € 2 065 559 € 2 239 346 € 2 317 874 € 2 227 999 € 2 466 361 € 2 626 430 €
Net income 4 068 135 € -1 320 413 € 2 413 901 € -3 251 443 € -8 550 650 € -2 353 966 € -1 687 823 € -1 520 279 € 518 007 € 352 033 €
EBITDA -77 293 € -590 € -2 339 € 2 527 € 3 285 € 6 228 € -11 071 € 5 176 € -155 756 € -5 438 €
Net margin 251.0% -86.0% 147.5% -182.3% -414.0% -105.1% -72.8% -68.2% 21.0% 13.4%

Revenue and income statement

In 2025, SAS CHAMPILOIRE achieves revenue of 1.6 M€. Revenue is declining over the period 2016-2025 (CAGR: -5.2%). Vs 2024: +6%. After deducting consumption (13 €), gross margin stands at 1.6 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -77 k€, representing -4.8% of revenue. Warning negative scissor effect: despite revenue change (+6%), EBITDA varies by -13001%, reducing margin by 4.7 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 4.1 M€, i.e. 251.0% 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

1 620 497 €

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

1 620 484 €

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

-77 293 €

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

-12 569 €

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

4 068 135 €

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 179%. 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 35%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 463.9 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 4.4% 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

178.657%

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

35.099%

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

4.449%

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

463.924

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

27.6%

Solvency indicators evolution
SAS CHAMPILOIRE

Sector positioning

Debt ratio
178.66 2025
2023
2024
2025
Q1: 8.45
Med: 46.56
Q3: 129.44
Watch

In 2025, the debt ratio of SAS CHAMPILOIRE (178.66) 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
35.1% 2025
2023
2024
2025
Q1: 15.81%
Med: 38.08%
Q3: 61.41%
Average

In 2025, the financial autonomy of SAS CHAMPILOIRE (35.1%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
463.92 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 2.01 years
Q3: 5.06 years
Watch +22 pts over 3 years

In 2025, the repayment capacity of SAS CHAMPILOIRE (463.92) 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 15908.56. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

15908.561

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

-3398.811

Liquidity indicators evolution
SAS CHAMPILOIRE

Sector positioning

Liquidity ratio
15908.56 2025
2023
2024
2025
Q1: 130.77
Med: 224.42
Q3: 538.04
Excellent +19 pts over 3 years

In 2025, the liquidity ratio of SAS CHAMPILOIRE (15908.56) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
-3398.81x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.42x
Q3: 8.33x
Watch

In 2025, the interest coverage of SAS CHAMPILOIRE (-3398.8x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 17 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 26 days. Favorable situation: supplier credit is longer than customer credit by 9 days. Overall, WCR represents 5695 days of revenue, i.e. 25.6 M€ to permanently finance. Over 2016-2025, WCR increased by +110%, requiring additional financing.

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

25 635 906 €

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

17 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

26 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 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

5695 j

WCR and payment terms evolution
SAS CHAMPILOIRE

Positioning of SAS CHAMPILOIRE in its sector

Comparison with sector Culture de légumes, de melons, de racines et de tubercules

Valuation estimate

Based on 138 transactions of similar company sales (all years), the value of SAS CHAMPILOIRE is estimated at 4 379 633 € (range 1 879 730€ - 13 842 804€). The price/revenue ratio is 0.41x (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
138 transactions
1879k€ 4379k€ 13842k€
4 379 633 € Range: 1 879 730€ - 13 842 804€
Section all-time Aggregated at NAF section level

Valuation detail by method

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Revenue Multiple 30%
1 620 497 € × 0.41x
Estimation 671 233 €
230 199€ - 1 127 090€
Net Income Multiple 20%
4 068 135 € × 2.4x
Estimation 9 942 236 €
4 354 027€ - 32 916 377€
How is this estimate calculated?

This estimate is based on the analysis of 138 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 (Culture de légumes, de melons, de racines et de tubercules)

Compare SAS CHAMPILOIRE with other companies in the same sector:

Voir toutes les statistiques du secteur Culture de légumes, de melons, de racines et de tubercules

Frequently asked questions about SAS CHAMPILOIRE

What is the revenue of SAS CHAMPILOIRE ?

The revenue of SAS CHAMPILOIRE in 2025 is 1.6 M€.

Is SAS CHAMPILOIRE profitable?

Yes, SAS CHAMPILOIRE generated a net profit of 4.1 M€ in 2025.

Where is the headquarters of SAS CHAMPILOIRE ?

The headquarters of SAS CHAMPILOIRE is located in LONGUE-JUMELLES (49160), in the department Maine-et-Loire.

Where to find the tax return of SAS CHAMPILOIRE ?

The tax return of SAS CHAMPILOIRE 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 SAS CHAMPILOIRE operate?

SAS CHAMPILOIRE operates in the sector Culture de légumes, de melons, de racines et de tubercules (NAF code 01.13Z). See the 'Sector positioning' section above to compare the company with its competitors.