FONCIA LOIRE AUVERGNE : revenue, balance sheet and financial ratios

FONCIA LOIRE AUVERGNE is a French company founded 58 years ago, specialized in the sector Administration d'immeubles et autres biens immobiliers. Based in SAINT-ETIENNE (42000), this company of category GE shows in 2024 a revenue of 9.4 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - FONCIA LOIRE AUVERGNE (SIREN 406880039)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 9 444 824 € 9 131 598 € 9 184 499 € 8 910 628 € 3 742 993 € 2 648 482 € 2 399 527 € N/C N/C
Net income 810 424 € 617 527 € 865 152 € 470 696 € 110 121 € 135 505 € -74 178 € 45 836 € 167 681 €
EBITDA 1 856 586 € 1 343 215 € 2 143 498 € 1 679 023 € 754 118 € 324 835 € 28 880 € N/C N/C
Net margin 8.6% 6.8% 9.4% 5.3% 2.9% 5.1% -3.1% N/C N/C

Revenue and income statement

In 2024, FONCIA LOIRE AUVERGNE achieves revenue of 9.4 M€. Over the period 2018-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +25.7%. Vs 2023: +3%. After deducting consumption (0 €), gross margin stands at 9.4 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.9 M€, representing 19.7% of revenue. Positive scissor effect: EBITDA margin improves by +4.9 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 810 k€, i.e. 8.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

9 444 824 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

9 444 824 €

EBITDA (2024) ?
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

1 856 586 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

625 374 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

810 424 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

19.7%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 20%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 50%. 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 3.1 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 6.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

20.276%

Financial autonomy (2024) ?
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

49.742%

Cash flow / Revenue (2024) ?
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

6.784%

Repayment capacity (2024) ?
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

3.122

Asset age ratio (2024) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

14.1%

Solvency indicators evolution
FONCIA LOIRE AUVERGNE

Sector positioning

Debt ratio
20.28 2024
2022
2023
2024
Q1: 0.0
Med: 9.88
Q3: 66.83
Average

In 2024, the debt ratio of FONCIA LOIRE AUVERGNE (20.28) 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
49.74% 2024
2022
2023
2024
Q1: 3.14%
Med: 14.37%
Q3: 43.78%
Excellent

In 2024, the financial autonomy of FONCIA LOIRE AUVERGNE (49.7%) 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.

Repayment capacity
3.12 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.18 years
Q3: 4.28 years
Average +13 pts over 3 years

In 2024, the repayment capacity of FONCIA LOIRE AUVERGNE (3.12) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 136.38. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

136.385

Interest coverage (2024) ?
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

-0.454

Liquidity indicators evolution
FONCIA LOIRE AUVERGNE

Sector positioning

Liquidity ratio
136.38 2024
2022
2023
2024
Q1: 100.01
Med: 116.58
Q3: 409.86
Good

In 2024, the liquidity ratio of FONCIA LOIRE AUVERGNE (136.38) 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.

Interest coverage
-0.45x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 7.69x
Average -25 pts over 3 years

In 2024, the interest coverage of FONCIA LOIRE AUVERGNE (-0.5x) 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: 27 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 236 days. Excellent situation: suppliers finance 209 days of the operating cycle (retail model). Overall, WCR represents 51 days of revenue, i.e. 1.3 M€ to permanently finance.

Operating WCR (2024) ?
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

1 330 020 €

Customer credit (2024) ?
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

27 j

Supplier credit (2024) ?
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

236 j

Inventory turnover (2024) ?
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 (2024) ?
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

51 j

WCR and payment terms evolution
FONCIA LOIRE AUVERGNE

Positioning of FONCIA LOIRE AUVERGNE in its sector

Comparison with sector Administration d'immeubles et autres biens immobiliers

Valuation estimate

Based on 277 transactions of similar company sales (all years), the value of FONCIA LOIRE AUVERGNE is estimated at 2 401 389 € (range 899 372€ - 6 592 089€). With an EBITDA of 1 856 586€, the sector multiple of 1.3x is applied. The price/revenue ratio is 0.29x (conservative 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.

Estimated enterprise value 2024
277 transactions
899k€ 2401k€ 6592k€
2 401 389 € Range: 899 372€ - 6 592 089€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 856 586 € × 1.3x
Estimation 2 462 334 €
856 745€ - 7 429 169€
Revenue Multiple 30%
9 444 824 € × 0.29x
Estimation 2 695 127 €
1 299 060€ - 5 879 711€
Net Income Multiple 20%
810 424 € × 2.2x
Estimation 1 808 420 €
406 412€ - 5 567 956€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 277 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 (Administration d'immeubles et autres biens immobiliers)

Compare FONCIA LOIRE AUVERGNE with other companies in the same sector:

Voir toutes les statistiques du secteur Administration d'immeubles et autres biens immobiliers

Frequently asked questions about FONCIA LOIRE AUVERGNE

What is the revenue of FONCIA LOIRE AUVERGNE ?

The revenue of FONCIA LOIRE AUVERGNE in 2024 is 9.4 M€.

Is FONCIA LOIRE AUVERGNE profitable?

Yes, FONCIA LOIRE AUVERGNE generated a net profit of 810 k€ in 2024.

Where is the headquarters of FONCIA LOIRE AUVERGNE ?

The headquarters of FONCIA LOIRE AUVERGNE is located in SAINT-ETIENNE (42000), in the department Loire.

Where to find the tax return of FONCIA LOIRE AUVERGNE ?

The tax return of FONCIA LOIRE AUVERGNE 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 FONCIA LOIRE AUVERGNE operate?

FONCIA LOIRE AUVERGNE operates in the sector Administration d'immeubles et autres biens immobiliers (NAF code 68.32A). See the 'Sector positioning' section above to compare the company with its competitors.