FACTOPSIS - LA BOUTIQUE DU PROGRES : revenue, balance sheet and financial ratios

FACTOPSIS - LA BOUTIQUE DU PROGRES is a French company founded 24 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'autres machines et équipements de bureau . Based in NIEDERMODERN (67350), this company of category PME shows in 2024 a revenue of 2.1 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 - FACTOPSIS - LA BOUTIQUE DU PROGRES (SIREN 441062460)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 2 137 457 € 2 347 739 € 2 535 496 € N/C N/C N/C N/C N/C N/C
Net income 119 756 € 257 813 € 230 919 € 212 313 € 180 311 € 325 294 € 194 246 € 178 738 € 144 966 €
EBITDA 156 909 € 380 867 € 313 757 € N/C N/C N/C N/C N/C N/C
Net margin 5.6% 11.0% 9.1% N/C N/C N/C N/C N/C N/C

Revenue and income statement

In 2024, FACTOPSIS - LA BOUTIQUE DU PROGRES achieves revenue of 2.1 M€. Revenue is declining over the period 2022-2024 (CAGR: -8.2%). Slight decline of -9% vs 2023. After deducting consumption (769 k€), gross margin stands at 1.4 M€, i.e. a rate of 64%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 157 k€, representing 7.3% of revenue. Warning negative scissor effect: despite revenue change (-9%), EBITDA varies by -59%, reducing margin by 8.9 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 120 k€, i.e. 5.6% 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

2 137 457 €

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

1 368 101 €

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

156 909 €

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

125 832 €

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

119 756 €

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

7.3%

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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 142%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 28%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.4 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 6.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

141.551%

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

27.871%

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

6.843%

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

3.413

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

18.9%

Solvency indicators evolution
FACTOPSIS - LA BOUTIQUE DU PROGRES

Sector positioning

Debt ratio
141.55 2024
2022
2023
2024
Q1: 1.67
Med: 12.9
Q3: 50.79
Watch +28 pts over 3 years

In 2024, the debt ratio of FACTOPSIS - LA BOUTIQUE D... (141.55) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
27.87% 2024
2022
2023
2024
Q1: 26.98%
Med: 43.85%
Q3: 60.07%
Average -53 pts over 3 years

In 2024, the financial autonomy of FACTOPSIS - LA BOUTIQUE D... (27.9%) 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
3.41 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.47 years
Q3: 1.93 years
Watch +21 pts over 3 years

In 2024, the repayment capacity of FACTOPSIS - LA BOUTIQUE D... (3.41) 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 273.90. 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 1.2x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

273.905

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

1.165

Liquidity indicators evolution
FACTOPSIS - LA BOUTIQUE DU PROGRES

Sector positioning

Liquidity ratio
273.9 2024
2022
2023
2024
Q1: 159.95
Med: 229.09
Q3: 338.64
Good -15 pts over 3 years

In 2024, the liquidity ratio of FACTOPSIS - LA BOUTIQUE D... (273.90) 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
1.17x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.91x
Q3: 4.87x
Good +8 pts over 3 years

In 2024, the interest coverage of FACTOPSIS - LA BOUTIQUE D... (1.2x) 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: 52 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 67 days. Favorable situation: supplier credit is longer than customer credit by 15 days. Inventory turnover is 58 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 153 days of revenue, i.e. 907 k€ to permanently finance.

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

907 457 €

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

52 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

67 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

58 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

153 j

WCR and payment terms evolution
FACTOPSIS - LA BOUTIQUE DU PROGRES

Positioning of FACTOPSIS - LA BOUTIQUE DU PROGRES in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'autres machines et équipements de bureau

Valuation estimate

Based on 73 transactions of similar company sales (all years), the value of FACTOPSIS - LA BOUTIQUE DU PROGRES is estimated at 288 687 € (range 264 263€ - 342 601€). With an EBITDA of 156 909€, the sector multiple of 0.5x is applied. The price/revenue ratio is 0.34x (conservative valuation). 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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
73 tx
264k€ 288k€ 342k€
288 687 € Range: 264 263€ - 342 601€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
156 909 € × 0.5x
Estimation 85 444 €
48 038€ - 112 972€
Revenue Multiple 30%
2 137 457 € × 0.34x
Estimation 727 575 €
727 575€ - 727 575€
Net Income Multiple 20%
119 756 € × 1.2x
Estimation 138 465 €
109 860€ - 339 218€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 73 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 (Commerce de gros (commerce interentreprises) d'autres machines et équipements de bureau )

Compare FACTOPSIS - LA BOUTIQUE DU PROGRES with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'autres machines et équipements de bureau

Frequently asked questions about FACTOPSIS - LA BOUTIQUE DU PROGRES

What is the revenue of FACTOPSIS - LA BOUTIQUE DU PROGRES ?

The revenue of FACTOPSIS - LA BOUTIQUE DU PROGRES in 2024 is 2.1 M€.

Is FACTOPSIS - LA BOUTIQUE DU PROGRES profitable?

Yes, FACTOPSIS - LA BOUTIQUE DU PROGRES generated a net profit of 120 k€ in 2024.

Where is the headquarters of FACTOPSIS - LA BOUTIQUE DU PROGRES ?

The headquarters of FACTOPSIS - LA BOUTIQUE DU PROGRES is located in NIEDERMODERN (67350), in the department Bas-Rhin.

Where to find the tax return of FACTOPSIS - LA BOUTIQUE DU PROGRES ?

The tax return of FACTOPSIS - LA BOUTIQUE DU PROGRES 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 FACTOPSIS - LA BOUTIQUE DU PROGRES operate?

FACTOPSIS - LA BOUTIQUE DU PROGRES operates in the sector Commerce de gros (commerce interentreprises) d'autres machines et équipements de bureau (NAF code 46.66Z). See the 'Sector positioning' section above to compare the company with its competitors.