SPL CHATELLERAULT ENERGIES : revenue, balance sheet and financial ratios

SPL CHATELLERAULT ENERGIES is a French company founded 8 years ago, specialized in the sector Activités spécialisées, scientifiques et techniques diverses. Based in POITIERS (86000), this company of category PME shows in 2023 a revenue of 760 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 - SPL CHATELLERAULT ENERGIES (SIREN 838116077)
Indicator 2023 2022 2021 2020 2019 2018
Revenue 759 764 € 1 231 575 € 717 161 € 635 882 € 412 053 € N/C
Net income -34 543 € -26 529 € -40 672 € 244 236 € -30 807 € -5 582 €
EBITDA 11 215 € 17 039 € 2 337 € 340 907 € -30 808 € -5 582 €
Net margin -4.5% -2.2% -5.7% 38.4% -7.5% N/C

Revenue and income statement

In 2023, SPL CHATELLERAULT ENERGIES achieves revenue of 760 k€. Over the period 2019-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +16.5%. Significant drop of -38% vs 2022. After deducting consumption (0 €), gross margin stands at 760 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 11 k€, representing 1.5% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -35 k€ (-4.5% of revenue), which will impact equity.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

759 764 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

759 764 €

EBITDA (2023) ?
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

11 215 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-34 543 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-34 543 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

1.5%

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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 0%. 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 22%. The balance between equity and debt is satisfactory.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.0%

Financial autonomy (2023) ?
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

22.485%

Cash flow / Revenue (2023) ?
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

-4.547%

Repayment capacity (2023) ?
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 (2023) ?
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

100.0%

Solvency indicators evolution
SPL CHATELLERAULT ENERGIES

Sector positioning

Debt ratio
0.0 2023
2021
2022
2023
Q1: 0.0
Med: 5.04
Q3: 47.13
Excellent

In 2023, the debt ratio of SPL CHATELLERAULT ENERGIES (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
22.48% 2023
2021
2022
2023
Q1: 4.21%
Med: 32.28%
Q3: 62.31%
Average -19 pts over 3 years

In 2023, the financial autonomy of SPL CHATELLERAULT ENERGIES (22.5%) 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
0.0 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 0.59 years
Excellent

In 2023, the repayment capacity of SPL CHATELLERAULT ENERGIES (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 57.10. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

57.101

Interest coverage (2023) ?
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

0.0

Liquidity indicators evolution
SPL CHATELLERAULT ENERGIES

Sector positioning

Liquidity ratio
57.1 2023
2021
2022
2023
Q1: 141.95
Med: 253.16
Q3: 501.55
Watch -11 pts over 3 years

In 2023, the liquidity ratio of SPL CHATELLERAULT ENERGIES (57.10) 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
0.0x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 0.76x
Average

In 2023, the interest coverage of SPL CHATELLERAULT ENERGIES (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: 68 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 105 days. Excellent situation: suppliers finance 37 days of the operating cycle (retail model). WCR is negative (-480 days): operations structurally generate cash.

Operating WCR (2023) ?
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

-1 013 753 €

Customer credit (2023) ?
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

68 j

Supplier credit (2023) ?
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

105 j

Inventory turnover (2023) ?
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 (2023) ?
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

-480 j

WCR and payment terms evolution
SPL CHATELLERAULT ENERGIES

Positioning of SPL CHATELLERAULT ENERGIES in its sector

Comparison with sector Activités spécialisées, scientifiques et techniques diverses

Valuation estimate

Based on 98 transactions of similar company sales (all years), the value of SPL CHATELLERAULT ENERGIES is estimated at 127 842 € (range 40 056€ - 215 038€). With an EBITDA of 11 215€, the sector multiple of 3.5x is applied. The price/revenue ratio is 0.36x (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 2023
98 tx
40k€ 127k€ 215k€
127 842 € Range: 40 056€ - 215 038€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
11 215 € × 3.5x
Estimation 38 851 €
9 681€ - 63 692€
Revenue Multiple 30%
759 764 € × 0.36x
Estimation 276 162 €
90 683€ - 467 282€
How is this estimate calculated?

This estimate is based on the analysis of 98 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 spécialisées, scientifiques et techniques diverses)

Compare SPL CHATELLERAULT ENERGIES with other companies in the same sector:

Voir toutes les statistiques du secteur Activités spécialisées, scientifiques et techniques diverses

Frequently asked questions about SPL CHATELLERAULT ENERGIES

What is the revenue of SPL CHATELLERAULT ENERGIES ?

The revenue of SPL CHATELLERAULT ENERGIES in 2023 is 760 k€.

Is SPL CHATELLERAULT ENERGIES profitable?

SPL CHATELLERAULT ENERGIES recorded a net loss in 2023.

Where is the headquarters of SPL CHATELLERAULT ENERGIES ?

The headquarters of SPL CHATELLERAULT ENERGIES is located in POITIERS (86000), in the department Vienne.

Where to find the tax return of SPL CHATELLERAULT ENERGIES ?

The tax return of SPL CHATELLERAULT ENERGIES 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 SPL CHATELLERAULT ENERGIES operate?

SPL CHATELLERAULT ENERGIES operates in the sector Activités spécialisées, scientifiques et techniques diverses (NAF code 74.90B). See the 'Sector positioning' section above to compare the company with its competitors.