ETABLISSEMENTS FRANCOIS : revenue, balance sheet and financial ratios

ETABLISSEMENTS FRANCOIS is a French company founded 38 years ago, specialized in the sector Commerces de détail de charbons et combustibles. Based in HEUQUEVILLE (76280), this company of category PME shows in 2023 a revenue of 11.6 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 - ETABLISSEMENTS FRANCOIS (SIREN 342111077)
Indicator 2024 2023 2021 2020 2019 2018 2017 2016
Revenue N/C 11 600 454 € 7 272 771 € 5 748 574 € N/C 5 768 583 € 5 681 968 € 5 167 683 €
Net income 220 467 € 255 081 € 107 576 € 118 099 € 53 082 € 21 837 € 62 626 € 148 313 €
EBITDA N/C 432 963 € 219 742 € 219 788 € N/C 150 778 € 146 425 € 171 414 €
Net margin N/C 2.2% 1.5% 2.1% N/C 0.4% 1.1% 2.9%

Revenue and income statement

In 2024, ETABLISSEMENTS FRANCOIS generates positive net income of 220 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 148 k€ -> 220 k€.

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

220 467 €

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 20%. 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 57%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

19.82%

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

56.977%

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

43.5%

Solvency indicators evolution
ETABLISSEMENTS FRANCOIS

Sector positioning

Debt ratio
19.82 2024
2021
2023
2024
Q1: 6.16
Med: 21.72
Q3: 62.74
Good

In 2024, the debt ratio of ETABLISSEMENTS FRANCOIS (19.82) 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
56.98% 2024
2021
2023
2024
Q1: 28.41%
Med: 45.6%
Q3: 59.58%
Good +8 pts over 3 years

In 2024, the financial autonomy of ETABLISSEMENTS FRANCOIS (57.0%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
0.73 years 2023
2021
2023
Q1: 0.0 years
Med: 0.76 years
Q3: 2.13 years
Good -15 pts over 2 years

In 2023, the repayment capacity of ETABLISSEMENTS FRANCOIS (0.73) 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 261.73. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

261.725

Liquidity indicators evolution
ETABLISSEMENTS FRANCOIS

Sector positioning

Liquidity ratio
261.73 2024
2021
2023
2024
Q1: 148.68
Med: 206.0
Q3: 307.91
Good +8 pts over 3 years

In 2024, the liquidity ratio of ETABLISSEMENTS FRANCOIS (261.73) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
0.57x 2023
2021
2023
Q1: 0.0x
Med: 0.69x
Q3: 3.82x
Average -31 pts over 2 years

In 2023, the interest coverage of ETABLISSEMENTS FRANCOIS (0.6x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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 (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

0 €

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

0 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

0 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 and payment terms evolution
ETABLISSEMENTS FRANCOIS

Positioning of ETABLISSEMENTS FRANCOIS in its sector

Comparison with sector Commerces de détail de charbons et combustibles

Valuation estimate

Based on 117 transactions of similar company sales in 2024, the value of ETABLISSEMENTS FRANCOIS is estimated at 537 176 € (range 253 062€ - 1 666 308€). 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.

Estimated enterprise value 2024
117 transactions
253k€ 537k€ 1666k€
537 176 € Range: 253 062€ - 1 666 308€
NAF 5 année 2024

Valuation method used

Net Income Multiple
220 467 € × 2.4x = 537 177 €
Range: 253 062€ - 1 666 308€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 117 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 (Commerces de détail de charbons et combustibles)

Compare ETABLISSEMENTS FRANCOIS with other companies in the same sector:

Voir toutes les statistiques du secteur Commerces de détail de charbons et combustibles

Frequently asked questions about ETABLISSEMENTS FRANCOIS

What is the revenue of ETABLISSEMENTS FRANCOIS ?

The revenue of ETABLISSEMENTS FRANCOIS in 2023 is 11.6 M€.

Is ETABLISSEMENTS FRANCOIS profitable?

Yes, ETABLISSEMENTS FRANCOIS generated a net profit of 220 k€ in 2024.

Where is the headquarters of ETABLISSEMENTS FRANCOIS ?

The headquarters of ETABLISSEMENTS FRANCOIS is located in HEUQUEVILLE (76280), in the department Seine-Maritime.

Where to find the tax return of ETABLISSEMENTS FRANCOIS ?

The tax return of ETABLISSEMENTS FRANCOIS 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 ETABLISSEMENTS FRANCOIS operate?

ETABLISSEMENTS FRANCOIS operates in the sector Commerces de détail de charbons et combustibles (NAF code 47.78B). See the 'Sector positioning' section above to compare the company with its competitors.