ETS J. FALLOURD ET FILS : revenue, balance sheet and financial ratios

ETS J. FALLOURD ET FILS is a French company founded 41 years ago, specialized in the sector Commerces de détail de charbons et combustibles. Based in SAINT-MAIXENT-L'ECOLE (79400), this company of category PME shows in 2024 a revenue of 16.8 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 - ETS J. FALLOURD ET FILS (SIREN 330481888)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 16 830 246 € 16 592 905 € 15 846 989 € 10 213 508 € 9 361 255 € 11 556 740 € 11 533 325 € 11 547 622 € 9 397 535 €
Net income 148 147 € 137 440 € 148 595 € 108 078 € 219 708 € 143 438 € 37 652 € 11 966 € 51 626 €
EBITDA 227 416 € 233 971 € 316 150 € 168 388 € 323 594 € 244 019 € 96 395 € 56 354 € 88 744 €
Net margin 0.9% 0.8% 0.9% 1.1% 2.3% 1.2% 0.3% 0.1% 0.5%

Revenue and income statement

In 2024, ETS J. FALLOURD ET FILS achieves revenue of 16.8 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +7.6%. Vs 2023: +1%. After deducting consumption (15.6 M€), gross margin stands at 1.2 M€, i.e. a rate of 7%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 227 k€, representing 1.4% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 148 k€, i.e. 0.9% 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

16 830 246 €

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

1 219 829 €

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

227 416 €

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

184 661 €

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

148 147 €

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

1.4%

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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 9%. 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 36%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 1.0% 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

9.348%

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

36.353%

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

1.021%

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

0.691

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

13.0%

Solvency indicators evolution
ETS J. FALLOURD ET FILS

Sector positioning

Debt ratio
9.35 2024
2022
2023
2024
Q1: 6.16
Med: 21.72
Q3: 62.74
Good -10 pts over 3 years

In 2024, the debt ratio of ETS J. FALLOURD ET FILS (9.35) 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
36.35% 2024
2022
2023
2024
Q1: 28.41%
Med: 45.6%
Q3: 59.58%
Average +9 pts over 3 years

In 2024, the financial autonomy of ETS J. FALLOURD ET FILS (36.4%) 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
0.69 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.55 years
Q3: 2.01 years
Average

In 2024, the repayment capacity of ETS J. FALLOURD ET FILS (0.69) 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 156.82. 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 3.5x. Financial charges are adequately covered by operations.

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

156.816

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

3.477

Liquidity indicators evolution
ETS J. FALLOURD ET FILS

Sector positioning

Liquidity ratio
156.82 2024
2022
2023
2024
Q1: 148.68
Med: 206.0
Q3: 307.91
Average

In 2024, the liquidity ratio of ETS J. FALLOURD ET FILS (156.82) 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.

Interest coverage
3.48x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.6x
Q3: 8.57x
Good -19 pts over 3 years

In 2024, the interest coverage of ETS J. FALLOURD ET FILS (3.5x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 39 days. Excellent situation: suppliers finance 39 days of the operating cycle (retail model). Inventory turnover is 4 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 41 days of revenue, i.e. 1.9 M€ to permanently finance. Over 2016-2024, WCR increased by +64%, 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

1 906 867 €

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

39 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

4 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

41 j

WCR and payment terms evolution
ETS J. FALLOURD ET FILS

Positioning of ETS J. FALLOURD ET FILS 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 ETS J. FALLOURD ET FILS is estimated at 3 197 046 € (range 1 862 043€ - 5 050 428€). With an EBITDA of 227 416€, the sector multiple of 4.0x is applied. The price/revenue ratio is 0.53x (in line with sector norms). 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
1862k€ 3197k€ 5050k€
3 197 046 € Range: 1 862 043€ - 5 050 428€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
227 416 € × 4.0x
Estimation 903 283 €
623 248€ - 1 703 016€
Revenue Multiple 30%
16 830 246 € × 0.53x
Estimation 8 910 707 €
5 054 699€ - 13 249 929€
Net Income Multiple 20%
148 147 € × 2.4x
Estimation 360 966 €
170 050€ - 1 119 707€

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 ETS J. FALLOURD ET FILS with other companies in the same sector:

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

Frequently asked questions about ETS J. FALLOURD ET FILS

What is the revenue of ETS J. FALLOURD ET FILS ?

The revenue of ETS J. FALLOURD ET FILS in 2024 is 16.8 M€.

Is ETS J. FALLOURD ET FILS profitable?

Yes, ETS J. FALLOURD ET FILS generated a net profit of 148 k€ in 2024.

Where is the headquarters of ETS J. FALLOURD ET FILS ?

The headquarters of ETS J. FALLOURD ET FILS is located in SAINT-MAIXENT-L'ECOLE (79400), in the department Deux-Sevres.

Where to find the tax return of ETS J. FALLOURD ET FILS ?

The tax return of ETS J. FALLOURD ET FILS 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 ETS J. FALLOURD ET FILS operate?

ETS J. FALLOURD ET FILS 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.