FLIN ESCALIERS FRANCE : revenue, balance sheet and financial ratios

FLIN ESCALIERS FRANCE is a French company founded 8 years ago, specialized in the sector Fabrication de charpentes et d'autres menuiseries. Based in LANGUENAN (22130), this company of category PME shows in 2021 a revenue of 9.6 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 - FLIN ESCALIERS FRANCE (SIREN 838545457)
Indicator 2021 2020 2019
Revenue 9 632 556 € 9 754 543 € 8 000 293 €
Net income -348 343 € 16 949 € 230 443 €
EBITDA -387 932 € -291 719 € 397 698 €
Net margin -3.6% 0.2% 2.9%

Revenue and income statement

In 2021, FLIN ESCALIERS FRANCE achieves revenue of 9.6 M€. Over the period 2019-2021, the company shows strong growth with a CAGR (compound annual growth rate) of +9.7%. Slight decline of -1% vs 2020. After deducting consumption (2.8 M€), gross margin stands at 6.8 M€, i.e. a rate of 71%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -388 k€, representing -4.0% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -348 k€ (-3.6% of revenue), which will impact equity.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

9 632 556 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

6 839 287 €

EBITDA (2021) ?
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

-387 932 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-358 116 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-348 343 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-4.0%

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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 361%. 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 9%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

360.894%

Financial autonomy (2021) ?
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

9.029%

Cash flow / Revenue (2021) ?
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

-4.386%

Repayment capacity (2021) ?
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

-5.038

Asset age ratio (2021) ?
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

80.4%

Solvency indicators evolution
FLIN ESCALIERS FRANCE

Sector positioning

Debt ratio
360.89 2021
2019
2020
2021
Q1: 6.73
Med: 36.02
Q3: 102.31
Watch +6 pts over 3 years

In 2021, the debt ratio of FLIN ESCALIERS FRANCE (360.89) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
9.03% 2021
2019
2020
2021
Q1: 15.15%
Med: 37.25%
Q3: 57.3%
Average -7 pts over 3 years

In 2021, the financial autonomy of FLIN ESCALIERS FRANCE (9.0%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
-5.04 years 2021
2019
2020
2021
Q1: 0.0 years
Med: 0.91 years
Q3: 3.06 years
Excellent -35 pts over 3 years

In 2021, the repayment capacity of FLIN ESCALIERS FRANCE (-5.04) 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 143.52. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2021) ?
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

143.521

Interest coverage (2021) ?
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

-7.655

Liquidity indicators evolution
FLIN ESCALIERS FRANCE

Sector positioning

Liquidity ratio
143.52 2021
2019
2020
2021
Q1: 149.03
Med: 217.55
Q3: 309.93
Watch

In 2021, the liquidity ratio of FLIN ESCALIERS FRANCE (143.52) 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
-7.66x 2021
2019
2020
2021
Q1: 0.0x
Med: 0.81x
Q3: 3.15x
Watch -49 pts over 3 years

In 2021, the interest coverage of FLIN ESCALIERS FRANCE (-7.7x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 109 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 50 days. The gap of 59 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 74 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 105 days of revenue, i.e. 2.8 M€ to permanently finance. Over 2019-2021, WCR increased by +176%, requiring additional financing.

Operating WCR (2021) ?
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

2 801 629 €

Customer credit (2021) ?
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

109 j

Supplier credit (2021) ?
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

50 j

Inventory turnover (2021) ?
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

74 j

WCR in days of revenue (2021) ?
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

105 j

WCR and payment terms evolution
FLIN ESCALIERS FRANCE

Positioning of FLIN ESCALIERS FRANCE in its sector

Comparison with sector Fabrication de charpentes et d'autres menuiseries

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (44 transactions). This range of 794 546€ to 1 696 389€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2021
Indicative
794k€ 1341k€ 1696k€
1 341 417 € Range: 794 546€ - 1 696 389€
NAF 4 all-time Aggregated at NAF sub-class level
How is this estimate calculated?

This estimate is based on the analysis of 44 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 (Fabrication de charpentes et d'autres menuiseries)

Compare FLIN ESCALIERS FRANCE with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de charpentes et d'autres menuiseries

Frequently asked questions about FLIN ESCALIERS FRANCE

What is the revenue of FLIN ESCALIERS FRANCE ?

The revenue of FLIN ESCALIERS FRANCE in 2021 is 9.6 M€.

Is FLIN ESCALIERS FRANCE profitable?

FLIN ESCALIERS FRANCE recorded a net loss in 2021.

Where is the headquarters of FLIN ESCALIERS FRANCE ?

The headquarters of FLIN ESCALIERS FRANCE is located in LANGUENAN (22130), in the department Cotes-d'Armor.

Where to find the tax return of FLIN ESCALIERS FRANCE ?

The tax return of FLIN ESCALIERS FRANCE 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 FLIN ESCALIERS FRANCE operate?

FLIN ESCALIERS FRANCE operates in the sector Fabrication de charpentes et d'autres menuiseries (NAF code 16.23Z). See the 'Sector positioning' section above to compare the company with its competitors.