Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

FREBOUR : revenue, balance sheet and financial ratios

FREBOUR is a French company founded 10 years ago, specialized in the sector Restauration traditionnelle. Based in CUCQ (62780), this company of category PME shows in 2016 a revenue of 740 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

Financial history - FREBOUR (SIREN 814076444)
Indicator 2019 2018 2017 2016
Revenue N/C N/C N/C 740 256 €
Net income 110 091 € 86 106 € 69 160 € 28 271 €
EBITDA N/C N/C N/C 51 125 €
Net margin N/C N/C N/C 3.8%

Revenue and income statement

In 2019, FREBOUR generates positive net income of 110 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2019: 28 k€ -> 110 k€.

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

110 091 €

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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 142%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 39%. The balance between equity and debt is satisfactory.

Debt ratio (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

141.765%

Financial autonomy (2019) ?
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

38.982%

Asset age ratio (2019) ?
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

58.0%

Solvency indicators evolution
FREBOUR

Sector positioning

Debt ratio
141.76 2019
2017
2018
2019
Q1: 0.59
Med: 37.02
Q3: 162.42
Average

In 2019, the debt ratio of FREBOUR (141.76) 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
38.98% 2019
2017
2018
2019
Q1: 8.63%
Med: 33.57%
Q3: 59.59%
Good +23 pts over 3 years

In 2019, the financial autonomy of FREBOUR (39.0%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 266.20. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2019) ?
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

266.199

Liquidity indicators evolution
FREBOUR

Sector positioning

Liquidity ratio
266.2 2019
2017
2018
2019
Q1: 47.44
Med: 99.7
Q3: 189.09
Excellent

In 2019, the liquidity ratio of FREBOUR (266.20) 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 (2019) ?
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 (2019) ?
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 (2019) ?
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 (2019) ?
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
FREBOUR

Positioning of FREBOUR in its sector

Comparison with sector Restauration traditionnelle

Valuation estimate

Based on 1033 transactions of similar company sales in 2019, the value of FREBOUR is estimated at 1 026 062 € (range 528 640€ - 1 955 435€). 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 2019
1033 transactions
528k€ 1026k€ 1955k€
1 026 062 € Range: 528 640€ - 1 955 435€
NAF 5 année 2019

Valuation method used

Net Income Multiple
110 091 € × 9.3x = 1 026 062 €
Range: 528 641€ - 1 955 435€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 1033 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 (Restauration traditionnelle)

Compare FREBOUR with other companies in the same sector:

Voir toutes les statistiques du secteur Restauration traditionnelle

Frequently asked questions about FREBOUR

What is the revenue of FREBOUR ?

The revenue of FREBOUR in 2016 is 740 k€.

Is FREBOUR profitable?

Yes, FREBOUR generated a net profit of 110 k€ in 2019.

Where is the headquarters of FREBOUR ?

The headquarters of FREBOUR is located in CUCQ (62780), in the department Pas-de-Calais.

Where to find the tax return of FREBOUR ?

The tax return of FREBOUR 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 FREBOUR operate?

FREBOUR operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.