DAVID FRERES : revenue, balance sheet and financial ratios

DAVID FRERES is a French company founded 61 years ago, specialized in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment. Based in LA CHAPELLE-LONGUEVILLE (27950), this company of category PME shows in 2017 a revenue of 301 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 - DAVID FRERES (SIREN 323912071)
Indicator 2020 2018 2017 2016 2015
Revenue N/C N/C 300 512 € 329 376 € 479 417 €
Net income 111 604 € -5 932 € 816 € 524 € -85 330 €
EBITDA N/C N/C 3 051 € 2 253 € -87 167 €
Net margin N/C N/C 0.3% 0.2% -17.8%

Revenue and income statement

In 2020, DAVID FRERES generates positive net income of 112 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

111 604 €

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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 346%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 16%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

346.025%

Financial autonomy (2020) ?
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

16.383%

Asset age ratio (2020) ?
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

2.1%

Solvency indicators evolution
DAVID FRERES

Sector positioning

Debt ratio
346.02 2020
2017
2018
2020
Q1: 1.16
Med: 23.81
Q3: 87.93
Watch +50 pts over 3 years

In 2020, the debt ratio of DAVID FRERES (346.02) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
16.38% 2020
2017
2018
2020
Q1: 8.61%
Med: 28.53%
Q3: 49.65%
Average +10 pts over 3 years

In 2020, the financial autonomy of DAVID FRERES (16.4%) 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
189.7 years 2017
2017
Q1: 0.0 years
Med: 0.06 years
Q3: 0.97 years
Watch

In 2017, the repayment capacity of DAVID FRERES (189.70) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 336.38. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2020) ?
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

336.379

Liquidity indicators evolution
DAVID FRERES

Sector positioning

Liquidity ratio
336.38 2020
2017
2018
2020
Q1: 135.63
Med: 193.37
Q3: 286.81
Excellent +24 pts over 3 years

In 2020, the liquidity ratio of DAVID FRERES (336.38) 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
10.52x 2017
2017
Q1: 0.0x
Med: 0.18x
Q3: 2.5x
Excellent

In 2017, the interest coverage of DAVID FRERES (10.5x) 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.

Operating WCR (2020) ?
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 (2020) ?
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 (2020) ?
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 (2020) ?
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
DAVID FRERES

Positioning of DAVID FRERES in its sector

Comparison with sector Travaux de maçonnerie générale et gros œuvre de bâtiment

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (22 transactions). This range of 96 371€ to 509 068€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2020
Indicative
96k€ 245k€ 509k€
245 104 € Range: 96 371€ - 509 068€
NAF 5 année 2020

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 22 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 (Travaux de maçonnerie générale et gros œuvre de bâtiment)

Compare DAVID FRERES with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de maçonnerie générale et gros œuvre de bâtiment

Frequently asked questions about DAVID FRERES

What is the revenue of DAVID FRERES ?

The revenue of DAVID FRERES in 2017 is 301 k€.

Is DAVID FRERES profitable?

Yes, DAVID FRERES generated a net profit of 112 k€ in 2020.

Where is the headquarters of DAVID FRERES ?

The headquarters of DAVID FRERES is located in LA CHAPELLE-LONGUEVILLE (27950), in the department Eure.

Where to find the tax return of DAVID FRERES ?

The tax return of DAVID FRERES 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 DAVID FRERES operate?

DAVID FRERES operates in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment (NAF code 43.99C). See the 'Sector positioning' section above to compare the company with its competitors.