ETABLISSEMENTS LOUIS FRATY ET COMPAGNIE : revenue, balance sheet and financial ratios

ETABLISSEMENTS LOUIS FRATY ET COMPAGNIE is a French company founded 60 years ago, specialized in the sector Fabrication d'emballages en bois. Based in SAINT-PRIEST-LA-PRUGNE (42830), this company of category PME shows in 2024 a revenue of 4.4 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 LOUIS FRATY ET COMPAGNIE (SIREN 406680132)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 4 362 142 € 4 788 733 € 4 810 743 € 3 662 485 € 2 968 852 € 3 697 332 € 3 577 300 € 3 576 585 € 3 650 513 €
Net income 16 676 € 400 149 € 459 057 € 397 872 € 425 147 € 265 654 € 290 532 € 257 338 € 293 882 €
EBITDA 104 696 € 357 145 € 380 847 € 42 954 € -508 512 € 327 496 € 343 390 € 299 391 € 350 017 €
Net margin 0.4% 8.4% 9.5% 10.9% 14.3% 7.2% 8.1% 7.2% 8.1%

Revenue and income statement

In 2024, ETABLISSEMENTS LOUIS FRATY ET COMPAGNIE achieves revenue of 4.4 M€. Revenue is growing positively over 9 years (CAGR: +2.3%). Slight decline of -9% vs 2023. After deducting consumption (1.7 M€), gross margin stands at 2.6 M€, i.e. a rate of 60%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 105 k€, representing 2.4% of revenue. Warning negative scissor effect: despite revenue change (-9%), EBITDA varies by -71%, reducing margin by 5.1 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 17 k€, i.e. 0.4% 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

4 362 142 €

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

2 621 644 €

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

104 696 €

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

-198 653 €

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

16 676 €

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

2.4%

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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 85%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 47%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 21.2 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 2.0% 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

85.173%

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

46.534%

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

2.005%

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

21.22

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

40.9%

Solvency indicators evolution
ETABLISSEMENTS LOUIS FRATY ET COMPAGNIE

Sector positioning

Debt ratio
85.17 2024
2022
2023
2024
Q1: 11.28
Med: 29.01
Q3: 72.26
Average

In 2024, the debt ratio of ETABLISSEMENTS LOUIS FRAT... (85.17) 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
46.53% 2024
2022
2023
2024
Q1: 37.01%
Med: 54.18%
Q3: 67.76%
Average

In 2024, the financial autonomy of ETABLISSEMENTS LOUIS FRAT... (46.5%) 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
21.22 years 2024
2022
2023
2024
Q1: 0.25 years
Med: 1.3 years
Q3: 3.99 years
Watch

In 2024, the repayment capacity of ETABLISSEMENTS LOUIS FRAT... (21.22) 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 428.57. 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 46.7x. 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

428.569

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

46.671

Liquidity indicators evolution
ETABLISSEMENTS LOUIS FRATY ET COMPAGNIE

Sector positioning

Liquidity ratio
428.57 2024
2022
2023
2024
Q1: 194.02
Med: 291.0
Q3: 453.54
Good +23 pts over 3 years

In 2024, the liquidity ratio of ETABLISSEMENTS LOUIS FRAT... (428.57) 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
46.67x 2024
2022
2023
2024
Q1: 0.42x
Med: 3.42x
Q3: 12.99x
Excellent

In 2024, the interest coverage of ETABLISSEMENTS LOUIS FRAT... (46.7x) 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: 64 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 46 days. The company must finance 18 days of gap between collections and payments. Inventory turnover is 75 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 198 days of revenue, i.e. 2.4 M€ to permanently finance. Over 2016-2024, WCR increased by +110%, 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

2 401 490 €

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

64 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

46 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

75 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

198 j

WCR and payment terms evolution
ETABLISSEMENTS LOUIS FRATY ET COMPAGNIE

Positioning of ETABLISSEMENTS LOUIS FRATY ET COMPAGNIE in its sector

Comparison with sector Fabrication d'emballages en bois

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (44 transactions). This range of 149 467€ to 534 412€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
149k€ 277k€ 534k€
277 482 € Range: 149 467€ - 534 412€
NAF 4 all-time Aggregated at NAF sub-class level
How is this estimate calculated?

This estimate is based on the analysis of 44 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 (Fabrication d'emballages en bois)

Compare ETABLISSEMENTS LOUIS FRATY ET COMPAGNIE with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d'emballages en bois

Frequently asked questions about ETABLISSEMENTS LOUIS FRATY ET COMPAGNIE

What is the revenue of ETABLISSEMENTS LOUIS FRATY ET COMPAGNIE ?

The revenue of ETABLISSEMENTS LOUIS FRATY ET COMPAGNIE in 2024 is 4.4 M€.

Is ETABLISSEMENTS LOUIS FRATY ET COMPAGNIE profitable?

Yes, ETABLISSEMENTS LOUIS FRATY ET COMPAGNIE generated a net profit of 17 k€ in 2024.

Where is the headquarters of ETABLISSEMENTS LOUIS FRATY ET COMPAGNIE ?

The headquarters of ETABLISSEMENTS LOUIS FRATY ET COMPAGNIE is located in SAINT-PRIEST-LA-PRUGNE (42830), in the department Loire.

Where to find the tax return of ETABLISSEMENTS LOUIS FRATY ET COMPAGNIE ?

The tax return of ETABLISSEMENTS LOUIS FRATY ET COMPAGNIE 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 LOUIS FRATY ET COMPAGNIE operate?

ETABLISSEMENTS LOUIS FRATY ET COMPAGNIE operates in the sector Fabrication d'emballages en bois (NAF code 16.24Z). See the 'Sector positioning' section above to compare the company with its competitors.