Employees: 12 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 2020-01-02 (6 years)Status: ActiveBusiness sector: Fabrication d’articles de joaillerie et bijouterieLocation: BESANCON (25000), Doubs
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
FLORIANCE : revenue, balance sheet and financial ratios
FLORIANCE is a French company
founded 6 years ago,
specialized in the sector Fabrication d’articles de joaillerie et bijouterie.
Based in BESANCON (25000),
this company of category PME
shows in 2023 a net income positive of 2.3 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2023, FLORIANCE generates positive net income of 2.3 M€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2021-2023: 144 k€ -> 2.3 M€.
Net income (2023)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
2 291 615 €
Loading income statement...
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
Loading data...
Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
Loading data...
Item
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 133%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 35%. The balance between equity and debt is satisfactory.
Debt ratio (2023)
?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
132.545%
Financial autonomy (2023)
?
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
35.477%
Asset age ratio (2023)
?
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
2021
2022
2023
Debt ratio
127.644
112.876
132.545
Financial autonomy
37.008
37.853
35.477
Repayment capacity
None
None
None
Cash flow / Revenue
None%
None%
None%
Sector positioning
Debt ratio
132.542023
2021
2022
2023
Q1: 0.2
Med: 14.18
Q3: 65.14
Watch
In 2023, the debt ratio of FLORIANCE (132.54) 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
35.48%2023
2021
2022
2023
Q1: 11.87%
Med: 45.83%
Q3: 67.67%
Average
In 2023, the financial autonomy of FLORIANCE (35.5%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 415.60. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2023)
?
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
415.596
Liquidity indicators evolution FLORIANCE
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2021
2022
2023
Liquidity ratio
567.18
390.29
415.596
Interest coverage
None
None
None
Sector positioning
Liquidity ratio
415.62023
2021
2022
2023
Q1: 189.08
Med: 309.57
Q3: 560.99
Good-14 pts over 3 years
In 2023, the liquidity ratio of FLORIANCE (415.60) 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.
Positioning of FLORIANCE in its sector
Comparison with sector Fabrication d’articles de joaillerie et bijouterie
Valuation estimate
Based on 101 transactions of similar company sales
(all years),
the value of FLORIANCE is estimated at
6 384 848 €
(range 1 776 999€ - 13 045 984€).
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 value2023
101 transactions
1776k€6384k€13045k€
6 384 848 €Range: 1 776 999€ - 13 045 984€
Section all-time
Aggregated at NAF section level
Valuation method used
Net Income Multiple
2 291 615 €
×
2.8x
=6 384 848 €
Range: 1 777 000€ - 13 045 985€
Only this financial indicator is available for this company.
How is this estimate calculated?
This estimate is based on the analysis of 101 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 d’articles de joaillerie et bijouterie)
Compare FLORIANCE with other companies in the same sector:
The revenue of FLORIANCE is not publicly disclosed (confidential accounts filed with INPI).
Is FLORIANCE profitable?
Yes, FLORIANCE generated a net profit of 2.3 M€ in 2023.
Where is the headquarters of FLORIANCE ?
The headquarters of FLORIANCE is located in BESANCON (25000), in the department Doubs.
Where to find the tax return of FLORIANCE ?
The tax return of FLORIANCE 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 FLORIANCE operate?
FLORIANCE operates in the sector Fabrication d’articles de joaillerie et bijouterie (NAF code 32.12Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
Rotate your phone to landscape mode to view the chart