FONTENELLE RESIDENCE : revenue, balance sheet and financial ratios

FONTENELLE RESIDENCE is a French company founded 20 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in ARLES (13200), this company of category PME shows in 2023 a revenue of 124 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 - FONTENELLE RESIDENCE (SIREN 488419227)
Indicator 2023 2022 2021 2020 2019
Revenue 123 822 € 128 900 € 129 416 € 123 000 € 112 250 €
Net income -40 603 € -759 € -32 219 € 41 285 € 38 156 €
EBITDA 70 026 € 109 914 € 63 725 € 97 126 € 83 293 €
Net margin -32.8% -0.6% -24.9% 33.6% 34.0%

Revenue and income statement

In 2023, FONTENELLE RESIDENCE achieves revenue of 124 k€. Revenue is growing positively over 5 years (CAGR: +2.5%). Slight decline of -4% vs 2022. After deducting consumption (0 €), gross margin stands at 124 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 70 k€, representing 56.6% of revenue. Warning negative scissor effect: despite revenue change (-4%), EBITDA varies by -36%, reducing margin by 28.7 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -41 k€ (-32.8% of revenue), which will impact equity.

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

123 822 €

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

123 822 €

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

70 026 €

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

-33 729 €

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

-40 603 €

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

56.6%

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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 92%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 28%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 8.8 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 51.2% 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

91.628%

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

28.404%

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

51.242%

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

8.814

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

79.2%

Solvency indicators evolution
FONTENELLE RESIDENCE

Sector positioning

Debt ratio
91.63 2023
2021
2022
2023
Q1: -25.49
Med: 7.72
Q3: 166.29
Average -12 pts over 3 years

In 2023, the debt ratio of FONTENELLE RESIDENCE (91.63) 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
28.4% 2023
2021
2022
2023
Q1: 0.44%
Med: 30.88%
Q3: 76.22%
Average -16 pts over 3 years

In 2023, the financial autonomy of FONTENELLE RESIDENCE (28.4%) 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
8.81 years 2023
2021
2022
2023
Q1: -0.3 years
Med: 0.44 years
Q3: 10.35 years
Average

In 2023, the repayment capacity of FONTENELLE RESIDENCE (8.81) 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 4.13. 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 9.8x. 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

4.127

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

9.816

Liquidity indicators evolution
FONTENELLE RESIDENCE

Sector positioning

Liquidity ratio
4.13 2023
2021
2022
2023
Q1: 95.05
Med: 298.22
Q3: 1222.5
Watch

In 2023, the liquidity ratio of FONTENELLE RESIDENCE (4.13) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
9.82x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 16.99x
Good

In 2023, the interest coverage of FONTENELLE RESIDENCE (9.8x) 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: 11 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 336 days. Excellent situation: suppliers finance 325 days of the operating cycle (retail model). WCR is negative (-2263 days): operations structurally generate cash. Notable WCR improvement over the period (-146%), 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

-778 275 €

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

11 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

336 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

-2263 j

WCR and payment terms evolution
FONTENELLE RESIDENCE

Positioning of FONTENELLE RESIDENCE 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 FONTENELLE RESIDENCE is estimated at 249 260 € (range 68 020€ - 416 663€). With an EBITDA of 70 026€, 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
68k€ 249k€ 416k€
249 260 € Range: 68 020€ - 416 663€
NAF 5 année 2023

Valuation detail by method

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EBITDA Multiple 50%
70 026 € × 5.2x
Estimation 360 882 €
91 560€ - 579 877€
Revenue Multiple 30%
123 822 € × 0.51x
Estimation 63 226 €
28 789€ - 144 642€

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 FONTENELLE RESIDENCE 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 FONTENELLE RESIDENCE

What is the revenue of FONTENELLE RESIDENCE ?

The revenue of FONTENELLE RESIDENCE in 2023 is 124 k€.

Is FONTENELLE RESIDENCE profitable?

FONTENELLE RESIDENCE recorded a net loss in 2023.

Where is the headquarters of FONTENELLE RESIDENCE ?

The headquarters of FONTENELLE RESIDENCE is located in ARLES (13200), in the department Bouches-du-Rhone.

Where to find the tax return of FONTENELLE RESIDENCE ?

The tax return of FONTENELLE RESIDENCE 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 FONTENELLE RESIDENCE operate?

FONTENELLE RESIDENCE 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.