FOCH INVESTISSEMENT : revenue, balance sheet and financial ratios

FOCH INVESTISSEMENT is a French company founded 7 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in PERPIGNAN (66000), this company of category PME shows in 2025 a revenue of 2 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

Financial history - FOCH INVESTISSEMENT (SIREN 841052905)
Indicator 2025 2024 2022 2021 2019 2018
Revenue 1 718 € 102 343 € 5 825 € 61 250 € 581 018 € N/C
Net income 4 321 € 21 789 € -19 509 € 21 972 € 2 770 € -29 €
EBITDA -17 085 € 51 546 € -17 766 € 37 608 € 12 776 € -4 229 €
Net margin 251.5% 21.3% -334.9% 35.9% 0.5% N/C

Revenue and income statement

In 2025, FOCH INVESTISSEMENT achieves revenue of 2 k€. Revenue is declining over the period 2019-2025 (CAGR: -62.1%). Significant drop of -98% vs 2024. After deducting consumption (-2 k€), gross margin stands at 4 k€, i.e. a rate of 217%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -17 k€, representing -994.5% of revenue. Warning negative scissor effect: despite revenue change (-98%), EBITDA varies by -133%, reducing margin by 1044.8 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 4 k€, i.e. 251.5% of revenue. This profit can be retained or distributed to shareholders.

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

1 718 €

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

3 726 €

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

-17 085 €

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

5 254 €

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

4 321 €

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

-994.5%

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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 517%. 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 4%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

516.984%

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

3.9%

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

-1048.778%

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

-2.217

Solvency indicators evolution
FOCH INVESTISSEMENT

Sector positioning

Debt ratio
516.98 2025
2022
2024
2025
Q1: 0.0
Med: 8.6
Q3: 105.48
Average +50 pts over 3 years

In 2025, the debt ratio of FOCH INVESTISSEMENT (516.98) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
3.9% 2025
2022
2024
2025
Q1: 4.5%
Med: 47.12%
Q3: 86.18%
Average

In 2025, the financial autonomy of FOCH INVESTISSEMENT (3.9%) 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
-2.22 years 2025
2022
2024
2025
Q1: 0.0 years
Med: 1.02 years
Q3: 9.03 years
Excellent

In 2025, the repayment capacity of FOCH INVESTISSEMENT (-2.22) 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 162.42. 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

162.417

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

-4.501

Liquidity indicators evolution
FOCH INVESTISSEMENT

Sector positioning

Liquidity ratio
162.42 2025
2022
2024
2025
Q1: 94.89
Med: 385.78
Q3: 1921.45
Average -34 pts over 3 years

In 2025, the liquidity ratio of FOCH INVESTISSEMENT (162.42) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
-4.5x 2025
2022
2024
2025
Q1: -0.08x
Med: 0.0x
Q3: 12.13x
Average

In 2025, the interest coverage of FOCH INVESTISSEMENT (-4.5x) 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: 2200 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 851 days. The gap of 1349 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 23723 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 19380 days of revenue, i.e. 92 k€ to permanently finance.

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

92 484 €

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

2200 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

851 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

23723 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

19380 j

WCR and payment terms evolution
FOCH INVESTISSEMENT

Positioning of FOCH INVESTISSEMENT 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 FOCH INVESTISSEMENT is estimated at 8 956 € (range 2 622€ - 20 863€). 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
2k€ 8k€ 20k€
8 956 € Range: 2 622€ - 20 863€
NAF 5 année 2025

Valuation detail by method

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Revenue Multiple 30%
1 718 € × 0.92x
Estimation 1 578 €
741€ - 3 721€
Net Income Multiple 20%
4 321 € × 4.6x
Estimation 20 025 €
5 445€ - 46 579€

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 FOCH INVESTISSEMENT 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 FOCH INVESTISSEMENT

What is the revenue of FOCH INVESTISSEMENT ?

The revenue of FOCH INVESTISSEMENT in 2025 is 2 k€.

Is FOCH INVESTISSEMENT profitable?

Yes, FOCH INVESTISSEMENT generated a net profit of 4 k€ in 2025.

Where is the headquarters of FOCH INVESTISSEMENT ?

The headquarters of FOCH INVESTISSEMENT is located in PERPIGNAN (66000), in the department Pyrenees-Orientales.

Where to find the tax return of FOCH INVESTISSEMENT ?

The tax return of FOCH INVESTISSEMENT 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 FOCH INVESTISSEMENT operate?

FOCH INVESTISSEMENT 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.