FAVIER SA : revenue, balance sheet and financial ratios

FAVIER SA is a French company founded 49 years ago, specialized in the sector Commerce de détail de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus). Based in FIRMINY (42700), this company of category PME shows in 2025 a revenue of 2.6 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - FAVIER SA (SIREN 309134260)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 2 625 627 € 2 654 802 € 2 460 623 € 2 654 655 € 2 612 687 € 2 326 423 € 2 266 481 € 2 386 846 € N/C
Net income -35 110 € -6 758 € -15 437 € 106 432 € 120 133 € 65 163 € 102 266 € -31 955 € 44 411 €
EBITDA 5 262 € 20 524 € -11 496 € 124 339 € 152 202 € 77 612 € 26 595 € -18 511 € N/C
Net margin -1.3% -0.3% -0.6% 4.0% 4.6% 2.8% 4.5% -1.3% N/C

Revenue and income statement

In 2025, FAVIER SA achieves revenue of 2.6 M€. Revenue is growing positively over 9 years (CAGR: +1.4%). Slight decline of -1% vs 2024. After deducting consumption (1.7 M€), gross margin stands at 974 k€, i.e. a rate of 37%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 5 k€, representing 0.2% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -35 k€ (-1.3% of revenue), which will impact equity.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 625 627 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

973 539 €

EBITDA (2025) ?
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

5 262 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-38 213 €

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

-35 110 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

0.2%

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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 25%. 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 67%. 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 55.7 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

25.326%

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

67.028%

Cash flow / Revenue (2025) ?
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

0.292%

Repayment capacity (2025) ?
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

55.714

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

54.1%

Solvency indicators evolution
FAVIER SA

Sector positioning

Debt ratio
25.33 2025
2023
2024
2025
Q1: 3.0
Med: 25.33
Q3: 83.18
Good +25 pts over 3 years

In 2025, the debt ratio of FAVIER SA (25.33) 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
67.03% 2025
2023
2024
2025
Q1: 24.96%
Med: 47.12%
Q3: 67.03%
Excellent -6 pts over 3 years

In 2025, the financial autonomy of FAVIER SA (67.0%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
55.71 years 2025
2023
2024
2025
Q1: -0.99 years
Med: 0.49 years
Q3: 4.73 years
Watch +44 pts over 3 years

In 2025, the repayment capacity of FAVIER SA (55.71) 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 386.61. 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 146.0x. Operating income very largely covers interest expenses: high safety margin.

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

386.61

Interest coverage (2025) ?
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

145.952

Liquidity indicators evolution
FAVIER SA

Sector positioning

Liquidity ratio
386.61 2025
2023
2024
2025
Q1: 174.54
Med: 245.84
Q3: 364.57
Excellent +21 pts over 3 years

In 2025, the liquidity ratio of FAVIER SA (386.61) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
145.95x 2025
2023
2024
2025
Q1: -0.09x
Med: 3.3x
Q3: 18.47x
Excellent +51 pts over 3 years

In 2025, the interest coverage of FAVIER SA (145.9x) 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: 8 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 55 days. Excellent situation: suppliers finance 47 days of the operating cycle (retail model). Inventory turnover is 136 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 155 days of revenue, i.e. 1.1 M€ to permanently finance.

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

1 130 201 €

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

8 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

55 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

136 j

WCR in days of revenue (2025) ?
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

155 j

WCR and payment terms evolution
FAVIER SA

Positioning of FAVIER SA in its sector

Comparison with sector Commerce de détail de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus)

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (28 transactions). This range of 312 314€ to 692 533€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
312k€ 392k€ 692k€
392 658 € Range: 312 314€ - 692 533€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 28 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 détail de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus))

Compare FAVIER SA with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus)

Frequently asked questions about FAVIER SA

What is the revenue of FAVIER SA ?

The revenue of FAVIER SA in 2025 is 2.6 M€.

Is FAVIER SA profitable?

FAVIER SA recorded a net loss in 2025.

Where is the headquarters of FAVIER SA ?

The headquarters of FAVIER SA is located in FIRMINY (42700), in the department Loire.

Where to find the tax return of FAVIER SA ?

The tax return of FAVIER SA 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 FAVIER SA operate?

FAVIER SA operates in the sector Commerce de détail de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus) (NAF code 47.52B). See the 'Sector positioning' section above to compare the company with its competitors.