SIREN : 420955122
FREVAL is a French company founded 27 years ago, specialized in the sector Activités des sociétés holding. Based in GAMACHES (80220), this company of category ETI shows in 2024 a revenue of 1.9 M€. 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 | 2022 | 2021 | 2020 | 2019 | 2016 |
|---|---|---|---|---|---|---|---|
| Revenue | 1 918 569 € | 1 771 959 € | 1 684 395 € | 1 440 672 € | 1 306 225 € | 1 249 871 € | 928 272 € |
| Net income | 1 121 974 € | 261 344 € | 2 000 096 € | -171 843 € | 256 688 € | 947 453 € | 88 868 € |
| EBITDA | 120 469 € | 111 048 € | 134 939 € | 139 973 € | 53 469 € | 39 828 € | 18 063 € |
| Net margin | 58.5% | 14.7% | 118.7% | -11.9% | 19.7% | 75.8% | 9.6% |
In 2024, FREVAL achieves revenue of 1.9 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +9.5%. Vs 2023: +8%. After deducting consumption (88 k€), gross margin stands at 1.8 M€, i.e. a rate of 95%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 120 k€, representing 6.3% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.1 M€, i.e. 58.5% of revenue. This profit can be retained or distributed to shareholders.
1 918 569 €
1 830 889 €
120 469 €
89 004 €
1 121 974 €
6.2%
The debt ratio (= Financial debt / Equity x 100) stands at 18%. 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 79%. 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 1.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 60.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
17.593%
79.302%
59.968%
1.669
17.0%
In 2024, the debt ratio of FREVAL (17.59) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of FREVAL (79.3%) 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.
In 2024, the repayment capacity of FREVAL (1.67) 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 451.86. 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 46.2x. Operating income very largely covers interest expenses: high safety margin.
451.855
46.181
In 2024, the liquidity ratio of FREVAL (451.86) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.
In 2024, the interest coverage of FREVAL (46.2x) 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: 58 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 25 days. The gap of 33 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 628 days of revenue, i.e. 3.3 M€ to permanently finance. Over 2016-2024, WCR increased by +73%, requiring additional financing.
3 344 795 €
58 j
25 j
0 j
628 j
Based on 54 transactions of similar company sales
in 2024,
the value of FREVAL is estimated at
957 772 €
(range 469 076€ - 2 580 717€).
With an EBITDA of 120 469€, 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 FREVAL with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des sociétés holding
The revenue of FREVAL in 2024 is 1.9 M€.
Yes, FREVAL generated a net profit of 1.1 M€ in 2024.
The headquarters of FREVAL is located in GAMACHES (80220), in the department Somme.
The tax return of FREVAL 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).
FREVAL 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.