SIREN : 788945194
FROL is a French company founded 13 years ago, specialized in the sector Terrains de camping et parcs pour caravanes ou véhicules de loisirs. Based in SAUGUES (43170), this company of category PME shows in 2024 a revenue of 132 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 | 2022 | 2021 | 2020 | 2019 | 2016 |
|---|---|---|---|---|---|---|---|
| Revenue | 132 437 € | 111 091 € | 52 485 € | N/C | N/C | N/C | N/C |
| Net income | 104 736 € | -32 848 € | 43 581 € | 79 186 € | 45 997 € | -17 406 € | -19 774 € |
| EBITDA | 5 680 € | 607 € | -17 367 € | -20 039 € | -26 965 € | -17 778 € | -20 142 € |
| Net margin | 79.1% | -29.6% | 83.0% | N/C | N/C | N/C | N/C |
In 2024, FROL achieves revenue of 132 k€. Over the period 2022-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +58.8%. Vs 2023, growth of +19% (111 k€ -> 132 k€). After deducting consumption (20 k€), gross margin stands at 113 k€, i.e. a rate of 85%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 6 k€, representing 4.3% of revenue. Positive scissor effect: EBITDA margin improves by +3.7 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 105 k€, i.e. 79.1% of revenue. This profit can be retained or distributed to shareholders.
132 437 €
112 580 €
5 680 €
-4 322 €
104 736 €
4.3%
The debt ratio (= Financial debt / Equity x 100) stands at 137%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 41%. 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 9.9 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 72.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
136.92%
40.579%
72.719%
9.922
62.9%
In 2024, the debt ratio of FROL (136.92) 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 FROL (40.6%) 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 FROL (9.92) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.
The liquidity ratio (= Current assets / Current liabilities) stands at 2430.56. 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 989.3x. Operating income very largely covers interest expenses: high safety margin.
2430.556
989.331
In 2024, the liquidity ratio of FROL (2430.56) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.
In 2024, the interest coverage of FROL (989.3x) 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: 36 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 47 days. Favorable situation: supplier credit is longer than customer credit by 11 days. Inventory turnover is 1 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-82 days): operations structurally generate cash.
-30 317 €
36 j
47 j
1 j
-82 j
Based on 153 transactions of similar company sales (all years), the value of FROL is estimated at 234 261 € (range 96 361€ - 473 785€). With an EBITDA of 5 680€, the sector multiple of 7.1x is applied. The price/revenue ratio is 1.61x (premium 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.
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This estimate is based on the analysis of 153 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 FROL with other companies in the same sector:
The revenue of FROL in 2024 is 132 k€.
Yes, FROL generated a net profit of 105 k€ in 2024.
The headquarters of FROL is located in SAUGUES (43170), in the department Haute-Loire.
The tax return of FROL 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).
FROL operates in the sector Terrains de camping et parcs pour caravanes ou véhicules de loisirs (NAF code 55.30Z). See the 'Sector positioning' section above to compare the company with its competitors.