FLAMEL PARTICIPATIONS ET DEVELOPPEMENT : revenue, balance sheet and financial ratios

FLAMEL PARTICIPATIONS ET DEVELOPPEMENT is a French company founded 11 years ago, specialized in the sector Activités des sociétés holding. Based in PARIS (75013), this company of category PME shows in 2017 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 - FLAMEL PARTICIPATIONS ET DEVELOPPEMENT (SIREN 802610584)
Indicator 2017 2016
Revenue 160 000 € 120 000 €
Net income -52 845 € -8 587 €
EBITDA -48 542 € -6 359 €
Net margin -33.0% -7.2%

Revenue and income statement

In 2017, FLAMEL PARTICIPATIONS ET DEVELOPPEMENT achieves revenue of 160 k€. Vs 2016, growth of +33% (120 k€ -> 160 k€). 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 -49 k€, representing -30.3% of revenue. Warning negative scissor effect: despite revenue change (+33%), EBITDA varies by -663%, reducing margin by 25.0 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -53 k€ (-33.0% of revenue), which will impact equity.

Revenue (2017) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

160 000 €

Gross margin (2017) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

160 000 €

EBITDA (2017) ?
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

-48 542 €

EBIT (2017) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-49 801 €

Net income (2017) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-52 845 €

EBITDA margin (2017) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-30.3%

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Chart evolution

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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 -869%. 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 108%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2017) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-869.457%

Financial autonomy (2017) ?
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

108.374%

Cash flow / Revenue (2017) ?
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

-32.241%

Repayment capacity (2017) ?
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

-4.329

Asset age ratio (2017) ?
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

39.8%

Solvency indicators evolution
FLAMEL PARTICIPATIONS ET DEVELOPPEMENT

Sector positioning

Debt ratio
-869.46 2017
2016
2017
Q1: 0.13
Med: 17.48
Q3: 97.01
Excellent -50 pts over 2 years

In 2017, the debt ratio of FLAMEL PARTICIPATIONS ET ... (-869.46) 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
108.37% 2017
2016
2017
Q1: 19.87%
Med: 57.98%
Q3: 88.0%
Excellent +9 pts over 2 years

In 2017, the financial autonomy of FLAMEL PARTICIPATIONS ET ... (108.4%) 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
-4.33 years 2017
2016
2017
Q1: -0.0 years
Med: 0.15 years
Q3: 4.24 years
Excellent

In 2017, the repayment capacity of FLAMEL PARTICIPATIONS ET ... (-4.33) 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 1607.29. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2017) ?
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

1607.292

Interest coverage (2017) ?
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

-6.271

Liquidity indicators evolution
FLAMEL PARTICIPATIONS ET DEVELOPPEMENT

Sector positioning

Liquidity ratio
1607.29 2017
2016
2017
Q1: 100.9
Med: 392.06
Q3: 1992.6
Good

In 2017, the liquidity ratio of FLAMEL PARTICIPATIONS ET ... (1607.29) 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
-6.27x 2017
2016
2017
Q1: -60.98x
Med: 0.0x
Q3: 0.34x
Average

In 2017, the interest coverage of FLAMEL PARTICIPATIONS ET ... (-6.3x) 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: 46 days. Excellent situation: suppliers finance 46 days of the operating cycle (retail model). Overall, WCR represents 139 days of revenue, i.e. 62 k€ to permanently finance.

Operating WCR (2017) ?
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

61 866 €

Customer credit (2017) ?
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 (2017) ?
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

46 j

Inventory turnover (2017) ?
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 (2017) ?
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

139 j

WCR and payment terms evolution
FLAMEL PARTICIPATIONS ET DEVELOPPEMENT

Positioning of FLAMEL PARTICIPATIONS ET DEVELOPPEMENT in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Based on 85 transactions of similar company sales in 2017, the value of FLAMEL PARTICIPATIONS ET DEVELOPPEMENT is estimated at 102 388 € (range 45 404€ - 147 522€). The price/revenue ratio is 0.64x (in line with sector norms). This multiples method compares the actual sale price of similar companies to their financial indicators (Revenue, EBITDA, Net Income). It provides a market-based indicative estimate.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2017
85 tx
45k€ 102k€ 147k€
102 388 € Range: 45 404€ - 147 522€
NAF 5 année 2017

Valuation method used

Revenue Multiple
160 000 € × 0.64x = 102 388 €
Range: 45 405€ - 147 523€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 85 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 (Activités des sociétés holding)

Compare FLAMEL PARTICIPATIONS ET DEVELOPPEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about FLAMEL PARTICIPATIONS ET DEVELOPPEMENT

What is the revenue of FLAMEL PARTICIPATIONS ET DEVELOPPEMENT ?

The revenue of FLAMEL PARTICIPATIONS ET DEVELOPPEMENT in 2017 is 160 k€.

Is FLAMEL PARTICIPATIONS ET DEVELOPPEMENT profitable?

FLAMEL PARTICIPATIONS ET DEVELOPPEMENT recorded a net loss in 2017.

Where is the headquarters of FLAMEL PARTICIPATIONS ET DEVELOPPEMENT ?

The headquarters of FLAMEL PARTICIPATIONS ET DEVELOPPEMENT is located in PARIS (75013), in the department Paris.

Where to find the tax return of FLAMEL PARTICIPATIONS ET DEVELOPPEMENT ?

The tax return of FLAMEL PARTICIPATIONS ET DEVELOPPEMENT 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 FLAMEL PARTICIPATIONS ET DEVELOPPEMENT operate?

FLAMEL PARTICIPATIONS ET DEVELOPPEMENT operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.