SEM ELAN CHALON : revenue, balance sheet and financial ratios

SEM ELAN CHALON is a French company founded 31 years ago, specialized in the sector Enseignement de disciplines sportives et d'activités de loisirs. Based in CHALON-SUR-SAONE (71100), this company of category PME shows in 2022 a revenue of 3.4 M€. 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 - SEM ELAN CHALON (SIREN 398105585)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C 3 440 181 € 1 886 649 € 3 803 113 € 4 120 752 € 4 573 554 € 4 512 088 € 4 335 398 €
Net income -183 922 € 125 309 € -341 462 € 6 256 € 41 845 € 29 472 € 52 831 € 32 794 € 128 302 € 69 981 €
EBITDA N/C N/C N/C -164 457 € -135 013 € -40 343 € -7 949 € 15 855 € -74 762 € 173 991 €
Net margin N/C N/C N/C 0.2% 2.2% 0.8% 1.3% 0.7% 2.8% 1.6%

Revenue and income statement

In 2025, SEM ELAN CHALON records a net loss of 184 k€. This deficit will reduce equity on the balance sheet.

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

-183 922 €

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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 91%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 21%. The balance between equity and debt is satisfactory.

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

91.043%

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

21.181%

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

40.1%

Solvency indicators evolution
SEM ELAN CHALON

Sector positioning

Debt ratio
91.04 2025
2023
2024
2025
Q1: 0.0
Med: 16.11
Q3: 120.66
Average -7 pts over 3 years

In 2025, the debt ratio of SEM ELAN CHALON (91.04) 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
21.18% 2025
2023
2024
2025
Q1: 2.24%
Med: 26.1%
Q3: 52.41%
Average -6 pts over 3 years

In 2025, the financial autonomy of SEM ELAN CHALON (21.2%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 119.27. 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

119.27

Liquidity indicators evolution
SEM ELAN CHALON

Sector positioning

Liquidity ratio
119.27 2025
2023
2024
2025
Q1: 106.49
Med: 189.95
Q3: 323.63
Average -13 pts over 3 years

In 2025, the liquidity ratio of SEM ELAN CHALON (119.27) 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.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

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

0 €

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

0 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

0 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 and payment terms evolution
SEM ELAN CHALON

Positioning of SEM ELAN CHALON in its sector

Comparison with sector Enseignement de disciplines sportives et d'activités de loisirs

Similar companies (Enseignement de disciplines sportives et d'activités de loisirs)

Compare SEM ELAN CHALON with other companies in the same sector:

Voir toutes les statistiques du secteur Enseignement de disciplines sportives et d'activités de loisirs

Frequently asked questions about SEM ELAN CHALON

What is the revenue of SEM ELAN CHALON ?

The revenue of SEM ELAN CHALON in 2022 is 3.4 M€.

Is SEM ELAN CHALON profitable?

SEM ELAN CHALON recorded a net loss in 2025.

Where is the headquarters of SEM ELAN CHALON ?

The headquarters of SEM ELAN CHALON is located in CHALON-SUR-SAONE (71100), in the department Saone-et-Loire.

Where to find the tax return of SEM ELAN CHALON ?

The tax return of SEM ELAN CHALON 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 SEM ELAN CHALON operate?

SEM ELAN CHALON operates in the sector Enseignement de disciplines sportives et d'activités de loisirs (NAF code 85.51Z). See the 'Sector positioning' section above to compare the company with its competitors.