Le dernier exercice comptable publié pour cette entreprise remonte à 2021. Les données ci-dessous peuvent ne plus refléter sa situation actuelle.

FRIP SAP : revenue, balance sheet and financial ratios

FRIP SAP is a French company founded 16 years ago, specialized in the sector Commerce de détail de textiles, d'habillement et de chaussures sur éventaires et marchés. Based in PARIS (75010), this company of category PME shows in 2021 a revenue of 121 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-07-18

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Synthèse

Santé financière : Fragile

Signal structurel : capitaux propres négatifs.

In summary, FRIP SAP combines a growing business with positive profitability. Its financial structure is severely weakened: equity is negative. Point of attention: short-term liquidity is tight.

Financial history - FRIP SAP (SIREN 523721330)
Indicator 2021 2016
Revenue 120 761 € 35 096 €
Net income 11 984 € -7 702 €
EBITDA 14 619 € -3 428 €
Net margin 9.9% -21.9%

Revenue and income statement

In 2021, FRIP SAP achieves revenue of 121 k€. After deducting consumption (30 k€), gross margin stands at 90 k€, i.e. a rate of 75%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 15 k€, representing 12.1% of revenue. This ratio is more favorable than the sector median (7.1%). Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 12 k€, i.e. 9.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

120 761 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

90 297 €

EBITDA (2021) ?
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

14 619 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

12 061 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

11 984 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

11.7%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

Warning: the company shows negative equity (accumulated losses exceed its capital). This is a major financial weakness which makes debt and autonomy ratios non-meaningful. Financial autonomy (= Equity / Total assets x 100) reaches 8%. This ratio is slightly less favorable than the sector median (28.7%). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.2 years of cash flow to repay all financial debt. Cash flow represents 11.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This ratio is more favorable than the sector median (7.4%).

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

Non significatif

Financial autonomy (2021) ?
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

Non significatif

Cash flow / Revenue (2021) ?
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

11.83%

Repayment capacity (2021) ?
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

0.21

Solvency indicators evolution
FRIP SAP

Sector positioning

Financial autonomy
7.75% 2021
Q1: 3.36%
Med: 28.69%
Q3: 56.3%
Average

In 2021, the financial autonomy of FRIP SAP (7.8%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 0.86. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement.

Liquidity ratio (2021) ?
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

0.86

Interest coverage (2021) ?
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

0.0

Liquidity indicators evolution
FRIP SAP

Sector positioning

Liquidity ratio
0.86 2021
Q1: 1.14
Med: 2.18
Q3: 3.84
Watch +10 pts over 2 years

In 2021, the liquidity ratio of FRIP SAP (0.86) 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.

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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 6 days. Favorable situation: supplier credit is longer than customer credit by 6 days. Inventory turnover is 18 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-70 days): operations structurally generate cash. Between 2016 and 2021, WCR worsened by 72 days of revenue, signaling an increased financing need.

Operating WCR (2021) ?
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

-23 337 €

Customer credit (2021) ?
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

0 j

Supplier credit (2021) ?
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

6 j

Inventory turnover (2021) ?
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

18 j

WCR in days of revenue (2021) ?
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

-70 j

WCR and payment terms evolution
FRIP SAP

Positioning of FRIP SAP in its sector

Comparison with sector Commerce de détail de textiles, d'habillement et de chaussures sur éventaires et marchés

Valuation estimate

Based on 179 transactions of similar company sales (all years), the value of FRIP SAP is estimated at 53 143 € (range 28 891€ - 115 384€). With an EBITDA of 14 619€, the sector multiple of 4.1x is applied. The price/revenue ratio is 0.29x (conservative valuation). 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.

Estimated enterprise value 2021
179 transactions
28k€ 53k€ 115k€
53 143 € Range: 28 891€ - 115 384€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
14 619 € × 4.1x
Estimation 60 596 €
37 604€ - 138 063€
Revenue Multiple 30%
120 761 € × 0.29x
Estimation 35 109 €
20 505€ - 59 337€
Net Income Multiple 20%
11 984 € × 5.1x
Estimation 61 562 €
19 691€ - 142 759€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 179 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 (Commerce de détail de textiles, d'habillement et de chaussures sur éventaires et marchés)

Compare FRIP SAP with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de textiles, d'habillement et de chaussures sur éventaires et marchés

Top companies in Commerce de détail de textiles, d'habillement et de chaussures sur éventaires et marchés

Largest companies by revenue in the sector Commerce de détail de textiles, d'habillement et de chaussures sur éventaires et marchés:

Top companies in Paris

Largest companies by revenue in the department Paris:

Voir le classement complet du département Paris

Frequently asked questions about FRIP SAP

What is the revenue of FRIP SAP ?

The revenue of FRIP SAP in 2021 is 121 k€.

Is FRIP SAP profitable?

Yes, FRIP SAP generated a net profit of 12 k€ in 2021.

Where is the headquarters of FRIP SAP ?

The headquarters of FRIP SAP is located in PARIS (75010), in the department Paris.

Where to find the tax return of FRIP SAP ?

The tax return of FRIP SAP 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 FRIP SAP operate?

FRIP SAP operates in the sector Commerce de détail de textiles, d'habillement et de chaussures sur éventaires et marchés (NAF code 47.82Z). See the 'Sector positioning' section above to compare the company with its competitors.