ENTREPOTS FRIGORIFIQUES DE BESANCON : revenue, balance sheet and financial ratios

ENTREPOTS FRIGORIFIQUES DE BESANCON is a French company founded 11 years ago, specialized in the sector Entreposage et stockage frigorifique. Based in VALDAHON (25800), this company of category PME shows in 2024 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 - ENTREPOTS FRIGORIFIQUES DE BESANCON (SIREN 811446780)
Indicator 2024 2023 2022 2021 2020 2019
Revenue 1 176 925 € 1 042 995 € 1 050 913 € 933 768 € 957 010 € 797 807 €
Net income 32 077 € -128 882 € 2 811 € 993 € 44 582 € 31 624 €
EBITDA 58 921 € -97 893 € 41 856 € 44 085 € 142 434 € 46 353 €
Net margin 2.7% -12.4% 0.3% 0.1% 4.7% 4.0%

Revenue and income statement

In 2024, ENTREPOTS FRIGORIFIQUES DE BESANCON achieves revenue of 1.2 M€. Over the period 2019-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +8.1%. Vs 2023, growth of +13% (1.0 M€ -> 1.2 M€). 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 59 k€, representing 5.0% of revenue. Positive scissor effect: EBITDA margin improves by +14.4 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 32 k€, i.e. 2.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 176 925 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 176 925 €

EBITDA (2024) ?
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

58 921 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

20 404 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

32 077 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

5.0%

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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 118%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 14%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

118.485%

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

14.327%

Cash flow / Revenue (2024) ?
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

4.011%

Repayment capacity (2024) ?
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

2.303

Asset age ratio (2024) ?
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

37.2%

Solvency indicators evolution
ENTREPOTS FRIGORIFIQUES DE BESANCON

Sector positioning

Debt ratio
118.48 2024
2022
2023
2024
Q1: 0.17
Med: 20.27
Q3: 96.26
Average +13 pts over 3 years

In 2024, the debt ratio of ENTREPOTS FRIGORIFIQUES D... (118.48) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
14.33% 2024
2022
2023
2024
Q1: 18.14%
Med: 38.86%
Q3: 62.14%
Average -15 pts over 3 years

In 2024, the financial autonomy of ENTREPOTS FRIGORIFIQUES D... (14.3%) 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
2.3 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.12 years
Q3: 2.57 years
Average

In 2024, the repayment capacity of ENTREPOTS FRIGORIFIQUES D... (2.30) 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 71.46. 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 9.7x. Operating income very largely covers interest expenses: high safety margin.

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

71.461

Interest coverage (2024) ?
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

9.723

Liquidity indicators evolution
ENTREPOTS FRIGORIFIQUES DE BESANCON

Sector positioning

Liquidity ratio
71.46 2024
2022
2023
2024
Q1: 116.01
Med: 194.78
Q3: 398.33
Watch

In 2024, the liquidity ratio of ENTREPOTS FRIGORIFIQUES D... (71.46) 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
9.72x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.75x
Q3: 6.29x
Excellent

In 2024, the interest coverage of ENTREPOTS FRIGORIFIQUES D... (9.7x) 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: 53 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 87 days. Excellent situation: suppliers finance 34 days of the operating cycle (retail model). Overall, WCR represents 31 days of revenue, i.e. 102 k€ to permanently finance. Over 2019-2024, WCR increased by +138%, requiring additional financing.

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

101 898 €

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

53 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

87 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 in days of revenue (2024) ?
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

31 j

WCR and payment terms evolution
ENTREPOTS FRIGORIFIQUES DE BESANCON

Positioning of ENTREPOTS FRIGORIFIQUES DE BESANCON in its sector

Comparison with sector Entreposage et stockage frigorifique

Valuation estimate

Based on 77 transactions of similar company sales (all years), the value of ENTREPOTS FRIGORIFIQUES DE BESANCON is estimated at 88 363 € (range 48 866€ - 220 894€). With an EBITDA of 58 921€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.14x (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 2024
77 tx
48k€ 88k€ 220k€
88 363 € Range: 48 866€ - 220 894€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
58 921 € × 1.0x
Estimation 59 887 €
26 469€ - 141 541€
Revenue Multiple 30%
1 176 925 € × 0.14x
Estimation 169 197 €
109 488€ - 404 818€
Net Income Multiple 20%
32 077 € × 1.2x
Estimation 38 304 €
13 930€ - 143 391€
How is this estimate calculated?

This estimate is based on the analysis of 77 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 (Entreposage et stockage frigorifique)

Compare ENTREPOTS FRIGORIFIQUES DE BESANCON with other companies in the same sector:

Voir toutes les statistiques du secteur Entreposage et stockage frigorifique

Frequently asked questions about ENTREPOTS FRIGORIFIQUES DE BESANCON

What is the revenue of ENTREPOTS FRIGORIFIQUES DE BESANCON ?

The revenue of ENTREPOTS FRIGORIFIQUES DE BESANCON in 2024 is 1.2 M€.

Is ENTREPOTS FRIGORIFIQUES DE BESANCON profitable?

Yes, ENTREPOTS FRIGORIFIQUES DE BESANCON generated a net profit of 32 k€ in 2024.

Where is the headquarters of ENTREPOTS FRIGORIFIQUES DE BESANCON ?

The headquarters of ENTREPOTS FRIGORIFIQUES DE BESANCON is located in VALDAHON (25800), in the department Doubs.

Where to find the tax return of ENTREPOTS FRIGORIFIQUES DE BESANCON ?

The tax return of ENTREPOTS FRIGORIFIQUES DE BESANCON 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 ENTREPOTS FRIGORIFIQUES DE BESANCON operate?

ENTREPOTS FRIGORIFIQUES DE BESANCON operates in the sector Entreposage et stockage frigorifique (NAF code 52.10A). See the 'Sector positioning' section above to compare the company with its competitors.