FRENER ET REIFER FRANCE : revenue, balance sheet and financial ratios

FRENER ET REIFER FRANCE is a French company founded 16 years ago, specialized in the sector Autres travaux spécialisés de construction. Based in PARIS (75002), this company of category PME shows in 2024 a revenue of 2.3 M€. 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 - FRENER ET REIFER FRANCE (SIREN 520556838)
Indicator 2024 2023 2021 2020 2019 2018 2017
Revenue 2 272 780 € 9 555 785 € 2 603 709 € 8 684 978 € 4 432 130 € 19 214 672 € 9 180 175 €
Net income 43 234 € -395 840 € -133 093 € -456 128 € -1 369 351 € 216 953 € 28 224 €
EBITDA -831 911 € -359 390 € -1 348 752 € -427 744 € -1 449 233 € 307 974 € 37 986 €
Net margin 1.9% -4.1% -5.1% -5.3% -30.9% 1.1% 0.3%

Revenue and income statement

In 2024, FRENER ET REIFER FRANCE achieves revenue of 2.3 M€. Revenue is declining over the period 2017-2024 (CAGR: -18.1%). Significant drop of -76% vs 2023. After deducting consumption (0 €), gross margin stands at 2.3 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -832 k€, representing -36.6% of revenue. Warning negative scissor effect: despite revenue change (-76%), EBITDA varies by -131%, reducing margin by 32.8 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 43 k€, i.e. 1.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 272 780 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

2 272 780 €

EBITDA (2024) ?
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

-831 911 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-871 411 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

43 234 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-36.6%

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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 0%. 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 -7%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.0%

Financial autonomy (2024) ?
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

-6.571%

Cash flow / Revenue (2024) ?
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

-36.48%

Repayment capacity (2024) ?
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

0.0

Solvency indicators evolution
FRENER ET REIFER FRANCE

Sector positioning

Debt ratio
0.0 2024
2021
2023
2024
Q1: 3.39
Med: 18.59
Q3: 55.68
Excellent

In 2024, the debt ratio of FRENER ET REIFER FRANCE (0.00) 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
-6.57% 2024
2021
2023
2024
Q1: 18.09%
Med: 38.63%
Q3: 59.74%
Average

In 2024, the financial autonomy of FRENER ET REIFER FRANCE (-6.6%) 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
0.0 years 2024
2021
2023
2024
Q1: 0.0 years
Med: 0.25 years
Q3: 1.25 years
Excellent

In 2024, the repayment capacity of FRENER ET REIFER FRANCE (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 94.06. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

94.062

Interest coverage (2024) ?
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

-0.134

Liquidity indicators evolution
FRENER ET REIFER FRANCE

Sector positioning

Liquidity ratio
94.06 2024
2021
2023
2024
Q1: 147.2
Med: 218.63
Q3: 322.5
Watch

In 2024, the liquidity ratio of FRENER ET REIFER FRANCE (94.06) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
-0.13x 2024
2021
2023
2024
Q1: 0.0x
Med: 0.32x
Q3: 2.98x
Average

In 2024, the interest coverage of FRENER ET REIFER FRANCE (-0.1x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 2856 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 269 days. The gap of 2587 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 193 days of revenue, i.e. 1.2 M€ to permanently finance. Notable WCR improvement over the period (-85%), freeing up cash.

Operating WCR (2024) ?
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

1 217 187 €

Customer credit (2024) ?
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

2856 j

Supplier credit (2024) ?
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

269 j

Inventory turnover (2024) ?
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 (2024) ?
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

193 j

WCR and payment terms evolution
FRENER ET REIFER FRANCE

Positioning of FRENER ET REIFER FRANCE in its sector

Comparison with sector Autres travaux spécialisés de construction

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (25 transactions). This range of 224 451€ to 704 820€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
224k€ 368k€ 704k€
368 954 € Range: 224 451€ - 704 820€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 25 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 (Autres travaux spécialisés de construction)

Compare FRENER ET REIFER FRANCE with other companies in the same sector:

Voir toutes les statistiques du secteur Autres travaux spécialisés de construction

Frequently asked questions about FRENER ET REIFER FRANCE

What is the revenue of FRENER ET REIFER FRANCE ?

The revenue of FRENER ET REIFER FRANCE in 2024 is 2.3 M€.

Is FRENER ET REIFER FRANCE profitable?

Yes, FRENER ET REIFER FRANCE generated a net profit of 43 k€ in 2024.

Where is the headquarters of FRENER ET REIFER FRANCE ?

The headquarters of FRENER ET REIFER FRANCE is located in PARIS (75002), in the department Paris.

Where to find the tax return of FRENER ET REIFER FRANCE ?

The tax return of FRENER ET REIFER FRANCE 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 FRENER ET REIFER FRANCE operate?

FRENER ET REIFER FRANCE operates in the sector Autres travaux spécialisés de construction (NAF code 43.99D). See the 'Sector positioning' section above to compare the company with its competitors.