Employees: 02 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 2003-11-17 (22 years)Status: ActiveBusiness sector: Travaux de menuiserie métallique et serrurerieLocation: MILLERY (69390), Rhone
FCMA : revenue, balance sheet and financial ratios
FCMA is a French company
founded 22 years ago,
specialized in the sector Travaux de menuiserie métallique et serrurerie.
Based in MILLERY (69390),
this company of category PME
shows in 2021 a revenue of 917 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2024, FCMA generates positive net income of 8 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
7 715 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 14%. 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 60%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2024)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
13.593%
Financial autonomy (2024)
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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
60.445%
Asset age ratio (2024)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Debt ratio
0.0
9.364
7.475
1.501
0.213
5.361
9.819
16.808
13.593
Financial autonomy
61.55
63.659
55.475
53.725
56.257
48.508
57.579
55.351
60.445
Repayment capacity
0.0
1.805
0.471
0.187
0.032
3.38
None
None
None
Cash flow / Revenue
1.144%
1.897%
4.886%
2.992%
2.255%
0.652%
None%
None%
None%
Sector positioning
Debt ratio
13.592024
2022
2023
2024
Q1: 3.86
Med: 18.7
Q3: 47.26
Good+10 pts over 3 years
In 2024, the debt ratio of FCMA (13.59) 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
60.45%2024
2022
2023
2024
Q1: 22.22%
Med: 43.8%
Q3: 59.91%
Excellent
In 2024, the financial autonomy of FCMA (60.5%) 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 280.11. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2024)
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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
280.109
Liquidity indicators evolution FCMA
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Liquidity ratio
512.416
296.591
254.196
242.151
269.662
216.215
315.773
299.785
280.109
Interest coverage
0.0
0.0
0.0
0.0
0.0
2.265
None
None
None
Sector positioning
Liquidity ratio
280.112024
2022
2023
2024
Q1: 164.13
Med: 228.07
Q3: 326.05
Good-12 pts over 3 years
In 2024, the liquidity ratio of FCMA (280.11) 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 (2024)
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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)
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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 FCMA
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Operating WCR
172 231 €
99 665 €
129 304 €
194 868 €
-60 514 €
-19 671 €
0 €
0 €
0 €
Inventory turnover (days)
3
3
0
0
0
0
0
0
0
Customer payment term (days)
57
58
59
89
38
80
0
0
0
Supplier payment term (days)
58
43
60
85
25
54
0
0
0
Positioning of FCMA in its sector
Comparison with sector Travaux de menuiserie métallique et serrurerie
Valuation estimate
Based on 51 transactions of similar company sales
in 2024,
the value of FCMA is estimated at
26 205 €
(range 10 364€ - 59 753€).
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 value2024
51 tx
10k€26k€59k€
26 205 €Range: 10 364€ - 59 753€
NAF 5 année 2024
Valuation method used
Net Income Multiple
7 715 €
×
3.4x
=26 206 €
Range: 10 364€ - 59 754€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 51 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 (Travaux de menuiserie métallique et serrurerie)
Compare FCMA with other companies in the same sector:
The headquarters of FCMA is located in MILLERY (69390), in the department Rhone.
Where to find the tax return of FCMA ?
The tax return of FCMA 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 FCMA operate?
FCMA operates in the sector Travaux de menuiserie métallique et serrurerie (NAF code 43.32B). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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