Employees: 11 (2023.0)Legal category: SA (autres)Size: PMECreation date: 1955-01-01 (71 years)Status: ActiveBusiness sector: Autres commerces de détail spécialisés diversLocation: PARIS (75010), Paris
THEODORE CHAMPION SA : revenue, balance sheet and financial ratios
THEODORE CHAMPION SA is a French company
founded 71 years ago,
specialized in the sector Autres commerces de détail spécialisés divers.
Based in PARIS (75010),
this company of category PME
shows in 2023 a revenue of 3.1 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - THEODORE CHAMPION SA (SIREN 552074312)
Indicator
2024
2023
2022
2021
2020
2019
2018
2017
2016
Revenue
N/C
3 055 048 €
3 201 921 €
3 373 757 €
3 218 155 €
3 334 715 €
3 489 882 €
3 758 332 €
4 120 633 €
Net income
25 117 €
22 469 €
23 470 €
22 934 €
8 499 €
37 003 €
56 630 €
43 502 €
39 017 €
EBITDA
N/C
-138 599 €
-205 257 €
110 828 €
-118 113 €
127 234 €
69 993 €
87 020 €
89 566 €
Net margin
N/C
0.7%
0.7%
0.7%
0.3%
1.1%
1.6%
1.2%
0.9%
Revenue and income statement
In 2024, THEODORE CHAMPION SA generates positive net income of 25 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 39 k€ -> 25 k€.
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
25 117 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
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 38%. The balance between equity and debt is satisfactory.
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
0.0%
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
37.707%
Asset age ratio (2024)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Solvency indicators evolution THEODORE CHAMPION SA
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Debt ratio
0.0
0.0
0.0
0.0
64.751
62.883
48.395
17.408
0.0
Financial autonomy
29.39
30.784
36.929
38.673
37.908
31.618
38.19
37.005
37.707
Repayment capacity
0.0
0.0
0.0
0.0
4.754
4.262
3.428
1.236
None
Cash flow / Revenue
3.401%
4.059%
4.346%
3.925%
3.268%
3.477%
3.609%
3.877%
None%
Sector positioning
Debt ratio
0.02024
2022
2023
2024
Q1: 0.03
Med: 14.44
Q3: 63.29
Excellent-32 pts over 3 years
In 2024, the debt ratio of THEODORE CHAMPION SA (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
37.71%2024
2022
2023
2024
Q1: 4.11%
Med: 30.16%
Q3: 59.21%
Good
In 2024, the financial autonomy of THEODORE CHAMPION SA (37.7%) 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
1.24 years2023
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.93 years
Average-9 pts over 2 years
In 2023, the repayment capacity of THEODORE CHAMPION SA (1.24) 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 150.86. 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
150.861
Liquidity indicators evolution THEODORE CHAMPION SA
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Liquidity ratio
119.993
123.698
136.235
143.261
238.448
188.236
209.399
164.146
150.861
Interest coverage
0.16
0.791
73.737
-0.143
-3.076
1.113
-1.202
-0.644
None
Sector positioning
Liquidity ratio
150.862024
2022
2023
2024
Q1: 128.25
Med: 221.87
Q3: 403.52
Average-18 pts over 3 years
In 2024, the liquidity ratio of THEODORE CHAMPION SA (150.86) 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
-0.64x2023
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 2.31x
Average
In 2023, the interest coverage of THEODORE CHAMPION SA (-0.6x) 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.
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
0 €
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
0 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
0 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
0 j
WCR and payment terms evolution THEODORE CHAMPION SA
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Operating WCR
1 526 942 €
1 580 078 €
1 424 779 €
1 452 535 €
1 458 564 €
1 790 352 €
1 750 106 €
1 892 908 €
0 €
Inventory turnover (days)
106
120
129
141
151
174
186
186
0
Customer payment term (days)
12
17
15
14
14
17
8
33
0
Supplier payment term (days)
139
146
136
137
78
123
95
150
0
Positioning of THEODORE CHAMPION SA in its sector
Comparison with sector Autres commerces de détail spécialisés divers
Valuation estimate
Based on 117 transactions of similar company sales
in 2024,
the value of THEODORE CHAMPION SA is estimated at
61 198 €
(range 28 830€ - 189 836€).
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 value2024
117 transactions
28k€61k€189k€
61 198 €Range: 28 830€ - 189 836€
NAF 5 année 2024
Valuation method used
Net Income Multiple
25 117 €
×
2.4x
=61 199 €
Range: 28 830€ - 189 836€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 117 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 (Autres commerces de détail spécialisés divers)
Compare THEODORE CHAMPION SA with other companies in the same sector:
Frequently asked questions about THEODORE CHAMPION SA
What is the revenue of THEODORE CHAMPION SA ?
The revenue of THEODORE CHAMPION SA in 2023 is 3.1 M€.
Is THEODORE CHAMPION SA profitable?
Yes, THEODORE CHAMPION SA generated a net profit of 25 k€ in 2024.
Where is the headquarters of THEODORE CHAMPION SA ?
The headquarters of THEODORE CHAMPION SA is located in PARIS (75010), in the department Paris.
Where to find the tax return of THEODORE CHAMPION SA ?
The tax return of THEODORE CHAMPION SA 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 THEODORE CHAMPION SA operate?
THEODORE CHAMPION SA operates in the sector Autres commerces de détail spécialisés divers (NAF code 47.78C). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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