SIREN : 413552159
FRATOM is a French company founded 28 years ago, specialized in the sector Activités des sociétés holding. Based in MANIGOD (74230), this company of category PME shows in 2023 a revenue of 287 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-02
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 287 329 € | 233 305 € | 222 551 € | 190 490 € | 214 873 € | 163 141 € | 162 403 € | 111 955 € | 122 435 € |
| Net income | 665 282 € | -21 490 € | 395 647 € | 189 691 € | 136 745 € | 305 879 € | 518 016 € | -38 364 € | 693 560 € |
| EBITDA | -169 310 € | -181 637 € | -189 427 € | -158 504 € | -159 426 € | -170 965 € | -153 956 € | -357 048 € | -210 531 € |
| Net margin | 231.5% | -9.2% | 177.8% | 99.6% | 63.6% | 187.5% | 319.0% | -34.3% | 566.5% |
In 2023, FRATOM achieves revenue of 287 k€. Over the period 2015-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +11.3%. Vs 2022, growth of +23% (233 k€ -> 287 k€). After deducting consumption (0 €), gross margin stands at 287 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 -169 k€, representing -58.9% of revenue. Positive scissor effect: EBITDA margin improves by +18.9 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 665 k€, i.e. 231.5% of revenue. This profit can be retained or distributed to shareholders.
287 329 €
287 329 €
-169 310 €
-162 896 €
665 282 €
-58.9%
The debt ratio (= Financial debt / Equity x 100) stands at 8%. 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 91%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.5 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 73.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
7.859%
90.764%
73.495%
3.461
10.4%
In 2023, the debt ratio of FRATOM (7.86) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2023, the financial autonomy of FRATOM (90.8%) 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.
In 2023, the repayment capacity of FRATOM (3.46) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 627.79. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
627.793
-18.173
In 2023, the liquidity ratio of FRATOM (627.79) 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.
In 2023, the interest coverage of FRATOM (-18.2x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 107 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 64 days. The gap of 43 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 125 days of revenue, i.e. 100 k€ to permanently finance. Notable WCR improvement over the period (-86%), freeing up cash.
99 689 €
107 j
64 j
0 j
125 j
Based on 63 transactions of similar company sales
in 2023,
the value of FRATOM is estimated at
2 523 710 €
(range 482 819€ - 3 806 573€).
The price/revenue ratio is 0.24x
(conservative valuation).
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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 63 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare FRATOM with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des sociétés holding
The revenue of FRATOM in 2023 is 287 k€.
Yes, FRATOM generated a net profit of 665 k€ in 2023.
The headquarters of FRATOM is located in MANIGOD (74230), in the department Haute-Savoie.
The tax return of FRATOM 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).
FRATOM operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.