Employees: 01 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2012-06-29 (13 years)Status: ActiveBusiness sector: Activités des marchands de biens immobiliersLocation: CAEN (14000), Calvados
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
FRESMA : revenue, balance sheet and financial ratios
FRESMA is a French company
founded 13 years ago,
specialized in the sector Activités des marchands de biens immobiliers.
Based in CAEN (14000),
this company of category PME
shows in 2017 a net income positive of 34 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2017, FRESMA generates positive net income of 34 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.
Net income (2017)
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Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
33 693 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
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Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 105%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 46%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2017)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
104.514%
Financial autonomy (2017)
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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
46.191%
Asset age ratio (2017)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
Debt ratio
104.514
Financial autonomy
46.191
Repayment capacity
None
Cash flow / Revenue
None%
Sector positioning
Debt ratio
104.512017
2017
Q1: 0.0
Med: 15.77
Q3: 232.99
Average
In 2017, the debt ratio of FRESMA (104.51) 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
46.19%2017
2017
Q1: 0.69%
Med: 24.92%
Q3: 69.07%
Good
In 2017, the financial autonomy of FRESMA (46.2%) 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 86.09. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2017)
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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
86.088
Liquidity indicators evolution FRESMA
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2017
Liquidity ratio
86.088
Interest coverage
None
Sector positioning
Liquidity ratio
86.092017
2017
Q1: 137.75
Med: 389.36
Q3: 1879.72
Watch
In 2017, the liquidity ratio of FRESMA (86.09) 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.
Positioning of FRESMA in its sector
Comparison with sector Activités des marchands de biens immobiliers
Valuation estimate
Indicative estimate only : the number of comparable transactions in this sector is limited (23 transactions).
This range of 70 913€ to 374 214€ is provided for information purposes only and requires in-depth analysis to be confirmed.
Estimated enterprise value2017
Indicative
70k€287k€374k€
287 851 €Range: 70 913€ - 374 214€
NAF 5 année 2017
How is this estimate calculated?
This estimate is based on the analysis of 23 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 (Activités des marchands de biens immobiliers)
Compare FRESMA with other companies in the same sector:
The revenue of FRESMA is not publicly disclosed (confidential accounts filed with INPI).
Is FRESMA profitable?
Yes, FRESMA generated a net profit of 34 k€ in 2017.
Where is the headquarters of FRESMA ?
The headquarters of FRESMA is located in CAEN (14000), in the department Calvados.
Where to find the tax return of FRESMA ?
The tax return of FRESMA 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 FRESMA operate?
FRESMA operates in the sector Activités des marchands de biens immobiliers (NAF code 68.10Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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