SOCIETE ST CHRISTOPHE : revenue, balance sheet and financial ratios

SOCIETE ST CHRISTOPHE is a French company founded 31 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in AIX-EN-PROVENCE (13290), this company of category PME shows in 2024 a revenue of 1.0 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - SOCIETE ST CHRISTOPHE (SIREN 399468297)
Indicator 2024 2023 2021 2020 2019 2018 2017 2016
Revenue 1 019 637 € 2 088 297 € 3 874 605 € 5 643 324 € 3 351 348 € 3 801 557 € 3 266 414 € 2 691 064 €
Net income 1 278 876 € 1 931 698 € 1 172 285 € 955 909 € 1 042 387 € 961 345 € 645 308 € 709 841 €
EBITDA -485 784 € 247 842 € 111 412 € 174 608 € 342 224 € 416 650 € 375 628 € 444 043 €
Net margin 125.4% 92.5% 30.3% 16.9% 31.1% 25.3% 19.8% 26.4%

Revenue and income statement

In 2024, SOCIETE ST CHRISTOPHE achieves revenue of 1.0 M€. Revenue is declining over the period 2016-2024 (CAGR: -11.4%). Significant drop of -51% vs 2023. After deducting consumption (230 k€), gross margin stands at 790 k€, i.e. a rate of 77%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -486 k€, representing -47.6% of revenue. Warning negative scissor effect: despite revenue change (-51%), EBITDA varies by -296%, reducing margin by 59.5 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 1.3 M€, i.e. 125.4% 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

1 019 637 €

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

789 619 €

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

-485 784 €

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

-542 177 €

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

1 278 876 €

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

-47.6%

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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 33%. Debt remains under control: the company retains capacity to raise new debt if needed. 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. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.3 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 131.0% 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

32.851%

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

72.573%

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

130.955%

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

4.262

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

79.0%

Solvency indicators evolution
SOCIETE ST CHRISTOPHE

Sector positioning

Debt ratio
32.85 2024
2021
2023
2024
Q1: 4.09
Med: 38.32
Q3: 128.11
Good +21 pts over 3 years

In 2024, the debt ratio of SOCIETE ST CHRISTOPHE (32.85) 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
72.57% 2024
2021
2023
2024
Q1: 10.8%
Med: 27.26%
Q3: 53.13%
Excellent

In 2024, the financial autonomy of SOCIETE ST CHRISTOPHE (72.6%) 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
4.26 years 2024
2021
2023
2024
Q1: -0.37 years
Med: 0.21 years
Q3: 3.53 years
Average +46 pts over 3 years

In 2024, the repayment capacity of SOCIETE ST CHRISTOPHE (4.26) 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 1896.91. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

1896.914

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

-14.247

Liquidity indicators evolution
SOCIETE ST CHRISTOPHE

Sector positioning

Liquidity ratio
1896.91 2024
2021
2023
2024
Q1: 132.95
Med: 200.57
Q3: 385.86
Excellent

In 2024, the liquidity ratio of SOCIETE ST CHRISTOPHE (1896.91) 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
-14.25x 2024
2021
2023
2024
Q1: 0.0x
Med: 2.15x
Q3: 25.07x
Average -8 pts over 3 years

In 2024, the interest coverage of SOCIETE ST CHRISTOPHE (-14.2x) 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: 184 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 35 days. The gap of 149 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 593 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 3673 days of revenue, i.e. 10.4 M€ to permanently finance. Over 2016-2024, WCR increased by +137%, requiring additional financing.

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

10 403 540 €

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

184 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

35 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

593 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

3673 j

WCR and payment terms evolution
SOCIETE ST CHRISTOPHE

Positioning of SOCIETE ST CHRISTOPHE in its sector

Comparison with sector Commerce de voitures et de véhicules automobiles légers

Valuation estimate

Based on 148 transactions of similar company sales in 2024, the value of SOCIETE ST CHRISTOPHE is estimated at 1 432 669 € (range 764 783€ - 4 411 440€). The price/revenue ratio is 0.16x (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 2024
148 transactions
764k€ 1432k€ 4411k€
1 432 669 € Range: 764 783€ - 4 411 440€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
1 019 637 € × 0.16x
Estimation 163 552 €
74 697€ - 288 589€
Net Income Multiple 20%
1 278 876 € × 2.6x
Estimation 3 336 345 €
1 799 915€ - 10 595 718€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 148 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 voitures et de véhicules automobiles légers)

Compare SOCIETE ST CHRISTOPHE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de voitures et de véhicules automobiles légers

Frequently asked questions about SOCIETE ST CHRISTOPHE

What is the revenue of SOCIETE ST CHRISTOPHE ?

The revenue of SOCIETE ST CHRISTOPHE in 2024 is 1.0 M€.

Is SOCIETE ST CHRISTOPHE profitable?

Yes, SOCIETE ST CHRISTOPHE generated a net profit of 1.3 M€ in 2024.

Where is the headquarters of SOCIETE ST CHRISTOPHE ?

The headquarters of SOCIETE ST CHRISTOPHE is located in AIX-EN-PROVENCE (13290), in the department Bouches-du-Rhone.

Where to find the tax return of SOCIETE ST CHRISTOPHE ?

The tax return of SOCIETE ST CHRISTOPHE 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 SOCIETE ST CHRISTOPHE operate?

SOCIETE ST CHRISTOPHE operates in the sector Commerce de voitures et de véhicules automobiles légers (NAF code 45.11Z). See the 'Sector positioning' section above to compare the company with its competitors.