Employees: 11 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2001-06-05 (24 years)Status: ActiveBusiness sector: Travaux de maçonnerie générale et gros œuvre de bâtimentLocation: SAINTE-CECILE-LES-VIGNES (84290), Vaucluse
FLOREAL : revenue, balance sheet and financial ratios
FLOREAL is a French company
founded 24 years ago,
specialized in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment.
Based in SAINTE-CECILE-LES-VIGNES (84290),
this company of category PME
shows in 2024 a revenue of 992 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2024, FLOREAL achieves revenue of 992 k€. Activity remains stable over the period (CAGR: -0.3%). Significant drop of -34% vs 2023. After deducting consumption (286 k€), gross margin stands at 706 k€, i.e. a rate of 71%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -129 k€, representing -13.0% of revenue. Warning negative scissor effect: despite revenue change (-34%), EBITDA varies by -435%, reducing margin by 15.6 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -144 k€ (-14.5% of revenue), which will impact equity.
Revenue (2024)
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Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
992 445 €
Gross margin (2024)
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Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
706 375 €
EBITDA (2024)
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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
-129 222 €
EBIT (2024)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
-142 390 €
Net income (2024)
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Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
-144 195 €
EBITDA margin (2024)
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EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
-13.0%
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 551%. 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 5%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
Debt ratio (2024)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
550.516%
Financial autonomy (2024)
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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
5.215%
Cash flow / Revenue (2024)
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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
-12.875%
Repayment capacity (2024)
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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
-0.797
Asset age ratio (2024)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Debt ratio
48.147
17.123
29.615
16.923
7.231
21.145
32.225
34.568
550.516
Financial autonomy
30.208
33.76
39.251
38.654
47.652
40.882
37.841
36.225
5.215
Repayment capacity
2.992
1.314
0.782
0.71
0.224
1.627
0.778
0.963
-0.797
Cash flow / Revenue
0.984%
1.411%
1.468%
2.637%
4.539%
1.218%
2.291%
2.174%
-12.875%
Sector positioning
Debt ratio
550.522024
2022
2023
2024
Q1: 1.22
Med: 17.23
Q3: 51.19
Watch+20 pts over 3 years
In 2024, the debt ratio of FLOREAL (550.52) 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
5.21%2024
2022
2023
2024
Q1: 11.24%
Med: 33.41%
Q3: 54.18%
Average-36 pts over 3 years
In 2024, the financial autonomy of FLOREAL (5.2%) 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
-0.8 years2024
2022
2023
2024
Q1: 0.0 years
Med: 0.04 years
Q3: 1.03 years
Excellent-35 pts over 3 years
In 2024, the repayment capacity of FLOREAL (-0.80) 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 122.87. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2024)
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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
122.866
Interest coverage (2024)
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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
-2.117
Liquidity indicators evolution FLOREAL
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Liquidity ratio
129.413
134.881
141.021
197.98
173.751
132.413
123.419
123.669
122.866
Interest coverage
26.662
17.658
3.756
2.021
0.321
2.255
0.982
4.977
-2.117
Sector positioning
Liquidity ratio
122.872024
2022
2023
2024
Q1: 138.85
Med: 197.41
Q3: 306.86
Watch
In 2024, the liquidity ratio of FLOREAL (122.87) 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
-2.12x2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 2.21x
Average-36 pts over 3 years
In 2024, the interest coverage of FLOREAL (-2.1x) 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: 62 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 52 days. The company must finance 10 days of gap between collections and payments. Inventory turnover is 3 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 53 days of revenue, i.e. 146 k€ to permanently finance.
Operating WCR (2024)
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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
146 286 €
Customer credit (2024)
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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
62 j
Supplier credit (2024)
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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
52 j
Inventory turnover (2024)
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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
3 j
WCR in days of revenue (2024)
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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
53 j
WCR and payment terms evolution FLOREAL
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Operating WCR
172 830 €
129 941 €
186 582 €
47 647 €
95 106 €
123 146 €
211 496 €
172 514 €
146 286 €
Inventory turnover (days)
1
1
2
2
1
2
2
2
3
Customer payment term (days)
74
59
64
40
36
36
42
52
62
Supplier payment term (days)
50
46
50
30
46
34
34
45
52
Positioning of FLOREAL in its sector
Comparison with sector Travaux de maçonnerie générale et gros œuvre de bâtiment
Valuation estimate
Indicative estimate only : the number of comparable transactions in this sector is limited (25 transactions).
This range of 130 935€ to 405 635€ is provided for information purposes only and requires in-depth analysis to be confirmed.
Estimated enterprise value2024
Indicative
130k€209k€405k€
209 639 €Range: 130 935€ - 405 635€
NAF 5 année 2024
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
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.
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 (Travaux de maçonnerie générale et gros œuvre de bâtiment)
Compare FLOREAL with other companies in the same sector:
The headquarters of FLOREAL is located in SAINTE-CECILE-LES-VIGNES (84290), in the department Vaucluse.
Where to find the tax return of FLOREAL ?
The tax return of FLOREAL 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 FLOREAL operate?
FLOREAL operates in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment (NAF code 43.99C). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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