Le dernier exercice comptable publié pour cette entreprise remonte à 2020. Les données ci-dessous peuvent ne plus refléter sa situation actuelle.

FLO : revenue, balance sheet and financial ratios

FLO is a French company founded 11 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté. Based in LA SAULCE (05110), this company of category PME shows in 2020 a revenue of 8.2 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-06-13

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

Synthèse

Santé financière : Saine

Aucun signal de fragilité majeur : rentabilité positive et structure financière équilibrée.

In summary, FLO combines a growing business with positive profitability. Its financial structure is solid, with debt well contained relative to its sector.

Financial history - FLO (SIREN 808642276)
Indicator 2025 2024 2023 2022 2021 2020 2017
Revenue N/C N/C N/C N/C N/C 8 220 621 € 2 610 551 €
Net income 33 772 € 106 601 € 147 587 € -1 264 € -1 084 € 828 € 14 661 €
EBITDA N/C N/C N/C N/C N/C 805 € 17 553 €
Net margin N/C N/C N/C N/C N/C 0.0% 0.6%

Revenue and income statement

In 2025, FLO generates positive net income of 34 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

8 220 621 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

63 831 €

EBITDA (2020) ?
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

805 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

974 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

828 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

0.0%

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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 11%. This ratio is more favorable than the sector median (11.1%). Financial autonomy (= Equity / Total assets x 100) reaches 20%. Compared with its sector, this ratio places the company among the best positioned (sector median: 34.5%). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 19.3 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

10.96%

Financial autonomy (2020) ?
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

20.18%

Cash flow / Revenue (2020) ?
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

0.01%

Repayment capacity (2020) ?
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

19.34

Solvency indicators evolution
FLO

Sector positioning

Debt ratio
3.71% 2025
Q1: 0.79%
Med: 11.05%
Q3: 80.81%
Good -5 pts over 3 years

In 2025, the debt ratio of FLO (3.7%) 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
82.26% 2025
Q1: 20.0%
Med: 34.51%
Q3: 67.75%
Excellent +60 pts over 3 years

In 2025, the financial autonomy of FLO (82.3%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 1.25. Compared with its sector, this ratio places the company among the best positioned (sector median: 2.6).

Liquidity ratio (2020) ?
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

1.25

Interest coverage (2020) ?
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

0.0

Liquidity indicators evolution
FLO

Sector positioning

Liquidity ratio
6.53 2025
Q1: 1.4
Med: 2.57
Q3: 4.83
Excellent +56 pts over 3 years

In 2025, the liquidity ratio of FLO (6.53) 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.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Overall, WCR represents 30 days of revenue, i.e. 0 € to permanently finance. Between 2017 and 2020, WCR worsened by 25 days of revenue, signaling an increased financing need.

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

0 €

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

914 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

414 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

0 j

WCR in days of revenue (2020) ?
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

30 j

WCR and payment terms evolution
FLO

Positioning of FLO in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté

Valuation estimate

Based on 64 transactions of similar company sales (all years), the value of FLO is estimated at 60 855 € (range 31 481€ - 396 168€). 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 2025
64 tx
31k€ 60k€ 396k€
60 855 € Range: 31 481€ - 396 168€
NAF 5 all-time

Valuation method used

Net Income Multiple
33 772 € × 1.8x = 60 856 €
Range: 31 482€ - 396 169€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 64 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 (Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté)

Compare FLO with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté

Top companies in Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté

Largest companies by revenue in the sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté:

Top companies in Hautes-Alpes

Largest companies by revenue in the department Hautes-Alpes:

Voir le classement complet du département Hautes-Alpes

Frequently asked questions about FLO

What is the revenue of FLO ?

The revenue of FLO in 2020 is 8.2 M€.

Is FLO profitable?

Yes, FLO generated a net profit of 34 k€ in 2025.

Where is the headquarters of FLO ?

The headquarters of FLO is located in LA SAULCE (05110), in the department Hautes-Alpes.

Where to find the tax return of FLO ?

The tax return of FLO 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 FLO operate?

FLO operates in the sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté (NAF code 46.45Z). See the 'Sector positioning' section above to compare the company with its competitors.