SIREN : 828852962
FLS is a French company founded 9 years ago, specialized in the sector Débits de boissons. Based in LA TESTE-DE-BUCH (33260), this company of category PME shows in 2022 a revenue of 722 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-02
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2022 | 2021 | 2019 | 2018 |
|---|---|---|---|---|
| Revenue | 721 714 € | 803 733 € | 581 313 € | 844 247 € |
| Net income | 644 030 € | 303 517 € | 62 042 € | 109 276 € |
| EBITDA | 135 359 € | 426 349 € | 123 619 € | 210 771 € |
| Net margin | 89.2% | 37.8% | 10.7% | 12.9% |
In 2022, FLS achieves revenue of 722 k€. Activity remains stable over the period (CAGR: -3.8%). Significant drop of -10% vs 2021. After deducting consumption (143 k€), gross margin stands at 578 k€, i.e. a rate of 80%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 135 k€, representing 18.8% of revenue. Warning negative scissor effect: despite revenue change (-10%), EBITDA varies by -68%, reducing margin by 34.3 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 644 k€, i.e. 89.2% of revenue. This profit can be retained or distributed to shareholders.
721 714 €
578 231 €
135 359 €
259 829 €
644 030 €
18.8%
The debt ratio (= Financial debt / Equity x 100) stands at 38%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 56%. 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 34.2 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 1.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
37.777%
55.967%
1.659%
34.201
92.9%
In 2022, the debt ratio of FLS (37.78) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2022, the financial autonomy of FLS (56.0%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.
In 2022, the repayment capacity of FLS (34.20) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.
The liquidity ratio (= Current assets / Current liabilities) stands at 1973.85. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 3.7x. Financial charges are adequately covered by operations.
1973.845
3.675
In 2022, the liquidity ratio of FLS (1973.85) 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.
In 2022, the interest coverage of FLS (3.7x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.
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: 35 days. Excellent situation: suppliers finance 35 days of the operating cycle (retail model). Inventory turnover is 23 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 443 days of revenue, i.e. 887 k€ to permanently finance. Over 2018-2022, WCR increased by +2088%, requiring additional financing.
887 420 €
0 j
35 j
23 j
443 j
Based on 128 transactions of similar company sales in 2022, the value of FLS is estimated at 1 128 188 € (range 648 194€ - 2 187 109€). With an EBITDA of 135 359€, the sector multiple of 3.6x is applied. The price/revenue ratio is 1.62x (premium valuation). 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.
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This estimate is based on the analysis of 128 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare FLS with other companies in the same sector:
The revenue of FLS in 2022 is 722 k€.
Yes, FLS generated a net profit of 644 k€ in 2022.
The headquarters of FLS is located in LA TESTE-DE-BUCH (33260), in the department Gironde.
The tax return of FLS 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).
FLS operates in the sector Débits de boissons (NAF code 56.30Z). See the 'Sector positioning' section above to compare the company with its competitors.