FL CONCEPTS ET CO : revenue, balance sheet and financial ratios

FL CONCEPTS ET CO is a French company founded 36 years ago, specialized in the sector Production de films et de programmes pour la télévision . Based in BOBIGNY (93000), this company of category PME shows in 2013 a revenue of 1.8 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 - FL CONCEPTS ET CO (SIREN 352160691)
Indicator 2013 2012
Revenue 1 791 656 € 1 782 328 €
Net income -215 749 € -380 317 €
EBITDA 770 268 € 1 487 728 €
Net margin -12.0% -21.3%

Revenue and income statement

In 2013, FL CONCEPTS ET CO achieves revenue of 1.8 M€. Vs 2012: +1%. After deducting consumption (907 €), gross margin stands at 1.8 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 770 k€, representing 43.0% of revenue. Warning negative scissor effect: despite revenue change (+1%), EBITDA varies by -48%, reducing margin by 40.5 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -216 k€ (-12.0% of revenue), which will impact equity.

Revenue (2013) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 791 656 €

Gross margin (2013) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 790 749 €

EBITDA (2013) ?
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

770 268 €

EBIT (2013) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-247 599 €

Net income (2013) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-215 749 €

EBITDA margin (2013) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

41.0%

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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 -170%. 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 -10%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 26.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2013) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-169.677%

Financial autonomy (2013) ?
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

-10.485%

Cash flow / Revenue (2013) ?
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

26.838%

Repayment capacity (2013) ?
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

0.191

Asset age ratio (2013) ?
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

55.0%

Solvency indicators evolution
FL CONCEPTS ET CO

Sector positioning

Debt ratio
-169.68 2013
2012
2013
Q1: 0.0
Med: 1.02
Q3: 35.02
Excellent +14 pts over 2 years

In 2013, the debt ratio of FL CONCEPTS ET CO (-169.68) 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
-10.48% 2013
2012
2013
Q1: 0.03%
Med: 12.27%
Q3: 48.45%
Watch +11 pts over 2 years

In 2013, the financial autonomy of FL CONCEPTS ET CO (-10.5%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
0.19 years 2013
2012
2013
Q1: -0.03 years
Med: 0.0 years
Q3: 0.03 years
Watch

In 2013, the repayment capacity of FL CONCEPTS ET CO (0.19) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 72.97. 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 3.9x. Financial charges are adequately covered by operations.

Liquidity ratio (2013) ?
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

72.97

Interest coverage (2013) ?
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

3.94

Liquidity indicators evolution
FL CONCEPTS ET CO

Sector positioning

Liquidity ratio
72.97 2013
2012
2013
Q1: 86.13
Med: 129.57
Q3: 245.67
Watch -30 pts over 2 years

In 2013, the liquidity ratio of FL CONCEPTS ET CO (72.97) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
3.94x 2013
2012
2013
Q1: 0.0x
Med: 0.0x
Q3: 0.68x
Excellent

In 2013, the interest coverage of FL CONCEPTS ET CO (3.9x) 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: 180 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 204 days. Favorable situation: supplier credit is longer than customer credit by 24 days. WCR is negative (-31 days): operations structurally generate cash.

Operating WCR (2013) ?
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

-152 380 €

Customer credit (2013) ?
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

180 j

Supplier credit (2013) ?
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

204 j

Inventory turnover (2013) ?
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 (2013) ?
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

-31 j

WCR and payment terms evolution
FL CONCEPTS ET CO

Positioning of FL CONCEPTS ET CO in its sector

Comparison with sector Production de films et de programmes pour la télévision

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (28 transactions). This range of 172 014€ to 2 011 718€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2013
Indicative
172k€ 554k€ 2011k€
554 634 € Range: 172 014€ - 2 011 718€
NAF 5 all-time
How is this estimate calculated?

This estimate is based on the analysis of 28 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 (Production de films et de programmes pour la télévision )

Compare FL CONCEPTS ET CO with other companies in the same sector:

Voir toutes les statistiques du secteur Production de films et de programmes pour la télévision

Frequently asked questions about FL CONCEPTS ET CO

What is the revenue of FL CONCEPTS ET CO ?

The revenue of FL CONCEPTS ET CO in 2013 is 1.8 M€.

Is FL CONCEPTS ET CO profitable?

FL CONCEPTS ET CO recorded a net loss in 2013.

Where is the headquarters of FL CONCEPTS ET CO ?

The headquarters of FL CONCEPTS ET CO is located in BOBIGNY (93000), in the department Seine-Saint-Denis.

Where to find the tax return of FL CONCEPTS ET CO ?

The tax return of FL CONCEPTS ET CO 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 FL CONCEPTS ET CO operate?

FL CONCEPTS ET CO operates in the sector Production de films et de programmes pour la télévision (NAF code 59.11A). See the 'Sector positioning' section above to compare the company with its competitors.