COMPAGNIE FINANCIERE DE LA FRESNAIS : revenue, balance sheet and financial ratios

COMPAGNIE FINANCIERE DE LA FRESNAIS is a French company founded 16 years ago, specialized in the sector Activités des sociétés holding. Based in BAIN-DE-BRETAGNE (35470), this company of category PME shows in 2021 a revenue of 1.2 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - COMPAGNIE FINANCIERE DE LA FRESNAIS (SIREN 522459593)
Indicator 2021 2020 2019 2018 2017 2016
Revenue 1 222 697 € 1 148 737 € 1 106 890 € 1 258 469 € 1 463 115 € 1 341 262 €
Net income 77 559 € 49 247 € 3 037 € 4 247 € 82 298 € 79 045 €
EBITDA 95 400 € 43 503 € -10 685 € -19 871 € 87 160 € 30 830 €
Net margin 6.3% 4.3% 0.3% 0.3% 5.6% 5.9%

Revenue and income statement

In 2021, COMPAGNIE FINANCIERE DE LA FRESNAIS achieves revenue of 1.2 M€. Activity remains stable over the period (CAGR: -1.8%). Vs 2020: +6%. After deducting consumption (0 €), gross margin stands at 1.2 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 95 k€, representing 7.8% of revenue. Positive scissor effect: EBITDA margin improves by +4.0 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 78 k€, i.e. 6.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 222 697 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 222 697 €

EBITDA (2021) ?
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

95 400 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

105 816 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

77 559 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

7.8%

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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 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 47%. 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 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 5.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.098%

Financial autonomy (2021) ?
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

47.024%

Cash flow / Revenue (2021) ?
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

5.49%

Repayment capacity (2021) ?
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

0.014

Solvency indicators evolution
COMPAGNIE FINANCIERE DE LA FRESNAIS

Sector positioning

Debt ratio
0.1 2021
2019
2020
2021
Q1: 0.13
Med: 15.19
Q3: 84.93
Excellent -46 pts over 3 years

In 2021, the debt ratio of COMPAGNIE FINANCIERE DE L... (0.10) 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
47.02% 2021
2019
2020
2021
Q1: 21.52%
Med: 60.87%
Q3: 89.3%
Average +7 pts over 3 years

In 2021, the financial autonomy of COMPAGNIE FINANCIERE DE L... (47.0%) 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
0.01 years 2021
2019
2020
2021
Q1: -0.0 years
Med: 0.11 years
Q3: 3.68 years
Good

In 2021, the repayment capacity of COMPAGNIE FINANCIERE DE L... (0.01) 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 113.30. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 1.6x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2021) ?
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

113.301

Interest coverage (2021) ?
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

1.601

Liquidity indicators evolution
COMPAGNIE FINANCIERE DE LA FRESNAIS

Sector positioning

Liquidity ratio
113.3 2021
2019
2020
2021
Q1: 108.17
Med: 446.13
Q3: 2343.75
Average -6 pts over 3 years

In 2021, the liquidity ratio of COMPAGNIE FINANCIERE DE L... (113.30) 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
1.6x 2021
2019
2020
2021
Q1: -44.79x
Med: 0.0x
Q3: 0.0x
Excellent +50 pts over 3 years

In 2021, the interest coverage of COMPAGNIE FINANCIERE DE L... (1.6x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 38 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 30 days. The company must finance 8 days of gap between collections and payments. Overall, WCR represents 48 days of revenue, i.e. 165 k€ to permanently finance.

Operating WCR (2021) ?
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

164 648 €

Customer credit (2021) ?
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

38 j

Supplier credit (2021) ?
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

30 j

Inventory turnover (2021) ?
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 (2021) ?
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

48 j

WCR and payment terms evolution
COMPAGNIE FINANCIERE DE LA FRESNAIS

Positioning of COMPAGNIE FINANCIERE DE LA FRESNAIS in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Based on 98 transactions of similar company sales in 2021, the value of COMPAGNIE FINANCIERE DE LA FRESNAIS is estimated at 494 835 € (range 240 592€ - 953 317€). With an EBITDA of 95 400€, the sector multiple of 5.2x is applied. The price/revenue ratio is 0.46x (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 2021
98 tx
240k€ 494k€ 953k€
494 835 € Range: 240 592€ - 953 317€
NAF 5 année 2021

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
95 400 € × 5.2x
Estimation 500 408 €
264 381€ - 771 718€
Revenue Multiple 30%
1 222 697 € × 0.46x
Estimation 567 594 €
277 521€ - 1 191 068€
Net Income Multiple 20%
77 559 € × 4.8x
Estimation 371 765 €
125 726€ - 1 050 689€

Valuation evolution

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 des sociétés holding)

Compare COMPAGNIE FINANCIERE DE LA FRESNAIS with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about COMPAGNIE FINANCIERE DE LA FRESNAIS

What is the revenue of COMPAGNIE FINANCIERE DE LA FRESNAIS ?

The revenue of COMPAGNIE FINANCIERE DE LA FRESNAIS in 2021 is 1.2 M€.

Is COMPAGNIE FINANCIERE DE LA FRESNAIS profitable?

Yes, COMPAGNIE FINANCIERE DE LA FRESNAIS generated a net profit of 78 k€ in 2021.

Where is the headquarters of COMPAGNIE FINANCIERE DE LA FRESNAIS ?

The headquarters of COMPAGNIE FINANCIERE DE LA FRESNAIS is located in BAIN-DE-BRETAGNE (35470), in the department Ille-et-Vilaine.

Where to find the tax return of COMPAGNIE FINANCIERE DE LA FRESNAIS ?

The tax return of COMPAGNIE FINANCIERE DE LA FRESNAIS 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 COMPAGNIE FINANCIERE DE LA FRESNAIS operate?

COMPAGNIE FINANCIERE DE LA FRESNAIS operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.