FONCIERE SPECIALITES : revenue, balance sheet and financial ratios

FONCIERE SPECIALITES is a French company founded 18 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in LYON (69002), this company of category PME shows in 2025 a revenue of 518 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 SPECIALITES (SIREN 500607247)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 517 589 € 725 412 € 886 096 € 573 474 € 483 662 € 620 768 € 904 589 € 1 120 511 € 636 426 € 1 260 366 €
Net income 101 848 € 911 644 € 236 880 € 1 018 285 € 360 120 € -94 699 € 184 267 € -470 413 € 191 275 € 38 647 €
EBITDA 220 685 € -47 620 € 118 006 € 233 762 € 226 008 € 219 576 € 210 565 € 167 656 € 52 379 € 101 695 €
Net margin 19.7% 125.7% 26.7% 177.6% 74.5% -15.3% 20.4% -42.0% 30.1% 3.1%

Revenue and income statement

In 2025, FONCIERE SPECIALITES achieves revenue of 518 k€. Revenue is declining over the period 2016-2025 (CAGR: -9.4%). Significant drop of -29% vs 2024. After deducting consumption (0 €), gross margin stands at 518 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 221 k€, representing 42.6% of revenue. Positive scissor effect: EBITDA margin improves by +49.2 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 102 k€, i.e. 19.7% 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

517 589 €

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

517 589 €

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

220 685 €

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

170 793 €

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

101 848 €

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

42.6%

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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 -1067%. 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 -4%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 11.2 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 29.4% 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 (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

-1066.736%

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

-4.485%

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

29.402%

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

11.18

Asset age ratio (2025) ?
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

97.3%

Solvency indicators evolution
FONCIERE SPECIALITES

Sector positioning

Debt ratio
-1066.74 2025
2023
2024
2025
Q1: 0.0
Med: 9.32
Q3: 106.89
Excellent -22 pts over 3 years

In 2025, the debt ratio of FONCIERE SPECIALITES (-1066.74) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
-4.49% 2025
2023
2024
2025
Q1: 5.44%
Med: 48.25%
Q3: 86.22%
Average -42 pts over 3 years

In 2025, the financial autonomy of FONCIERE SPECIALITES (-4.5%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
11.18 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 1.1 years
Q3: 9.05 years
Average +50 pts over 3 years

In 2025, the repayment capacity of FONCIERE SPECIALITES (11.18) 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 1278.15. 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 35.0x. Operating income very largely covers interest expenses: high safety margin.

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

1278.147

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

35.038

Liquidity indicators evolution
FONCIERE SPECIALITES

Sector positioning

Liquidity ratio
1278.15 2025
2023
2024
2025
Q1: 94.97
Med: 379.16
Q3: 1892.71
Good +20 pts over 3 years

In 2025, the liquidity ratio of FONCIERE SPECIALITES (1278.15) 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
35.04x 2025
2023
2024
2025
Q1: -0.08x
Med: 0.0x
Q3: 11.93x
Excellent

In 2025, the interest coverage of FONCIERE SPECIALITES (35.0x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 17 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 66 days. Excellent situation: suppliers finance 49 days of the operating cycle (retail model). WCR is negative (-1251 days): operations structurally generate cash. Notable WCR improvement over the period (-1654%), freeing up cash.

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

-1 798 798 €

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

17 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

66 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

0 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

-1251 j

WCR and payment terms evolution
FONCIERE SPECIALITES

Positioning of FONCIERE SPECIALITES 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 FONCIERE SPECIALITES is estimated at 532 728 € (range 286 006€ - 1 420 130€). With an EBITDA of 220 685€, the sector multiple of 2.7x is applied. 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
286k€ 532k€ 1420k€
532 728 € Range: 286 006€ - 1 420 130€
NAF 5 année 2025

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
220 685 € × 2.7x
Estimation 591 475 €
386 756€ - 1 728 567€
Revenue Multiple 30%
517 589 € × 0.92x
Estimation 475 305 €
223 208€ - 1 120 904€
Net Income Multiple 20%
101 848 € × 4.6x
Estimation 471 995 €
128 331€ - 1 097 877€

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 FONCIERE SPECIALITES 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 SPECIALITES

What is the revenue of FONCIERE SPECIALITES ?

The revenue of FONCIERE SPECIALITES in 2025 is 518 k€.

Is FONCIERE SPECIALITES profitable?

Yes, FONCIERE SPECIALITES generated a net profit of 102 k€ in 2025.

Where is the headquarters of FONCIERE SPECIALITES ?

The headquarters of FONCIERE SPECIALITES is located in LYON (69002), in the department Rhone.

Where to find the tax return of FONCIERE SPECIALITES ?

The tax return of FONCIERE SPECIALITES 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 SPECIALITES operate?

FONCIERE SPECIALITES 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.