FOURNIER : revenue, balance sheet and financial ratios

FOURNIER is a French company founded 24 years ago, specialized in the sector Commerces de détail d'optique. Based in HIRSON (02500), this company of category PME shows in 2019 a revenue of 759 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - FOURNIER (SIREN 440387900)
Indicator 2023 2022 2021 2019 2018 2017 2016
Revenue N/C N/C N/C 759 236 € 680 271 € N/C N/C
Net income 154 640 € 203 489 € 240 053 € 135 447 € 108 529 € 103 566 € 215 061 €
EBITDA N/C N/C N/C 187 641 € 178 555 € N/C N/C
Net margin N/C N/C N/C 17.8% 16.0% N/C N/C

Revenue and income statement

In 2023, FOURNIER generates positive net income of 155 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2023: 215 k€ -> 155 k€.

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

154 640 €

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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 2%. 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 93%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

1.8%

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

92.856%

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

44.7%

Solvency indicators evolution
FOURNIER

Sector positioning

Debt ratio
1.8 2023
2021
2022
2023
Q1: 8.4
Med: 28.31
Q3: 77.43
Excellent

In 2023, the debt ratio of FOURNIER (1.80) 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
92.86% 2023
2021
2022
2023
Q1: 26.99%
Med: 52.19%
Q3: 68.73%
Excellent

In 2023, the financial autonomy of FOURNIER (92.9%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 1080.51. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

1080.507

Liquidity indicators evolution
FOURNIER

Sector positioning

Liquidity ratio
1080.51 2023
2021
2022
2023
Q1: 170.55
Med: 262.37
Q3: 382.05
Excellent +52 pts over 3 years

In 2023, the liquidity ratio of FOURNIER (1080.51) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

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

0 €

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

0 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 and payment terms evolution
FOURNIER

Positioning of FOURNIER in its sector

Comparison with sector Commerces de détail d'optique

Valuation estimate

Based on 100 transactions of similar company sales in 2023, the value of FOURNIER is estimated at 645 559 € (range 310 173€ - 1 467 172€). 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
100 transactions
310k€ 645k€ 1467k€
645 559 € Range: 310 173€ - 1 467 172€
NAF 5 année 2023

Valuation method used

Net Income Multiple
154 640 € × 4.2x = 645 560 €
Range: 310 173€ - 1 467 173€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 100 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 (Commerces de détail d'optique)

Compare FOURNIER with other companies in the same sector:

Frequently asked questions about FOURNIER

What is the revenue of FOURNIER ?

The revenue of FOURNIER in 2019 is 759 k€.

Is FOURNIER profitable?

Yes, FOURNIER generated a net profit of 155 k€ in 2023.

Where is the headquarters of FOURNIER ?

The headquarters of FOURNIER is located in HIRSON (02500), in the department Aisne.

Where to find the tax return of FOURNIER ?

The tax return of FOURNIER 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 FOURNIER operate?

FOURNIER operates in the sector Commerces de détail d'optique (NAF code 47.78A). See the 'Sector positioning' section above to compare the company with its competitors.