FL INVESTISSEMENTS : revenue, balance sheet and financial ratios

FL INVESTISSEMENTS is a French company founded 22 years ago, specialized in the sector Fonds de placement et entités financières similaires. Based in BELLERIVE-SUR-ALLIER (03700), this company of category ETI shows in 2024 a revenue of 160 k€. 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 INVESTISSEMENTS (SIREN 448690768)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 160 000 € 244 818 € 352 899 € 313 384 € 257 243 € 209 375 € 160 000 € 180 000 € 145 000 €
Net income 3 086 892 € 2 234 198 € 587 104 € 881 967 € 749 063 € 684 948 € 391 182 € 338 328 € 34 919 €
EBITDA -41 345 € 408 € 17 347 € -9 225 € 15 923 € 18 791 € 21 089 € 31 934 € 39 162 €
Net margin 1929.3% 912.6% 166.4% 281.4% 291.2% 327.1% 244.5% 188.0% 24.1%

Revenue and income statement

In 2024, FL INVESTISSEMENTS achieves revenue of 160 k€. Revenue is growing positively over 9 years (CAGR: +1.2%). Significant drop of -35% vs 2023. After deducting consumption (0 €), gross margin stands at 160 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 -41 k€, representing -25.8% of revenue. Warning negative scissor effect: despite revenue change (-35%), EBITDA varies by -10234%, reducing margin by 26.0 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 3.1 M€, i.e. 1929.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

160 000 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

160 000 €

EBITDA (2024) ?
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

-41 345 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-115 053 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

3 086 892 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-25.8%

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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 7%. 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 91%. 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 0.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 1975.4% 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 (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

6.534%

Financial autonomy (2024) ?
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

91.104%

Cash flow / Revenue (2024) ?
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

1975.38%

Repayment capacity (2024) ?
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

0.153

Asset age ratio (2024) ?
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

8.3%

Solvency indicators evolution
FL INVESTISSEMENTS

Sector positioning

Debt ratio
6.53 2024
2022
2023
2024
Q1: 0.01
Med: 13.69
Q3: 116.56
Good -38 pts over 3 years

In 2024, the debt ratio of FL INVESTISSEMENTS (6.53) 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
91.1% 2024
2022
2023
2024
Q1: 13.95%
Med: 55.8%
Q3: 90.35%
Excellent +35 pts over 3 years

In 2024, the financial autonomy of FL INVESTISSEMENTS (91.1%) 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.

Repayment capacity
0.15 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.15 years
Q3: 4.69 years
Good -25 pts over 3 years

In 2024, the repayment capacity of FL INVESTISSEMENTS (0.15) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 981.59. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

981.588

Interest coverage (2024) ?
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

-61.974

Liquidity indicators evolution
FL INVESTISSEMENTS

Sector positioning

Liquidity ratio
981.59 2024
2022
2023
2024
Q1: 132.35
Med: 897.73
Q3: 5412.13
Good +11 pts over 3 years

In 2024, the liquidity ratio of FL INVESTISSEMENTS (981.59) 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.

Interest coverage
-61.97x 2024
2022
2023
2024
Q1: -144.56x
Med: -8.16x
Q3: 0.0x
Average -35 pts over 3 years

In 2024, the interest coverage of FL INVESTISSEMENTS (-62.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 35 days. Excellent situation: suppliers finance 35 days of the operating cycle (retail model). Overall, WCR represents 3297 days of revenue, i.e. 1.5 M€ to permanently finance. Over 2016-2024, WCR increased by +38%, requiring additional financing.

Operating WCR (2024) ?
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

1 465 170 €

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

35 j

Inventory turnover (2024) ?
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 (2024) ?
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

3297 j

WCR and payment terms evolution
FL INVESTISSEMENTS

Positioning of FL INVESTISSEMENTS 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 (26 transactions). This range of 3 513 207€ to 24 013 344€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
3513k€ 16098k€ 24013k€
16 098 599 € Range: 3 513 207€ - 24 013 344€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 26 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 FL INVESTISSEMENTS with other companies in the same sector:

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

Frequently asked questions about FL INVESTISSEMENTS

What is the revenue of FL INVESTISSEMENTS ?

The revenue of FL INVESTISSEMENTS in 2024 is 160 k€.

Is FL INVESTISSEMENTS profitable?

Yes, FL INVESTISSEMENTS generated a net profit of 3.1 M€ in 2024.

Where is the headquarters of FL INVESTISSEMENTS ?

The headquarters of FL INVESTISSEMENTS is located in BELLERIVE-SUR-ALLIER (03700), in the department Allier.

Where to find the tax return of FL INVESTISSEMENTS ?

The tax return of FL INVESTISSEMENTS 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 INVESTISSEMENTS operate?

FL INVESTISSEMENTS 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.