FROID REUNION AMENAGEMENT : revenue, balance sheet and financial ratios

FROID REUNION AMENAGEMENT is a French company founded 4 years ago, specialized in the sector Fabrication de carrosseries et remorques. Based in LE PORT (97420), this company of category PME 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 2026-05-09

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

Financial history - FROID REUNION AMENAGEMENT (SIREN 902290113)
Indicator 2024 2023 2022
Revenue 1 903 693 € 1 463 776 € 1 834 759 €
Net income 180 911 € 62 479 € 96 190 €
EBITDA 270 051 € 138 499 € 193 123 €
Net margin 9.5% 4.3% 5.2%

Revenue and income statement

In 2024, FROID REUNION AMENAGEMENT achieves revenue of 1.9 M€. Revenue is growing positively over 3 years (CAGR: +1.9%). Vs 2023, growth of +30% (1.5 M€ -> 1.9 M€). After deducting consumption (1.0 M€), gross margin stands at 901 k€, i.e. a rate of 47%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 270 k€, representing 14.2% of revenue. Positive scissor effect: EBITDA margin improves by +4.7 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 181 k€, i.e. 9.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 903 693 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

900 949 €

EBITDA (2024) ?
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

270 051 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

244 988 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

180 911 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

14.2%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 56%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 39%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 10.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

55.707%

Financial autonomy (2024) ?
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

39.048%

Cash flow / Revenue (2024) ?
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

10.82%

Repayment capacity (2024) ?
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

0.864

Asset age ratio (2024) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

4.5%

Solvency indicators evolution
FROID REUNION AMENAGEMENT

Sector positioning

Debt ratio
55.71 2024
2022
2023
2024
Q1: 4.79
Med: 27.7
Q3: 79.01
Average -12 pts over 3 years

In 2024, the debt ratio of FROID REUNION AMENAGEMENT (55.71) 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
39.05% 2024
2022
2023
2024
Q1: 20.53%
Med: 39.52%
Q3: 57.49%
Average +24 pts over 3 years

In 2024, the financial autonomy of FROID REUNION AMENAGEMENT (39.0%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
0.86 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.89 years
Q3: 2.67 years
Good -6 pts over 3 years

In 2024, the repayment capacity of FROID REUNION AMENAGEMENT (0.86) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 196.81. 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 1.9x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2024) ?
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

196.805

Interest coverage (2024) ?
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

1.878

Liquidity indicators evolution
FROID REUNION AMENAGEMENT

Sector positioning

Liquidity ratio
196.81 2024
2022
2023
2024
Q1: 153.1
Med: 220.25
Q3: 325.12
Average +21 pts over 3 years

In 2024, the liquidity ratio of FROID REUNION AMENAGEMENT (196.81) 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.

Interest coverage
1.88x 2024
2022
2023
2024
Q1: 0.0x
Med: 2.31x
Q3: 8.74x
Average -19 pts over 3 years

In 2024, the interest coverage of FROID REUNION AMENAGEMENT (1.9x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 51 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 65 days. Favorable situation: supplier credit is longer than customer credit by 14 days. Inventory turnover is 51 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 90 days of revenue, i.e. 473 k€ to permanently finance. Notable WCR improvement over the period (-43%), freeing up cash.

Operating WCR (2024) ?
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

473 372 €

Customer credit (2024) ?
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

51 j

Supplier credit (2024) ?
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

65 j

Inventory turnover (2024) ?
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

51 j

WCR in days of revenue (2024) ?
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

90 j

WCR and payment terms evolution
FROID REUNION AMENAGEMENT

Positioning of FROID REUNION AMENAGEMENT in its sector

Comparison with sector Fabrication de carrosseries et remorques

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (31 transactions). This range of 104 017€ to 385 952€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
104k€ 221k€ 385k€
221 572 € Range: 104 017€ - 385 952€
NAF 5 all-time
How is this estimate calculated?

This estimate is based on the analysis of 31 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 (Fabrication de carrosseries et remorques)

Compare FROID REUNION AMENAGEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de carrosseries et remorques

Frequently asked questions about FROID REUNION AMENAGEMENT

What is the revenue of FROID REUNION AMENAGEMENT ?

The revenue of FROID REUNION AMENAGEMENT in 2024 is 1.9 M€.

Is FROID REUNION AMENAGEMENT profitable?

Yes, FROID REUNION AMENAGEMENT generated a net profit of 181 k€ in 2024.

Where is the headquarters of FROID REUNION AMENAGEMENT ?

The headquarters of FROID REUNION AMENAGEMENT is located in LE PORT (97420), in the department La Reunion.

Where to find the tax return of FROID REUNION AMENAGEMENT ?

The tax return of FROID REUNION AMENAGEMENT 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 FROID REUNION AMENAGEMENT operate?

FROID REUNION AMENAGEMENT operates in the sector Fabrication de carrosseries et remorques (NAF code 29.20Z). See the 'Sector positioning' section above to compare the company with its competitors.