SC CHALEUR LAVAL : revenue, balance sheet and financial ratios

SC CHALEUR LAVAL is a French company founded 11 years ago, specialized in the sector Commerce de détail d'autres équipements du foyer. Based in SAINT-BERTHEVIN (53940), this company of category PME shows in 2024 a revenue of 3.6 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-11

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - SC CHALEUR LAVAL (SIREN 809898471)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 3 638 876 € 3 108 840 € 2 861 731 € 2 256 283 € N/C N/C N/C N/C N/C
Net income 384 903 € 270 366 € 247 914 € 216 663 € 182 692 € 176 355 € 123 683 € 85 699 € -4 048 €
EBITDA 545 126 € 400 613 € 359 529 € 322 434 € N/C N/C N/C N/C N/C
Net margin 10.6% 8.7% 8.7% 9.6% N/C N/C N/C N/C N/C

Revenue and income statement

In 2024, SC CHALEUR LAVAL achieves revenue of 3.6 M€. Over the period 2021-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +17.3%. Vs 2023, growth of +17% (3.1 M€ -> 3.6 M€). After deducting consumption (1.4 M€), gross margin stands at 2.3 M€, i.e. a rate of 62%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 545 k€, representing 15.0% of revenue. Positive scissor effect: EBITDA margin improves by +2.1 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 385 k€, i.e. 10.6% 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

3 638 876 €

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

2 269 587 €

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

545 126 €

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

528 083 €

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

384 903 €

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

15.0%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 11%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 41%. 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 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 11.4% 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 (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

11.429%

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

41.432%

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

11.437%

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

0.142

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

34.7%

Solvency indicators evolution
SC CHALEUR LAVAL

Sector positioning

Debt ratio
11.43 2024
2022
2023
2024
Q1: 0.83
Med: 20.59
Q3: 70.2
Good +9 pts over 3 years

In 2024, the debt ratio of SC CHALEUR LAVAL (11.43) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
41.43% 2024
2022
2023
2024
Q1: 7.24%
Med: 33.44%
Q3: 56.92%
Good +11 pts over 3 years

In 2024, the financial autonomy of SC CHALEUR LAVAL (41.4%) 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
0.14 years 2024
2022
2023
2024
Q1: -0.07 years
Med: 0.06 years
Q3: 2.39 years
Average +21 pts over 3 years

In 2024, the repayment capacity of SC CHALEUR LAVAL (0.14) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 150.73. 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 1.0x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

150.727

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

1.011

Liquidity indicators evolution
SC CHALEUR LAVAL

Sector positioning

Liquidity ratio
150.73 2024
2022
2023
2024
Q1: 141.41
Med: 215.44
Q3: 351.47
Average

In 2024, the liquidity ratio of SC CHALEUR LAVAL (150.73) 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.

Interest coverage
1.01x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.05x
Q3: 4.01x
Good +23 pts over 3 years

In 2024, the interest coverage of SC CHALEUR LAVAL (1.0x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 6 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 23 days. Favorable situation: supplier credit is longer than customer credit by 17 days. Inventory turnover is 46 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 15 days of revenue, i.e. 147 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

147 120 €

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

6 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

23 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

46 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

15 j

WCR and payment terms evolution
SC CHALEUR LAVAL

Positioning of SC CHALEUR LAVAL in its sector

Comparison with sector Commerce de détail d'autres équipements du foyer

Valuation estimate

Based on 61 transactions of similar company sales in 2024, the value of SC CHALEUR LAVAL is estimated at 1 893 584 € (range 1 270 319€ - 2 929 280€). With an EBITDA of 545 126€, the sector multiple of 4.7x is applied. The price/revenue ratio is 0.22x (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 2024
61 tx
1270k€ 1893k€ 2929k€
1 893 584 € Range: 1 270 319€ - 2 929 280€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
545 126 € × 4.7x
Estimation 2 570 348 €
1 851 944€ - 4 005 701€
Revenue Multiple 30%
3 638 876 € × 0.22x
Estimation 801 562 €
593 254€ - 1 051 646€
Net Income Multiple 20%
384 903 € × 4.8x
Estimation 1 839 711 €
831 856€ - 3 054 685€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 61 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 SC CHALEUR LAVAL with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'autres équipements du foyer

Frequently asked questions about SC CHALEUR LAVAL

What is the revenue of SC CHALEUR LAVAL ?

The revenue of SC CHALEUR LAVAL in 2024 is 3.6 M€.

Is SC CHALEUR LAVAL profitable?

Yes, SC CHALEUR LAVAL generated a net profit of 385 k€ in 2024.

Where is the headquarters of SC CHALEUR LAVAL ?

The headquarters of SC CHALEUR LAVAL is located in SAINT-BERTHEVIN (53940), in the department Mayenne.

Where to find the tax return of SC CHALEUR LAVAL ?

The tax return of SC CHALEUR LAVAL 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 SC CHALEUR LAVAL operate?

SC CHALEUR LAVAL 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.