GROUPE EMILE FOURNIER & FILS : revenue, balance sheet and financial ratios

GROUPE EMILE FOURNIER & FILS is a French company founded 35 years ago, specialized in the sector Transformation et conservation de poisson, de crustacés et de mollusques. Based in CALAIS (62100), this company of category PME shows in 2020 a revenue of 5.5 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 - GROUPE EMILE FOURNIER & FILS (SIREN 380990994)
Indicator 2020 2019 2018 2017
Revenue 5 498 218 € 5 478 403 € 5 402 175 € N/C
Net income 22 025 € 10 450 € 38 847 € 21 260 €
EBITDA 135 386 € 12 919 € 141 081 € N/C
Net margin 0.4% 0.2% 0.7% N/C

Revenue and income statement

In 2020, GROUPE EMILE FOURNIER & FILS achieves revenue of 5.5 M€. Revenue is growing positively over 4 years (CAGR: +0.9%). Vs 2019: +0%. After deducting consumption (3.3 M€), gross margin stands at 2.2 M€, i.e. a rate of 39%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 135 k€, representing 2.5% of revenue. Positive scissor effect: EBITDA margin improves by +2.2 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 22 k€, i.e. 0.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

5 498 218 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

2 156 925 €

EBITDA (2020) ?
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

135 386 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

71 435 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

22 025 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

2.4%

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Chart evolution

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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 166%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 27%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 9.2 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 1.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

165.709%

Financial autonomy (2020) ?
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

26.979%

Cash flow / Revenue (2020) ?
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

1.668%

Repayment capacity (2020) ?
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

9.206

Asset age ratio (2020) ?
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

10.7%

Solvency indicators evolution
GROUPE EMILE FOURNIER & FILS

Sector positioning

Debt ratio
165.71 2020
2018
2019
2020
Q1: 6.64
Med: 32.68
Q3: 114.04
Watch

In 2020, the debt ratio of GROUPE EMILE FOURNIER & FILS (165.71) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
26.98% 2020
2018
2019
2020
Q1: 22.36%
Med: 40.98%
Q3: 56.44%
Average

In 2020, the financial autonomy of GROUPE EMILE FOURNIER & FILS (27.0%) 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
9.21 years 2020
2018
2019
2020
Q1: 0.0 years
Med: 1.16 years
Q3: 3.4 years
Watch

In 2020, the repayment capacity of GROUPE EMILE FOURNIER & FILS (9.21) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 277.30. 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 7.8x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2020) ?
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

277.297

Interest coverage (2020) ?
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

7.807

Liquidity indicators evolution
GROUPE EMILE FOURNIER & FILS

Sector positioning

Liquidity ratio
277.3 2020
2018
2019
2020
Q1: 139.27
Med: 192.43
Q3: 302.64
Good +24 pts over 3 years

In 2020, the liquidity ratio of GROUPE EMILE FOURNIER & FILS (277.30) 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
7.81x 2020
2018
2019
2020
Q1: 0.0x
Med: 1.44x
Q3: 4.88x
Excellent

In 2020, the interest coverage of GROUPE EMILE FOURNIER & FILS (7.8x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 33 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 40 days. Favorable situation: supplier credit is longer than customer credit by 7 days. Inventory turnover is 35 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 85 days of revenue, i.e. 1.3 M€ to permanently finance.

Operating WCR (2020) ?
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

1 294 775 €

Customer credit (2020) ?
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

33 j

Supplier credit (2020) ?
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

40 j

Inventory turnover (2020) ?
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

35 j

WCR in days of revenue (2020) ?
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

85 j

WCR and payment terms evolution
GROUPE EMILE FOURNIER & FILS

Positioning of GROUPE EMILE FOURNIER & FILS in its sector

Comparison with sector Transformation et conservation de poisson, de crustacés et de mollusques

Valuation estimate

Based on 211 transactions of similar company sales in 2020, the value of GROUPE EMILE FOURNIER & FILS is estimated at 1 516 548 € (range 946 544€ - 2 071 695€). With an EBITDA of 135 386€, the sector multiple of 5.8x is applied. The price/revenue ratio is 0.66x (in line with sector norms). 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 2020
211 transactions
946k€ 1516k€ 2071k€
1 516 548 € Range: 946 544€ - 2 071 695€
Section année 2020 Aggregated at NAF section level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
135 386 € × 5.8x
Estimation 787 651 €
473 279€ - 1 342 694€
Revenue Multiple 30%
5 498 218 € × 0.66x
Estimation 3 634 028 €
2 321 428€ - 4 493 700€
Net Income Multiple 20%
22 025 € × 7.4x
Estimation 162 573 €
67 380€ - 261 192€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 211 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 (Transformation et conservation de poisson, de crustacés et de mollusques)

Compare GROUPE EMILE FOURNIER & FILS with other companies in the same sector:

Voir toutes les statistiques du secteur Transformation et conservation de poisson, de crustacés et de mollusques

Frequently asked questions about GROUPE EMILE FOURNIER & FILS

What is the revenue of GROUPE EMILE FOURNIER & FILS ?

The revenue of GROUPE EMILE FOURNIER & FILS in 2020 is 5.5 M€.

Is GROUPE EMILE FOURNIER & FILS profitable?

Yes, GROUPE EMILE FOURNIER & FILS generated a net profit of 22 k€ in 2020.

Where is the headquarters of GROUPE EMILE FOURNIER & FILS ?

The headquarters of GROUPE EMILE FOURNIER & FILS is located in CALAIS (62100), in the department Pas-de-Calais.

Where to find the tax return of GROUPE EMILE FOURNIER & FILS ?

The tax return of GROUPE EMILE FOURNIER & FILS 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 GROUPE EMILE FOURNIER & FILS operate?

GROUPE EMILE FOURNIER & FILS operates in the sector Transformation et conservation de poisson, de crustacés et de mollusques (NAF code 10.20Z). See the 'Sector positioning' section above to compare the company with its competitors.