FCL DISTRIBUTION : revenue, balance sheet and financial ratios

FCL DISTRIBUTION is a French company founded 17 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in LORIENT (56100), this company of category ETI shows in 2018 a revenue of 288 k€. 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 - FCL DISTRIBUTION (SIREN 504908153)
Indicator 2025 2024 2023 2018 2017 2016
Revenue N/C N/C N/C 287 592 € 419 391 € 467 906 €
Net income 79 299 € 101 908 € 197 719 € 13 749 € 18 345 € -224 168 €
EBITDA N/C N/C N/C -112 085 € -134 001 € 9 266 €
Net margin N/C N/C N/C 4.8% 4.4% -47.9%

Revenue and income statement

In 2025, FCL DISTRIBUTION generates positive net income of 79 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

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

79 299 €

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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 8%. 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 66%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

7.586%

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

66.074%

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

6.3%

Solvency indicators evolution
FCL DISTRIBUTION

Sector positioning

Debt ratio
7.59 2025
2023
2024
2025
Q1: 7.97
Med: 32.89
Q3: 117.34
Excellent

In 2025, the debt ratio of FCL DISTRIBUTION (7.59) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
66.07% 2025
2023
2024
2025
Q1: 17.77%
Med: 42.86%
Q3: 63.22%
Excellent +15 pts over 3 years

In 2025, the financial autonomy of FCL DISTRIBUTION (66.1%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 298.05. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

298.049

Liquidity indicators evolution
FCL DISTRIBUTION

Sector positioning

Liquidity ratio
298.05 2025
2023
2024
2025
Q1: 164.06
Med: 249.25
Q3: 397.18
Good +34 pts over 3 years

In 2025, the liquidity ratio of FCL DISTRIBUTION (298.05) 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.

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 (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

0 €

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

0 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

0 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

0 j

WCR and payment terms evolution
FCL DISTRIBUTION

Positioning of FCL DISTRIBUTION in its sector

Comparison with sector Commerce de détail d'articles de sport en magasin spécialisé

Valuation estimate

Based on 239 transactions of similar company sales (all years), the value of FCL DISTRIBUTION is estimated at 362 536 € (range 143 263€ - 655 289€). 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 2025
239 transactions
143k€ 362k€ 655k€
362 536 € Range: 143 263€ - 655 289€
NAF 5 all-time

Valuation method used

Net Income Multiple
79 299 € × 4.6x = 362 536 €
Range: 143 263€ - 655 290€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 239 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 d'articles de sport en magasin spécialisé)

Compare FCL DISTRIBUTION with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'articles de sport en magasin spécialisé

Frequently asked questions about FCL DISTRIBUTION

What is the revenue of FCL DISTRIBUTION ?

The revenue of FCL DISTRIBUTION in 2018 is 288 k€.

Is FCL DISTRIBUTION profitable?

Yes, FCL DISTRIBUTION generated a net profit of 79 k€ in 2025.

Where is the headquarters of FCL DISTRIBUTION ?

The headquarters of FCL DISTRIBUTION is located in LORIENT (56100), in the department Morbihan.

Where to find the tax return of FCL DISTRIBUTION ?

The tax return of FCL DISTRIBUTION 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 FCL DISTRIBUTION operate?

FCL DISTRIBUTION operates in the sector Commerce de détail d'articles de sport en magasin spécialisé (NAF code 47.64Z). See the 'Sector positioning' section above to compare the company with its competitors.