FINANCIERE DE LA BASE : revenue, balance sheet and financial ratios

FINANCIERE DE LA BASE is a French company founded 20 years ago, specialized in the sector Fonds de placement et entités financières similaires. Based in PLUGUFFAN (29700), this company of category ETI shows in 2022 a revenue of 360 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 - FINANCIERE DE LA BASE (SIREN 483936738)
Indicator 2022 2021 2020 2019 2018
Revenue 360 000 € 360 000 € 360 000 € 360 000 € 360 000 €
Net income -7 071 € -4 353 € 3 488 € 6 774 € 2 963 €
EBITDA 11 721 € 11 309 € 12 769 € 17 356 € 12 678 €
Net margin -2.0% -1.2% 1.0% 1.9% 0.8%

Revenue and income statement

In 2022, FINANCIERE DE LA BASE achieves revenue of 360 k€. Activity remains stable over the period (CAGR: 0.0%). Slight decline of 0% vs 2021. After deducting consumption (0 €), gross margin stands at 360 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 12 k€, representing 3.3% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -7 k€ (-2.0% of revenue), which will impact equity.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

360 000 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

360 000 €

EBITDA (2022) ?
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

11 721 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

11 656 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-7 071 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

3.3%

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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 12%. 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 87%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

11.638%

Financial autonomy (2022) ?
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

87.393%

Cash flow / Revenue (2022) ?
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

-1.964%

Repayment capacity (2022) ?
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

-124.205

Solvency indicators evolution
FINANCIERE DE LA BASE

Sector positioning

Debt ratio
11.64 2022
2020
2021
2022
Q1: 0.04
Med: 14.14
Q3: 118.39
Good

In 2022, the debt ratio of FINANCIERE DE LA BASE (11.64) 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
87.39% 2022
2020
2021
2022
Q1: 18.05%
Med: 62.02%
Q3: 91.75%
Good

In 2022, the financial autonomy of FINANCIERE DE LA BASE (87.4%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
-124.2 years 2022
2020
2021
2022
Q1: -0.0 years
Med: 0.04 years
Q3: 3.93 years
Excellent -50 pts over 3 years

In 2022, the repayment capacity of FINANCIERE DE LA BASE (-124.20) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 454.12. 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 159.9x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2022) ?
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

454.115

Interest coverage (2022) ?
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

159.91

Liquidity indicators evolution
FINANCIERE DE LA BASE

Sector positioning

Liquidity ratio
454.12 2022
2020
2021
2022
Q1: 118.61
Med: 637.87
Q3: 4243.78
Average

In 2022, the liquidity ratio of FINANCIERE DE LA BASE (454.12) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
159.91x 2022
2020
2021
2022
Q1: -75.2x
Med: -1.06x
Q3: 0.0x
Excellent

In 2022, the interest coverage of FINANCIERE DE LA BASE (159.9x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 68 days. Excellent situation: suppliers finance 68 days of the operating cycle (retail model). WCR is negative (-199 days): operations structurally generate cash.

Operating WCR (2022) ?
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

-198 814 €

Customer credit (2022) ?
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 (2022) ?
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

68 j

Inventory turnover (2022) ?
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 in days of revenue (2022) ?
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

-199 j

WCR and payment terms evolution
FINANCIERE DE LA BASE

Positioning of FINANCIERE DE LA BASE in its sector

Comparison with sector Fonds de placement et entités financières similaires

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (23 transactions). This range of 52 207€ to 206 671€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2022
Indicative
52k€ 138k€ 206k€
138 336 € Range: 52 207€ - 206 671€
NAF 5 année 2022

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 23 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 (Fonds de placement et entités financières similaires)

Compare FINANCIERE DE LA BASE with other companies in the same sector:

Voir toutes les statistiques du secteur Fonds de placement et entités financières similaires

Frequently asked questions about FINANCIERE DE LA BASE

What is the revenue of FINANCIERE DE LA BASE ?

The revenue of FINANCIERE DE LA BASE in 2022 is 360 k€.

Is FINANCIERE DE LA BASE profitable?

FINANCIERE DE LA BASE recorded a net loss in 2022.

Where is the headquarters of FINANCIERE DE LA BASE ?

The headquarters of FINANCIERE DE LA BASE is located in PLUGUFFAN (29700), in the department Finistere.

Where to find the tax return of FINANCIERE DE LA BASE ?

The tax return of FINANCIERE DE LA BASE 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 FINANCIERE DE LA BASE operate?

FINANCIERE DE LA BASE operates in the sector Fonds de placement et entités financières similaires (NAF code 64.30Z). See the 'Sector positioning' section above to compare the company with its competitors.