FINANCIERE DE LA FOSSE TRICOT : revenue, balance sheet and financial ratios

In 2025, FINANCIERE DE LA FOSSE TRICOT achieves revenue of 123 k€. Over the period 2021-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +87.3%. Significant drop of -32% vs 2024. After deducting consumption (0 €), gross margin stands at 123 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 7 k€, representing 6.0% of revenue. Warning negative scissor effect: despite revenue change (-32%), EBITDA varies by -90%, reducing margin by 34.4 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 89 k€, i.e. 72.2% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 48%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 64%. 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 2.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 72.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

The liquidity ratio (= Current assets / Current liabilities) stands at 283.71. 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 124.0x. Operating income very largely covers interest expenses: high safety margin.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 174 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 56 days. The gap of 118 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 53 days of revenue, i.e. 18 k€ to permanently finance.

Indicative estimate only : the number of comparable transactions in this sector is limited (20 transactions). This range of 50 301€ to 528 790€ is provided for information purposes only and requires in-depth analysis to be confirmed.