ENTREPRISE FROID CLIMATISATION : revenue, balance sheet and financial ratios

ENTREPRISE FROID CLIMATISATION is a French company founded 29 years ago, specialized in the sector Travaux d'installation d'équipements thermiques et de climatisation. Based in MANDELIEU-LA-NAPOULE (06210), this company of category PME shows in 2023 a revenue of 217 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - ENTREPRISE FROID CLIMATISATION (SIREN 405044124)
Indicator 2023 2022 2021 2020 2018 2017 2016
Revenue 216 884 € 193 929 € 137 132 € 230 967 € 264 353 € 191 063 € 243 874 €
Net income 34 697 € 21 292 € 9 894 € 67 880 € 56 771 € 36 310 € 59 448 €
EBITDA 41 724 € 25 836 € 12 985 € 90 881 € 73 824 € 47 748 € 83 316 €
Net margin 16.0% 11.0% 7.2% 29.4% 21.5% 19.0% 24.4%

Revenue and income statement

In 2023, ENTREPRISE FROID CLIMATISATION achieves revenue of 217 k€. Activity remains stable over the period (CAGR: -1.7%). Vs 2022, growth of +12% (194 k€ -> 217 k€). After deducting consumption (101 k€), gross margin stands at 116 k€, i.e. a rate of 53%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 42 k€, representing 19.2% of revenue. Positive scissor effect: EBITDA margin improves by +5.9 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 35 k€, i.e. 16.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

216 884 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

115 935 €

EBITDA (2023) ?
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

41 724 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

40 861 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

34 697 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

19.2%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 176%. 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 27%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.1 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 16.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

176.443%

Financial autonomy (2023) ?
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

26.959%

Cash flow / Revenue (2023) ?
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

16.547%

Repayment capacity (2023) ?
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

4.071

Solvency indicators evolution
ENTREPRISE FROID CLIMATISATION

Sector positioning

Debt ratio
176.44 2023
2021
2022
2023
Q1: 2.09
Med: 17.22
Q3: 54.07
Average +50 pts over 3 years

In 2023, the debt ratio of ENTREPRISE FROID CLIMATIS... (176.44) 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
26.96% 2023
2021
2022
2023
Q1: 15.57%
Med: 35.33%
Q3: 53.94%
Average -36 pts over 3 years

In 2023, the financial autonomy of ENTREPRISE FROID CLIMATIS... (27.0%) 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
4.07 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.21 years
Q3: 1.37 years
Average +50 pts over 3 years

In 2023, the repayment capacity of ENTREPRISE FROID CLIMATIS... (4.07) 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.

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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 46 days. Excellent situation: suppliers finance 46 days of the operating cycle (retail model). WCR is negative (-99 days): operations structurally generate cash. Notable WCR improvement over the period (-424%), freeing up cash.

Operating WCR (2023) ?
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

-59 634 €

Customer credit (2023) ?
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 (2023) ?
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

46 j

Inventory turnover (2023) ?
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 (2023) ?
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

-99 j

WCR and payment terms evolution
ENTREPRISE FROID CLIMATISATION

Positioning of ENTREPRISE FROID CLIMATISATION in its sector

Comparison with sector Travaux d'installation d'équipements thermiques et de climatisation

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (26 transactions). This range of 27 936€ to 90 170€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
27k€ 41k€ 90k€
41 378 € Range: 27 936€ - 90 170€
NAF 5 année 2023

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 26 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 d'installation d'équipements thermiques et de climatisation)

Compare ENTREPRISE FROID CLIMATISATION with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux d'installation d'équipements thermiques et de climatisation

Frequently asked questions about ENTREPRISE FROID CLIMATISATION

What is the revenue of ENTREPRISE FROID CLIMATISATION ?

The revenue of ENTREPRISE FROID CLIMATISATION in 2023 is 217 k€.

Is ENTREPRISE FROID CLIMATISATION profitable?

Yes, ENTREPRISE FROID CLIMATISATION generated a net profit of 35 k€ in 2023.

Where is the headquarters of ENTREPRISE FROID CLIMATISATION ?

The headquarters of ENTREPRISE FROID CLIMATISATION is located in MANDELIEU-LA-NAPOULE (06210), in the department Alpes-Maritimes.

Where to find the tax return of ENTREPRISE FROID CLIMATISATION ?

The tax return of ENTREPRISE FROID CLIMATISATION 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 ENTREPRISE FROID CLIMATISATION operate?

ENTREPRISE FROID CLIMATISATION operates in the sector Travaux d'installation d'équipements thermiques et de climatisation (NAF code 43.22B). See the 'Sector positioning' section above to compare the company with its competitors.