ETABLISSEMENTS LE FLOCH : revenue, balance sheet and financial ratios

ETABLISSEMENTS LE FLOCH is a French company founded 22 years ago, specialized in the sector Vente à distance sur catalogue spécialisé. Based in PONT-AUDEMER (27500), this company of category PME shows in 2021 a revenue of 1.5 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 LE FLOCH (SIREN 450558267)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C N/C 1 518 650 € 1 653 256 € 1 786 869 € 1 528 566 € 1 393 658 € 1 254 743 €
Net income 105 687 € 62 954 € 33 469 € 19 637 € 52 631 € 70 776 € 52 043 € -3 671 € 3 799 € -8 824 €
EBITDA N/C N/C N/C N/C 77 748 € 105 470 € 77 267 € 4 721 € 7 850 € -2 881 €
Net margin N/C N/C N/C N/C 3.5% 4.3% 2.9% -0.2% 0.3% -0.7%

Revenue and income statement

In 2025, ETABLISSEMENTS LE FLOCH generates positive net income of 106 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

105 687 €

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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 6%. 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 50%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

6.493%

Financial autonomy (2025) ?
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

49.843%

Asset age ratio (2025) ?
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

2.4%

Solvency indicators evolution
ETABLISSEMENTS LE FLOCH

Sector positioning

Debt ratio
6.49 2025
2023
2024
2025
Q1: 0.0
Med: 7.11
Q3: 47.58
Good +18 pts over 3 years

In 2025, the debt ratio of ETABLISSEMENTS LE FLOCH (6.49) 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
49.84% 2025
2023
2024
2025
Q1: 0.0%
Med: 22.75%
Q3: 56.26%
Good

In 2025, the financial autonomy of ETABLISSEMENTS LE FLOCH (49.8%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 161.97. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

161.974

Liquidity indicators evolution
ETABLISSEMENTS LE FLOCH

Sector positioning

Liquidity ratio
161.97 2025
2023
2024
2025
Q1: 114.18
Med: 230.1
Q3: 423.6
Average

In 2025, the liquidity ratio of ETABLISSEMENTS LE FLOCH (161.97) 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.

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 (2025) ?
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 (2025) ?
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 (2025) ?
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 (2025) ?
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 LE FLOCH

Positioning of ETABLISSEMENTS LE FLOCH in its sector

Comparison with sector Vente à distance sur catalogue spécialisé

Valuation estimate

Based on 121 transactions of similar company sales (all years), the value of ETABLISSEMENTS LE FLOCH is estimated at 397 123 € (range 129 563€ - 1 072 212€). 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 2025
121 transactions
129k€ 397k€ 1072k€
397 123 € Range: 129 563€ - 1 072 212€
NAF 5 all-time

Valuation method used

Net Income Multiple
105 687 € × 3.8x = 397 124 €
Range: 129 564€ - 1 072 212€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 121 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 (Vente à distance sur catalogue spécialisé)

Compare ETABLISSEMENTS LE FLOCH with other companies in the same sector:

Voir toutes les statistiques du secteur Vente à distance sur catalogue spécialisé

Frequently asked questions about ETABLISSEMENTS LE FLOCH

What is the revenue of ETABLISSEMENTS LE FLOCH ?

The revenue of ETABLISSEMENTS LE FLOCH in 2021 is 1.5 M€.

Is ETABLISSEMENTS LE FLOCH profitable?

Yes, ETABLISSEMENTS LE FLOCH generated a net profit of 106 k€ in 2025.

Where is the headquarters of ETABLISSEMENTS LE FLOCH ?

The headquarters of ETABLISSEMENTS LE FLOCH is located in PONT-AUDEMER (27500), in the department Eure.

Where to find the tax return of ETABLISSEMENTS LE FLOCH ?

The tax return of ETABLISSEMENTS LE FLOCH 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 LE FLOCH operate?

ETABLISSEMENTS LE FLOCH operates in the sector Vente à distance sur catalogue spécialisé (NAF code 47.91B). See the 'Sector positioning' section above to compare the company with its competitors.