SIREN : 523341014
FRESTO is a French company founded 15 years ago, specialized in the sector Activités des sociétés holding. Based in LE BOUSCAT (33110), this company of category PME shows in 2024 a revenue of 233 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 | 2024 | 2023 | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|---|
| Revenue | 233 078 € | 237 996 € | 97 618 € | 120 267 € | 259 384 € | 259 639 € | 279 029 € |
| Net income | 76 154 € | 57 493 € | 45 893 € | -6 256 € | 49 852 € | 45 501 € | 121 031 € |
| EBITDA | 74 782 € | 48 591 € | 48 467 € | -2 253 € | 59 354 € | 52 367 € | 127 230 € |
| Net margin | 32.7% | 24.2% | 47.0% | -5.2% | 19.2% | 17.5% | 43.4% |
In 2024, FRESTO achieves revenue of 233 k€. Activity remains stable over the period (CAGR: -2.5%). Slight decline of -2% vs 2023. After deducting consumption (0 €), gross margin stands at 233 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 75 k€, representing 32.1% of revenue. Positive scissor effect: EBITDA margin improves by +11.7 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 76 k€, i.e. 32.7% of revenue. This profit can be retained or distributed to shareholders.
233 078 €
233 078 €
74 782 €
66 306 €
76 154 €
32.1%
The debt ratio (= Financial debt / Equity x 100) stands at 3%. 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 94%. 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 0.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 36.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
2.525%
94.368%
36.32%
0.444
75.5%
In 2024, the debt ratio of FRESTO (2.52) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2024, the financial autonomy of FRESTO (94.4%) 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 2024, the repayment capacity of FRESTO (0.44) 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 1022.94. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 1.3x. Coverage is limited: any activity downturn would jeopardize interest payments.
1022.943
1.284
In 2024, the liquidity ratio of FRESTO (1022.94) 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 2024, the interest coverage of FRESTO (1.3x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 226 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 4 days. The gap of 222 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 532 days of revenue, i.e. 345 k€ to permanently finance. Over 2017-2024, WCR increased by +102%, requiring additional financing.
344 620 €
226 j
4 j
0 j
532 j
Based on 54 transactions of similar company sales
in 2024,
the value of FRESTO is estimated at
244 222 €
(range 70 402€ - 474 293€).
With an EBITDA of 74 782€, the sector multiple of 4.8x is applied.
The price/revenue ratio is 0.59x
(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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 54 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 FRESTO with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des sociétés holding
The revenue of FRESTO in 2024 is 233 k€.
Yes, FRESTO generated a net profit of 76 k€ in 2024.
The headquarters of FRESTO is located in LE BOUSCAT (33110), in the department Gironde.
The tax return of FRESTO 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).
FRESTO 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.