FUJIFILM ELECTRONIC MATERIALS FRANCE SAS : revenue, balance sheet and financial ratios

FUJIFILM ELECTRONIC MATERIALS FRANCE SAS is a French company founded 44 years ago, specialized in the sector Fabrication d'autres produits chimiques inorganiques de base n.c.a.. Based in SAINT-FROMOND (50620), this company of category ETI shows in 2025 a revenue of 66.9 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 - FUJIFILM ELECTRONIC MATERIALS FRANCE SAS (SIREN 323346973)
Indicator 2025 2023 2022 2021 2020 2019
Revenue 66 879 323 € 52 702 284 € 63 097 697 € 36 617 558 € 29 302 045 € 37 025 118 €
Net income 5 871 192 € 6 093 218 € 5 174 918 € 1 825 472 € 1 493 980 € 1 835 551 €
EBITDA 11 060 261 € 10 895 139 € 10 451 318 € 2 954 184 € 3 781 916 € 5 389 864 €
Net margin 8.8% 11.6% 8.2% 5.0% 5.1% 5.0%

Revenue and income statement

In 2025, FUJIFILM ELECTRONIC MATERIALS FRANCE SAS achieves revenue of 66.9 M€. Over the period 2019-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +10.4%. Vs 2023, growth of +27% (52.7 M€ -> 66.9 M€). After deducting consumption (30.7 M€), gross margin stands at 36.2 M€, i.e. a rate of 54%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 11.1 M€, representing 16.5% of revenue. Warning negative scissor effect: despite revenue change (+27%), EBITDA varies by +2%, reducing margin by 4.1 pts. This reflects costs rising faster than 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 5.9 M€, i.e. 8.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

66 879 323 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

36 165 711 €

EBITDA (2025) ?
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

11 060 261 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

7 848 683 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

5 871 192 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

16.5%

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 75%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 12.9% 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 (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.0%

Financial autonomy (2025) ?
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

75.265%

Cash flow / Revenue (2025) ?
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

12.893%

Repayment capacity (2025) ?
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

0.0

Asset age ratio (2025) ?
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

29.1%

Solvency indicators evolution
FUJIFILM ELECTRONIC MATERIALS FRANCE SAS

Sector positioning

Debt ratio
6.71 2023
2022
2023
Q1: 0.0
Med: 5.85
Q3: 26.62
Average -10 pts over 2 years

In 2023, the debt ratio of FUJIFILM ELECTRONIC MATER... (6.71) 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
68.63% 2023
2022
2023
Q1: 41.85%
Med: 60.27%
Q3: 76.59%
Good

In 2023, the financial autonomy of FUJIFILM ELECTRONIC MATER... (68.6%) 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.

Repayment capacity
0.24 years 2023
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 0.95 years
Average -6 pts over 2 years

In 2023, the repayment capacity of FUJIFILM ELECTRONIC MATER... (0.24) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 298.09. 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 1.1x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2025) ?
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

298.087

Interest coverage (2025) ?
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

1.069

Liquidity indicators evolution
FUJIFILM ELECTRONIC MATERIALS FRANCE SAS

Sector positioning

Liquidity ratio
283.96 2023
2022
2023
Q1: 98.09
Med: 207.71
Q3: 342.98
Good -7 pts over 2 years

In 2023, the liquidity ratio of FUJIFILM ELECTRONIC MATER... (283.96) 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.

Interest coverage
3.39x 2023
2022
2023
Q1: 0.0x
Med: 3.39x
Q3: 13.06x
Good -15 pts over 2 years

In 2023, the interest coverage of FUJIFILM ELECTRONIC MATER... (3.4x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 41 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 47 days. Favorable situation: supplier credit is longer than customer credit by 6 days. Inventory turnover is 28 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 54 days of revenue, i.e. 10.1 M€ to permanently finance. Over 2019-2025, WCR increased by +146%, requiring additional financing.

Operating WCR (2025) ?
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

10 096 771 €

Customer credit (2025) ?
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

41 j

Supplier credit (2025) ?
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

47 j

Inventory turnover (2025) ?
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

28 j

WCR in days of revenue (2025) ?
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

54 j

WCR and payment terms evolution
FUJIFILM ELECTRONIC MATERIALS FRANCE SAS

Positioning of FUJIFILM ELECTRONIC MATERIALS FRANCE SAS in its sector

Comparison with sector Fabrication d'autres produits chimiques inorganiques de base n.c.a.

Valuation estimate

Based on 74 transactions of similar company sales (all years), the value of FUJIFILM ELECTRONIC MATERIALS FRANCE SAS is estimated at 6 292 026 € (range 2 769 665€ - 17 959 713€). With an EBITDA of 11 060 261€, the sector multiple of 0.6x is applied. The price/revenue ratio is 0.11x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2025
74 tx
2769k€ 6292k€ 17959k€
6 292 026 € Range: 2 769 665€ - 17 959 713€
Section all-time Aggregated at NAF section level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
11 060 261 € × 0.6x
Estimation 6 912 948 €
2 094 306€ - 15 941 474€
Revenue Multiple 30%
66 879 323 € × 0.11x
Estimation 7 346 309 €
4 794 091€ - 16 713 953€
Net Income Multiple 20%
5 871 192 € × 0.5x
Estimation 3 158 299 €
1 421 424€ - 24 873 955€
How is this estimate calculated?

This estimate is based on the analysis of 74 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 d'autres produits chimiques inorganiques de base n.c.a.)

Compare FUJIFILM ELECTRONIC MATERIALS FRANCE SAS with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d'autres produits chimiques inorganiques de base n.c.a.

Frequently asked questions about FUJIFILM ELECTRONIC MATERIALS FRANCE SAS

What is the revenue of FUJIFILM ELECTRONIC MATERIALS FRANCE SAS ?

The revenue of FUJIFILM ELECTRONIC MATERIALS FRANCE SAS in 2025 is 66.9 M€.

Is FUJIFILM ELECTRONIC MATERIALS FRANCE SAS profitable?

Yes, FUJIFILM ELECTRONIC MATERIALS FRANCE SAS generated a net profit of 5.9 M€ in 2025.

Where is the headquarters of FUJIFILM ELECTRONIC MATERIALS FRANCE SAS ?

The headquarters of FUJIFILM ELECTRONIC MATERIALS FRANCE SAS is located in SAINT-FROMOND (50620), in the department Manche.

Where to find the tax return of FUJIFILM ELECTRONIC MATERIALS FRANCE SAS ?

The tax return of FUJIFILM ELECTRONIC MATERIALS FRANCE SAS 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 FUJIFILM ELECTRONIC MATERIALS FRANCE SAS operate?

FUJIFILM ELECTRONIC MATERIALS FRANCE SAS operates in the sector Fabrication d'autres produits chimiques inorganiques de base n.c.a. (NAF code 20.13B). See the 'Sector positioning' section above to compare the company with its competitors.