AUDITION FRANCILIENNE : revenue, balance sheet and financial ratios

Revenue 2022 569 k€
EBITDA 2022 74 k€
Net income 2022 47 k€ -19 % vs 2021

AUDITION FRANCILIENNE is a French company founded 18 years ago, specialized in the sector Commerce de détail d'articles médicaux et orthopédiques en magasin spécialisé. Based in BRETIGNY-SUR-ORGE (91220), this company of category PME shows in 2022 a revenue of 569 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

At a glance (2022) : revenue 569 k€, EBITDA 74 k€ (13.0 % of revenue), net income 47 k€. Balance sheet : equity 280 k€, financial debt 29 k€, cash 280 k€.

Data updated on 2026-09-19

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

About this data : partial data · outdated accounts

Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

Le dernier exercice comptable publié pour cette entreprise remonte à 2022. Les données ci-dessous peuvent ne plus refléter sa situation actuelle.

Synthèse

Santé financière : Saine

Aucun signal de fragilité majeur : rentabilité positive et structure financière équilibrée.

In summary, AUDITION FRANCILIENNE posts positive profitability over the latest financial year. Its financial structure is solid, with debt well contained relative to its sector.

Financial history - AUDITION FRANCILIENNE (SIREN 500695713) · amounts in thousands of euros (€k)
Indicator 2022 2021 2020
Revenue 569 N/C N/C
Net income 47 58 63
EBITDA 74 N/C N/C
Gross margin 387 — —
Operating income 57 — —
Net margin 8,3 % N/C N/C
Equity 280 283 305
Financial debt 29 33 62
Cash 280 299 351
Tax returns Download accounts (CSV / Excel)

Revenue and income statement

In 2022, AUDITION FRANCILIENNE achieves revenue of 569 k€. After deducting consumption (183 k€), gross margin stands at 387 k€, i.e. a rate of 68%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 74 k€, representing 13.0% of revenue. This ratio is more favorable than the sector median (11.0%). Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 47 k€, i.e. 8.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

569 144 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

386 511 €

EBITDA (2022) ?
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

73 876 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

57 030 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

46 999 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

13,0 %

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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 10%. This ratio is more favorable than the sector median (42.7%). Financial autonomy (= Equity / Total assets x 100) reaches 70%. Compared with its sector, this ratio places the company among the best positioned (sector median: 38.4%). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.5 years of cash flow to repay all financial debt. This ratio is more favorable than the sector median (0.8 years). Cash flow represents 9.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This ratio is more favorable than the sector median (9.1%).

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

10,3 %

Financial autonomy (2022) ?
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

70,2 %

Cash flow / Revenue (2022) ?
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

9,7 %

Repayment capacity (2022) ?
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

0,5 ans

Asset age ratio (2022) ?
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

10,5 %

Solvency indicators evolution
AUDITION FRANCILIENNE

Sector positioning

Debt ratio
10,3% 2022
Q1: 7,2%
Med: 42,7%
Q3: 134,7%
Good 20,4 % → 10,3 % depuis 2020

In 2022, the debt ratio of AUDITION FRANCILIENNE (10,3%) 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
70,2% 2022
Q1: 20,5%
Med: 38,4%
Q3: 59,7%
Excellent 63,8 % → 70,2 % depuis 2020

In 2022, the financial autonomy of AUDITION FRANCILIENNE (70,2%) 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
0,5 years 2022
Q1: 0,1 years
Med: 0,8 years
Q3: 2,8 years
Good

In 2022, the repayment capacity of AUDITION FRANCILIENNE (0,53) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 3.93. Compared with its sector, this ratio places the company among the best positioned (sector median: 2.3).

Liquidity ratio (2022) ?
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

3,93

Liquidity indicators evolution
AUDITION FRANCILIENNE

Sector positioning

Liquidity ratio
3,93 2022
Q1: 1,54
Med: 2,26
Q3: 3,33
Excellent

In 2022, the liquidity ratio of AUDITION FRANCILIENNE (3,93) 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.

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: 17 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 1 days. The company must finance 16 days of gap between collections and payments. Inventory turnover is 14 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-4 days): operations structurally generate cash.

Operating WCR (2022) ?
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

-5 953 €

Customer credit (2022) ?
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

17 j

Supplier credit (2022) ?
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

1 j

Inventory turnover (2022) ?
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

14 j

WCR in days of revenue (2022) ?
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

-4 j

WCR and payment terms evolution
AUDITION FRANCILIENNE

Positioning of AUDITION FRANCILIENNE in its sector

Comparison with sector Commerce de détail d'articles médicaux et orthopédiques en magasin spécialisé

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (20 transactions). This range of 83 847€ to 199 294€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2022
Indicative
83k€ 136k€ 199k€
136 217 € Range: 83 847€ - 199 294€

Les capitaux propres comptables (280 k€ en 2022) dépassent cette estimation : l'entreprise détient probablement des actifs (trésorerie, immobilier, participations) que les multiples d'activité ne valorisent pas. Cette estimation est alors un plancher, pas une valeur de marché.

NAF 5 année 2022

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 20 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'articles médicaux et orthopédiques en magasin spécialisé)

Compare AUDITION FRANCILIENNE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'articles médicaux et orthopédiques en magasin spécialisé

Top companies in Commerce de détail d'articles médicaux et orthopédiques en magasin spécialisé

Largest companies by revenue in the sector Commerce de détail d'articles médicaux et orthopédiques en magasin spécialisé:

Top companies in Essonne

Largest companies by revenue in the department Essonne:

Voir le classement complet du département Essonne

Frequently asked questions about AUDITION FRANCILIENNE

What is the revenue of AUDITION FRANCILIENNE ?

The revenue of AUDITION FRANCILIENNE in 2022 is 569 k€.

Is AUDITION FRANCILIENNE profitable?

Yes, AUDITION FRANCILIENNE generated a net profit of 47 k€ in 2022.

Where is the headquarters of AUDITION FRANCILIENNE ?

The headquarters of AUDITION FRANCILIENNE is located in BRETIGNY-SUR-ORGE (91220), in the department Essonne.

Where to find the tax return of AUDITION FRANCILIENNE ?

The tax return of AUDITION FRANCILIENNE 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 AUDITION FRANCILIENNE operate?

AUDITION FRANCILIENNE operates in the sector Commerce de détail d'articles médicaux et orthopédiques en magasin spécialisé (NAF code 47.74Z). See the 'Sector positioning' section above to compare the company with its competitors.