SIREN : 453188211
FLAM is a French company founded 22 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in ALBERTVILLE (73200), this company of category ETI shows in 2024 a revenue of 7.3 M€. 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2017 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 7 321 958 € | 7 245 157 € | 7 501 321 € | 6 955 600 € | 5 755 234 € | 6 240 737 € | 5 426 522 € | 6 694 424 € | 5 202 639 € |
| Net income | 222 165 € | 228 978 € | 138 775 € | 343 237 € | 130 374 € | 116 900 € | 2 902 € | -157 689 € | 72 880 € |
| EBITDA | 529 314 € | 471 930 € | 311 839 € | 633 030 € | 334 445 € | 307 920 € | 155 189 € | 70 776 € | 200 522 € |
| Net margin | 3.0% | 3.2% | 1.9% | 4.9% | 2.3% | 1.9% | 0.1% | -2.4% | 1.4% |
In 2024, FLAM achieves revenue of 7.3 M€. Over the period 2017-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.0%. Vs 2023: +1%. After deducting consumption (4.4 M€), gross margin stands at 3.0 M€, i.e. a rate of 40%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 529 k€, representing 7.2% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 222 k€, i.e. 3.0% of revenue. This profit can be retained or distributed to shareholders.
7 321 958 €
2 965 204 €
529 314 €
357 213 €
222 165 €
7.2%
The debt ratio (= Financial debt / Equity x 100) stands at 164%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 31%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 5.5 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 5.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
163.855%
31.049%
5.349%
5.473
15.2%
In 2024, the debt ratio of FLAM (163.85) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of FLAM (31.1%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of FLAM (5.47) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.
The liquidity ratio (= Current assets / Current liabilities) stands at 467.13. 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 21.7x. Operating income very largely covers interest expenses: high safety margin.
467.127
21.681
In 2024, the liquidity ratio of FLAM (467.13) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.
In 2024, the interest coverage of FLAM (21.7x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 9 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 24 days. Favorable situation: supplier credit is longer than customer credit by 15 days. Inventory turnover is 109 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 105 days of revenue, i.e. 2.1 M€ to permanently finance.
2 141 673 €
9 j
24 j
109 j
105 j
Indicative estimate only : the number of comparable transactions in this sector is limited (25 transactions). This range of 1 050 895€ to 5 035 097€ is provided for information purposes only and requires in-depth analysis to be confirmed.
This estimate is based on the analysis of 25 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare FLAM with other companies in the same sector:
Voir toutes les statistiques du secteur Commerce de détail d'articles de sport en magasin spécialisé
The revenue of FLAM in 2024 is 7.3 M€.
Yes, FLAM generated a net profit of 222 k€ in 2024.
The headquarters of FLAM is located in ALBERTVILLE (73200), in the department Savoie.
The tax return of FLAM 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).
FLAM operates in the sector Commerce de détail d'articles de sport en magasin spécialisé (NAF code 47.64Z). See the 'Sector positioning' section above to compare the company with its competitors.