SIREN : 490570330
FROUDIS is a French company founded 20 years ago, specialized in the sector Hypermarchés. Based in FROUARD (54390), this company of category ETI shows in 2024 a revenue of 136.1 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 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 136 145 498 € | 138 225 908 € | 144 196 048 € | 135 497 819 € | 125 791 622 € | 125 009 637 € | 121 687 703 € | 116 922 788 € |
| Net income | 1 272 051 € | -494 404 € | 4 851 441 € | 3 641 589 € | 3 386 638 € | 3 642 442 € | 3 796 041 € | 3 668 650 € |
| EBITDA | 5 251 735 € | 6 906 183 € | 8 047 632 € | 6 553 722 € | 4 781 015 € | 2 008 862 € | 1 695 045 € | 2 057 062 € |
| Net margin | 0.9% | -0.4% | 3.4% | 2.7% | 2.7% | 2.9% | 3.1% | 3.1% |
In 2024, FROUDIS achieves revenue of 136.1 M€. Revenue is growing positively over 8 years (CAGR: +1.9%). Slight decline of -2% vs 2022. After deducting consumption (100.8 M€), gross margin stands at 35.3 M€, i.e. a rate of 26%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 5.3 M€, representing 3.9% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.3 M€, i.e. 0.9% of revenue. This profit can be retained or distributed to shareholders.
136 145 498 €
35 313 557 €
5 251 735 €
4 569 836 €
1 272 051 €
3.9%
The debt ratio (= Financial debt / Equity x 100) stands at 27%. 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 63%. 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 13.4 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
27.281%
63.145%
0.927%
13.428
66.3%
In 2024, the debt ratio of FROUDIS (27.28) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2024, the financial autonomy of FROUDIS (63.1%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.
In 2024, the repayment capacity of FROUDIS (13.43) 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 151.43. 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 12.8x. Operating income very largely covers interest expenses: high safety margin.
151.426
12.793
In 2024, the liquidity ratio of FROUDIS (151.43) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.
In 2024, the interest coverage of FROUDIS (12.8x) 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: 4 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 28 days. Favorable situation: supplier credit is longer than customer credit by 24 days. Inventory turnover is 27 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 26 days of revenue, i.e. 9.9 M€ to permanently finance. Notable WCR improvement over the period (-26%), freeing up cash.
9 905 946 €
4 j
28 j
27 j
26 j
Based on 551 transactions of similar company sales in 2024, the value of FROUDIS is estimated at 23 287 681 € (range 10 101 119€ - 47 037 223€). With an EBITDA of 5 251 735€, the sector multiple of 4.7x is applied. The price/revenue ratio is 0.23x (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.
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This estimate is based on the analysis of 551 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 FROUDIS with other companies in the same sector:
The revenue of FROUDIS in 2024 is 136.1 M€.
Yes, FROUDIS generated a net profit of 1.3 M€ in 2024.
The headquarters of FROUDIS is located in FROUARD (54390), in the department Meurthe-et-Moselle.
The tax return of FROUDIS 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).
FROUDIS operates in the sector Hypermarchés (NAF code 47.11F). See the 'Sector positioning' section above to compare the company with its competitors.