FONTLONG CHAUFFAGE (F.L.C) : revenue, balance sheet and financial ratios

FONTLONG CHAUFFAGE (F.L.C) is a French company founded 10 years ago, specialized in the sector Commerce de détail d'autres équipements du foyer. Based in SAINT FLOUR (15100), this company of category PME shows in 2020 a revenue of 324 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 - FONTLONG CHAUFFAGE (F.L.C) (SIREN 819451378)
Indicator 2020 2019 2018
Revenue 323 922 € 269 623 € 179 421 €
Net income -3 883 € -21 740 € -36 534 €
EBITDA 28 145 € 8 293 € 9 508 €
Net margin -1.2% -8.1% -20.4%

Revenue and income statement

In 2020, FONTLONG CHAUFFAGE (F.L.C) achieves revenue of 324 k€. Over the period 2018-2020, the company shows strong growth with a CAGR (compound annual growth rate) of +34.4%. Vs 2019, growth of +20% (270 k€ -> 324 k€). After deducting consumption (138 k€), gross margin stands at 186 k€, i.e. a rate of 57%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 28 k€, representing 8.7% of revenue. Positive scissor effect: EBITDA margin improves by +5.6 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Net income is negative at -4 k€ (-1.2% of revenue), which will impact equity.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

323 922 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

185 568 €

EBITDA (2020) ?
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

28 145 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-1 538 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-3 883 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

8.7%

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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 1478%. 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 5%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 9.4 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 7.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

1478.476%

Financial autonomy (2020) ?
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

4.65%

Cash flow / Revenue (2020) ?
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

7.338%

Repayment capacity (2020) ?
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

9.38

Asset age ratio (2020) ?
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

59.6%

Solvency indicators evolution
FONTLONG CHAUFFAGE (F.L.C)

Sector positioning

Debt ratio
1478.48 2020
2018
2019
2020
Q1: 1.0
Med: 40.71
Q3: 142.48
Watch

In 2020, the debt ratio of FONTLONG CHAUFFAGE (F.L.C) (1478.48) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
4.65% 2020
2018
2019
2020
Q1: 9.23%
Med: 30.3%
Q3: 54.47%
Average

In 2020, the financial autonomy of FONTLONG CHAUFFAGE (F.L.C) (4.7%) 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
9.38 years 2020
2018
2019
2020
Q1: 0.0 years
Med: 0.46 years
Q3: 4.2 years
Watch

In 2020, the repayment capacity of FONTLONG CHAUFFAGE (F.L.C) (9.38) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 293.62. 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 8.3x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2020) ?
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

293.621

Interest coverage (2020) ?
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

8.332

Liquidity indicators evolution
FONTLONG CHAUFFAGE (F.L.C)

Sector positioning

Liquidity ratio
293.62 2020
2018
2019
2020
Q1: 133.88
Med: 218.27
Q3: 335.29
Good -10 pts over 3 years

In 2020, the liquidity ratio of FONTLONG CHAUFFAGE (F.L.C) (293.62) 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
8.33x 2020
2018
2019
2020
Q1: 0.0x
Med: 0.0x
Q3: 2.5x
Excellent

In 2020, the interest coverage of FONTLONG CHAUFFAGE (F.L.C) (8.3x) 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: 11 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 55 days. Excellent situation: suppliers finance 44 days of the operating cycle (retail model). Inventory turnover is 135 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 126 days of revenue, i.e. 114 k€ to permanently finance. Over 2018-2020, WCR increased by +50%, requiring additional financing.

Operating WCR (2020) ?
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

113 700 €

Customer credit (2020) ?
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 (2020) ?
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

55 j

Inventory turnover (2020) ?
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

135 j

WCR in days of revenue (2020) ?
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

126 j

WCR and payment terms evolution
FONTLONG CHAUFFAGE (F.L.C)

Positioning of FONTLONG CHAUFFAGE (F.L.C) in its sector

Comparison with sector Commerce de détail d'autres équipements du foyer

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (28 transactions). This range of 45 167€ to 126 254€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2020
Indicative
45k€ 72k€ 126k€
72 369 € Range: 45 167€ - 126 254€
NAF 5 année 2020

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 28 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 (Commerce de détail d'autres équipements du foyer)

Compare FONTLONG CHAUFFAGE (F.L.C) with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'autres équipements du foyer

Frequently asked questions about FONTLONG CHAUFFAGE (F.L.C)

What is the revenue of FONTLONG CHAUFFAGE (F.L.C) ?

The revenue of FONTLONG CHAUFFAGE (F.L.C) in 2020 is 324 k€.

Is FONTLONG CHAUFFAGE (F.L.C) profitable?

FONTLONG CHAUFFAGE (F.L.C) recorded a net loss in 2020.

Where is the headquarters of FONTLONG CHAUFFAGE (F.L.C) ?

The headquarters of FONTLONG CHAUFFAGE (F.L.C) is located in SAINT FLOUR (15100), in the department Cantal.

Where to find the tax return of FONTLONG CHAUFFAGE (F.L.C) ?

The tax return of FONTLONG CHAUFFAGE (F.L.C) 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 FONTLONG CHAUFFAGE (F.L.C) operate?

FONTLONG CHAUFFAGE (F.L.C) operates in the sector Commerce de détail d'autres équipements du foyer (NAF code 47.59B). See the 'Sector positioning' section above to compare the company with its competitors.