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FAYOL : revenue, balance sheet and financial ratios

FAYOL is a French company founded 46 years ago, specialized in the sector Fabrication de produits réfractaires. Based in TAIN-L'HERMITAGE (26600), this company of category PME shows in 2023 a revenue of 3.4 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 - FAYOL (SIREN 318649001)
Indicator 2024 2023 2021 2020 2019 2018 2017 2016
Revenue N/C 3 367 866 € N/C N/C N/C N/C N/C N/C
Net income 11 515 € 358 750 € 331 004 € 220 495 € 86 951 € 68 293 € 61 691 € 93 040 €
EBITDA N/C 379 208 € N/C N/C N/C N/C N/C N/C
Net margin N/C 10.7% N/C N/C N/C N/C N/C N/C

Revenue and income statement

In 2024, FAYOL generates positive net income of 12 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 93 k€ -> 12 k€.

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

11 515 €

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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 129%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 35%. The balance between equity and debt is satisfactory.

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

129.395%

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

35.252%

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

12.2%

Solvency indicators evolution
FAYOL

Sector positioning

Debt ratio
129.4 2024
2021
2023
2024
Q1: 9.57
Med: 46.02
Q3: 115.63
Watch +13 pts over 3 years

In 2024, the debt ratio of FAYOL (129.40) 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
35.25% 2024
2021
2023
2024
Q1: 29.44%
Med: 41.16%
Q3: 58.43%
Average -9 pts over 3 years

In 2024, the financial autonomy of FAYOL (35.2%) 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
2.62 years 2023
2023
Q1: 0.07 years
Med: 0.63 years
Q3: 2.62 years
Average

In 2023, the repayment capacity of FAYOL (2.62) 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 651.44. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

651.438

Liquidity indicators evolution
FAYOL

Sector positioning

Liquidity ratio
651.44 2024
2021
2023
2024
Q1: 197.1
Med: 286.28
Q3: 417.18
Excellent +16 pts over 3 years

In 2024, the liquidity ratio of FAYOL (651.44) 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
7.26x 2023
2023
Q1: -4.58x
Med: 2.48x
Q3: 7.26x
Excellent

In 2023, the interest coverage of FAYOL (7.3x) 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.

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

0 €

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

0 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

0 j

WCR and payment terms evolution
FAYOL

Positioning of FAYOL in its sector

Comparison with sector Fabrication de produits réfractaires

Valuation estimate

Based on 228 transactions of similar company sales (all years), the value of FAYOL is estimated at 20 814 € (range 5 551€ - 49 389€). 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
228 transactions
5k€ 20k€ 49k€
20 814 € Range: 5 551€ - 49 389€
Section all-time Aggregated at NAF section level

Valuation method used

Net Income Multiple
11 515 € × 1.8x = 20 814 €
Range: 5 551€ - 49 390€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 228 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 de produits réfractaires)

Compare FAYOL with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de produits réfractaires

Frequently asked questions about FAYOL

What is the revenue of FAYOL ?

The revenue of FAYOL in 2023 is 3.4 M€.

Is FAYOL profitable?

Yes, FAYOL generated a net profit of 12 k€ in 2024.

Where is the headquarters of FAYOL ?

The headquarters of FAYOL is located in TAIN-L'HERMITAGE (26600), in the department Drome.

Where to find the tax return of FAYOL ?

The tax return of FAYOL 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 FAYOL operate?

FAYOL operates in the sector Fabrication de produits réfractaires (NAF code 23.20Z). See the 'Sector positioning' section above to compare the company with its competitors.