FONCIERE DE L'ESSONNE : revenue, balance sheet and financial ratios

FONCIERE DE L'ESSONNE is a French company founded 9 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in MONTELIMAR (26200), this company of category PME shows in 2023 a revenue of 680 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - FONCIERE DE L'ESSONNE (SIREN 820206985)
Indicator 2023 2022 2021 2020 2019 2018 2017
Revenue 680 053 € 798 550 € 771 206 € 720 376 € 656 358 € 642 941 € 312 000 €
Net income 243 704 € 337 868 € 306 786 € 303 680 € 278 162 € 263 192 € 48 566 €
EBITDA 558 039 € 691 198 € 666 238 € 662 417 € 647 860 € 635 682 € 217 705 €
Net margin 35.8% 42.3% 39.8% 42.2% 42.4% 40.9% 15.6%

Revenue and income statement

In 2023, FONCIERE DE L'ESSONNE achieves revenue of 680 k€. Over the period 2017-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +13.9%. Significant drop of -15% vs 2022. After deducting consumption (0 €), gross margin stands at 680 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 558 k€, representing 82.1% of revenue. Warning negative scissor effect: despite revenue change (-15%), EBITDA varies by -19%, reducing margin by 4.5 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 244 k€, i.e. 35.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

680 053 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

680 053 €

EBITDA (2023) ?
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

558 039 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

410 324 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

243 704 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

82.1%

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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 273%. 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 26%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 10.7 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 57.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

272.861%

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

26.108%

Cash flow / Revenue (2023) ?
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

57.558%

Repayment capacity (2023) ?
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

10.749

Asset age ratio (2023) ?
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

85.8%

Solvency indicators evolution
FONCIERE DE L'ESSONNE

Sector positioning

Debt ratio
272.86 2023
2021
2022
2023
Q1: -25.49
Med: 7.72
Q3: 166.29
Average

In 2023, the debt ratio of FONCIERE DE L'ESSONNE (272.86) 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
26.11% 2023
2021
2022
2023
Q1: 0.44%
Med: 30.88%
Q3: 76.22%
Average +10 pts over 3 years

In 2023, the financial autonomy of FONCIERE DE L'ESSONNE (26.1%) 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
10.75 years 2023
2021
2022
2023
Q1: -0.3 years
Med: 0.44 years
Q3: 10.35 years
Average

In 2023, the repayment capacity of FONCIERE DE L'ESSONNE (10.75) 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 162.08. 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 16.3x. Operating income very largely covers interest expenses: high safety margin.

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

162.084

Interest coverage (2023) ?
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

16.316

Liquidity indicators evolution
FONCIERE DE L'ESSONNE

Sector positioning

Liquidity ratio
162.08 2023
2021
2022
2023
Q1: 95.05
Med: 298.22
Q3: 1222.5
Average -42 pts over 3 years

In 2023, the liquidity ratio of FONCIERE DE L'ESSONNE (162.08) 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
16.32x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 16.99x
Good

In 2023, the interest coverage of FONCIERE DE L'ESSONNE (16.3x) 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) and payment terms

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: 45 days. Excellent situation: suppliers finance 45 days of the operating cycle (retail model). WCR is negative (-51 days): operations structurally generate cash. Notable WCR improvement over the period (-1006%), freeing up cash.

Operating WCR (2023) ?
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

-95 704 €

Customer credit (2023) ?
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

0 j

Supplier credit (2023) ?
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

45 j

Inventory turnover (2023) ?
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 (2023) ?
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
FONCIERE DE L'ESSONNE

Positioning of FONCIERE DE L'ESSONNE in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 215 transactions of similar company sales in 2023, the value of FONCIERE DE L'ESSONNE is estimated at 1 818 539 € (range 513 578€ - 3 083 818€). With an EBITDA of 558 039€, the sector multiple of 5.2x is applied. The price/revenue ratio is 0.51x (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 2023
215 transactions
513k€ 1818k€ 3083k€
1 818 539 € Range: 513 578€ - 3 083 818€
NAF 5 année 2023

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
558 039 € × 5.2x
Estimation 2 875 879 €
729 643€ - 4 621 053€
Revenue Multiple 30%
680 053 € × 0.51x
Estimation 347 247 €
158 117€ - 794 399€
Net Income Multiple 20%
243 704 € × 5.7x
Estimation 1 382 131 €
506 611€ - 2 674 863€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 215 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 FONCIERE DE L'ESSONNE 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 FONCIERE DE L'ESSONNE

What is the revenue of FONCIERE DE L'ESSONNE ?

The revenue of FONCIERE DE L'ESSONNE in 2023 is 680 k€.

Is FONCIERE DE L'ESSONNE profitable?

Yes, FONCIERE DE L'ESSONNE generated a net profit of 244 k€ in 2023.

Where is the headquarters of FONCIERE DE L'ESSONNE ?

The headquarters of FONCIERE DE L'ESSONNE is located in MONTELIMAR (26200), in the department Drome.

Where to find the tax return of FONCIERE DE L'ESSONNE ?

The tax return of FONCIERE DE L'ESSONNE 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 FONCIERE DE L'ESSONNE operate?

FONCIERE DE L'ESSONNE 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.