SIREN : 534923727
FRIAND is a French company founded 14 years ago, specialized in the sector Restauration traditionnelle. Based in PARIS (75014), this company of category PME shows in 2017 a revenue of 157 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 | 2017 | 2016 |
|---|---|---|
| Revenue | 157 069 € | 183 828 € |
| Net income | 21 630 € | 26 318 € |
| EBITDA | 28 356 € | 35 968 € |
| Net margin | 13.8% | 14.3% |
In 2017, FRIAND achieves revenue of 157 k€. Significant drop of -15% vs 2016. After deducting consumption (26 k€), gross margin stands at 131 k€, i.e. a rate of 83%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 28 k€, representing 18.1% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 22 k€, i.e. 13.8% of revenue. This profit can be retained or distributed to shareholders.
157 069 €
130 620 €
28 356 €
26 938 €
21 630 €
18.1%
The debt ratio (= Financial debt / Equity x 100) stands at 25%. 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 10%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 15.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
24.701%
10.123%
15.227%
0.958
18.6%
In 2017, the debt ratio of FRIAND (24.70) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2017, the financial autonomy of FRIAND (10.1%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2017, the repayment capacity of FRIAND (0.96) 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 25.35. 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 5.9x. Operating income very largely covers interest expenses: high safety margin.
25.353
5.893
In 2017, the liquidity ratio of FRIAND (25.35) 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.
In 2017, the interest coverage of FRIAND (5.9x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 18 days. Favorable situation: supplier credit is longer than customer credit by 18 days. Inventory turnover is 23 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-226 days): operations structurally generate cash.
-98 724 €
0 j
18 j
23 j
-226 j
Based on 1033 transactions of similar company sales in 2017, the value of FRIAND is estimated at 163 511 € (range 90 846€ - 271 478€). With an EBITDA of 28 356€, the sector multiple of 6.5x is applied. The price/revenue ratio is 0.68x (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.
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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.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare FRIAND with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of FRIAND in 2017 is 157 k€.
Yes, FRIAND generated a net profit of 22 k€ in 2017.
The headquarters of FRIAND is located in PARIS (75014), in the department Paris.
The tax return of FRIAND 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).
FRIAND operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.