FRACAMALI : revenue, balance sheet and financial ratios

FRACAMALI is a French company founded 8 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in VANNES (56000), this company of category PME shows in 2023 a revenue of 48 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 - FRACAMALI (SIREN 837889203)
Indicator 2023 2022 2021 2020
Revenue 47 640 € 52 015 € 56 944 € 52 759 €
Net income -2 951 € -517 € 3 576 € -615 €
EBITDA 1 308 € 6 € 23 821 € -724 €
Net margin -6.2% -1.0% 6.3% -1.2%

Revenue and income statement

En 2023, FRACAMALI alcanza unos ingresos de 48 k€. La actividad permanece estable durante el período (TCAC: -3.3%). Ligera caída de -8% vs 2022. Tras deducir el consumo (0 €), el margen bruto se sitúa en 48 k€, es decir, una tasa del 100%. El EBITDA alcanza 1 k€, representando el 2.7% de los ingresos. Efecto tijera positivo: el margen EBITDA mejora en +2.7 puntos. El margen operativo sigue siendo frágil, requiriendo vigilancia de costes. El resultado neto es negativo en -3 k€ (-6.2% de los ingresos).

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

47 640 €

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

47 640 €

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

1 308 €

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

-2 859 €

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

-2 951 €

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

2.7%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

El ratio de endeudamiento (= Deuda financiera / Fondos propios x 100) se sitúa en 95%. El nivel de deuda es alto: el margen de negociación con los bancos se reduce. La autonomía financiera (= Fondos propios / Total activo x 100) alcanza el 14%. Baja autonomía: la empresa depende fuertemente de financiación externa.

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

94.516%

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

14.16%

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

-6.196%

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

-1.576

Solvency indicators evolution
FRACAMALI

Sector positioning

Ratio de endeudamiento
94.52 2023
2021
2022
2023
Q1: 0.0
Med: 4.57
Q3: 46.63
Average +25 pts over 3 years

En 2023, el ratio de endeudamiento de FRACAMALI (94.52) se sitúa por encima de la mediana del sector. Este ratio mide el peso de la deuda en relación con el patrimonio. Un esfuerzo de reducción podría mejorar la solidez financiera.

Autonomía financiera
14.16% 2023
2021
2022
2023
Q1: 4.34%
Med: 38.51%
Q3: 74.89%
Average -10 pts over 3 years

En 2023, el autonomía financiera de FRACAMALI (14.2%) se sitúa por debajo de la mediana del sector. Este ratio representa la parte del patrimonio en la financiación total. Una mejora fortalecería la posición competitiva.

Capacidad de reembolso
-1.58 ans 2023
2021
2022
2023
Q1: 0.0 ans
Med: 0.0 ans
Q3: 1.06 ans
Excelente -28 pts over 3 years

En 2023, el capacidad de reembolso de FRACAMALI (-1.6 an) se sitúa en el 25% más bajo del sector, lo cual es positivo. Este ratio indica el número de años necesarios para pagar la deuda con flujo de caja. Una capacidad corta refleja deuda controlada y buena generación de efectivo.

Working capital requirement (WCR) and payment terms

El fondo de maniobra operativo (FM) mide el desfase temporal de tesorería. Plazo medio de cobro a clientes: 0 días. Plazo proveedores: 83 días. Excelente situación: los proveedores financian 83 días del ciclo operativo. El FM es negativo (-170 días): las operaciones generan estructuralmente tesorería. Notable mejora del FM durante el período (-99%), liberando tesorería.

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

-22 432 €

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

83 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

-170 j

WCR and payment terms evolution
FRACAMALI

Positioning of FRACAMALI in its sector

Comparison with sector Conseil pour les affaires et autres conseils de gestion

Valuation estimate

Based on 66 transactions of similar company sales in 2023, the value of FRACAMALI is estimated at 14 533 € (range 5 473€ - 22 448€). With an EBITDA of 1 308€, the sector multiple of 4.0x is applied. The price/revenue ratio is 0.63x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2023
66 tx
5k€ 14k€ 22k€
14 533 € Range: 5 473€ - 22 448€
NAF 5 année 2023

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 308 € × 4.0x
Estimation 5 178 €
960€ - 7 590€
Revenue Multiple 30%
47 640 € × 0.63x
Estimation 30 125 €
12 997€ - 47 213€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 66 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 (Conseil pour les affaires et autres conseils de gestion)

Compare FRACAMALI with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion

Frequently asked questions about FRACAMALI

What is the revenue of FRACAMALI ?

The revenue of FRACAMALI in 2023 is 48 k€.

Is FRACAMALI profitable?

FRACAMALI recorded a net loss in 2023.

Where is the headquarters of FRACAMALI ?

The headquarters of FRACAMALI is located in VANNES (56000), in the department Morbihan.

Where to find the tax return of FRACAMALI ?

The tax return of FRACAMALI 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 FRACAMALI operate?

FRACAMALI operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.