FLIPPOT PARTICIPATIONS : revenue, balance sheet and financial ratios

FLIPPOT PARTICIPATIONS is a French company founded 14 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in LE BOURGNEUF-LA-FORET (53410), this company of category PME shows in 2025 a revenue of 19 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - FLIPPOT PARTICIPATIONS (SIREN 532389806)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 19 200 € 504 495 € 789 577 € 808 277 € 674 484 € 376 550 € 249 763 € 228 684 € 132 529 €
Net income -248 647 € 3 314 108 € 207 342 € 57 116 € 65 069 € 54 802 € 8 184 € 36 329 € -14 429 €
EBITDA -36 161 € 29 069 € 311 901 € 78 640 € 26 464 € 34 540 € 21 440 € 18 751 € 11 078 €
Net margin -1295.0% 656.9% 26.3% 7.1% 9.6% 14.6% 3.3% 15.9% -10.9%

Revenue and income statement

In 2025, FLIPPOT PARTICIPATIONS achieves revenue of 19 k€. Revenue is declining over the period 2017-2025 (CAGR: -21.5%). Significant drop of -96% vs 2024. After deducting consumption (0 €), gross margin stands at 19 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 -36 k€, representing -188.3% of revenue. Warning negative scissor effect: despite revenue change (-96%), EBITDA varies by -224%, reducing margin by 194.1 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -249 k€ (-1295.0% of revenue), which will impact equity.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

19 200 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

19 200 €

EBITDA (2025) ?
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

-36 161 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-39 741 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-248 647 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-188.3%

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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 2%. 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 90%. 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 0.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 302.3% 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 (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

1.808%

Financial autonomy (2025) ?
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

89.87%

Cash flow / Revenue (2025) ?
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

302.302%

Repayment capacity (2025) ?
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

0.885

Asset age ratio (2025) ?
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

79.1%

Solvency indicators evolution
FLIPPOT PARTICIPATIONS

Sector positioning

Debt ratio
1.81 2025
2023
2024
2025
Q1: 0.0
Med: 9.32
Q3: 106.89
Good -22 pts over 3 years

In 2025, the debt ratio of FLIPPOT PARTICIPATIONS (1.81) 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
89.87% 2025
2023
2024
2025
Q1: 5.44%
Med: 48.25%
Q3: 86.22%
Excellent +7 pts over 3 years

In 2025, the financial autonomy of FLIPPOT PARTICIPATIONS (89.9%) 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
0.89 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 1.1 years
Q3: 9.05 years
Good -6 pts over 3 years

In 2025, the repayment capacity of FLIPPOT PARTICIPATIONS (0.89) 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 13272.03. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

13272.031

Interest coverage (2025) ?
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

-148.898

Liquidity indicators evolution
FLIPPOT PARTICIPATIONS

Sector positioning

Liquidity ratio
13272.03 2025
2023
2024
2025
Q1: 94.97
Med: 379.16
Q3: 1892.71
Excellent +42 pts over 3 years

In 2025, the liquidity ratio of FLIPPOT PARTICIPATIONS (13272.03) 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.

Interest coverage
-148.9x 2025
2023
2024
2025
Q1: -0.08x
Med: 0.0x
Q3: 11.93x
Average -27 pts over 3 years

In 2025, the interest coverage of FLIPPOT PARTICIPATIONS (-148.9x) 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: 155 days. Excellent situation: suppliers finance 155 days of the operating cycle (retail model). Overall, WCR represents 34013 days of revenue, i.e. 1.8 M€ to permanently finance. Over 2017-2025, WCR increased by +1393%, requiring additional financing.

Operating WCR (2025) ?
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

1 814 025 €

Customer credit (2025) ?
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 (2025) ?
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

155 j

Inventory turnover (2025) ?
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 (2025) ?
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

34013 j

WCR and payment terms evolution
FLIPPOT PARTICIPATIONS

Positioning of FLIPPOT PARTICIPATIONS in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 117 transactions of similar company sales in 2025, the value of FLIPPOT PARTICIPATIONS is estimated at 17 631 € (range 8 279€ - 41 580€). The price/revenue ratio is 0.92x (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.

Estimated enterprise value 2025
117 transactions
8k€ 17k€ 41k€
17 631 € Range: 8 279€ - 41 580€
NAF 5 année 2025

Valuation method used

Revenue Multiple
19 200 € × 0.92x = 17 631 €
Range: 8 280€ - 41 580€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 117 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 (Location de terrains et d'autres biens immobiliers)

Compare FLIPPOT PARTICIPATIONS with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about FLIPPOT PARTICIPATIONS

What is the revenue of FLIPPOT PARTICIPATIONS ?

The revenue of FLIPPOT PARTICIPATIONS in 2025 is 19 k€.

Is FLIPPOT PARTICIPATIONS profitable?

FLIPPOT PARTICIPATIONS recorded a net loss in 2025.

Where is the headquarters of FLIPPOT PARTICIPATIONS ?

The headquarters of FLIPPOT PARTICIPATIONS is located in LE BOURGNEUF-LA-FORET (53410), in the department Mayenne.

Where to find the tax return of FLIPPOT PARTICIPATIONS ?

The tax return of FLIPPOT PARTICIPATIONS 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 FLIPPOT PARTICIPATIONS operate?

FLIPPOT PARTICIPATIONS operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.