LA FONCIERE DU 27 MARS : revenue, balance sheet and financial ratios

LA FONCIERE DU 27 MARS is a French company founded 11 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in PONTS-ET-MARAIS (76260), this company of category PME shows in 2023 a revenue of 160 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - LA FONCIERE DU 27 MARS (SIREN 808691133)
Indicator 2023 2022 2021 2020 2019 2016
Revenue 160 213 € 141 513 € 156 234 € 155 727 € 153 684 € 147 446 €
Net income 34 176 € 27 496 € 19 629 € 17 937 € 14 100 € 4 637 €
EBITDA 111 455 € 103 831 € 98 390 € 98 050 € 95 435 € 91 358 €
Net margin 21.3% 19.4% 12.6% 11.5% 9.2% 3.1%

Revenue and income statement

In 2023, LA FONCIERE DU 27 MARS achieves revenue of 160 k€. Revenue is growing positively over 6 years (CAGR: +1.2%). Vs 2022, growth of +13% (142 k€ -> 160 k€). After deducting consumption (0 €), gross margin stands at 160 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 111 k€, representing 69.6% of revenue. Warning negative scissor effect: despite revenue change (+13%), EBITDA varies by +7%, reducing margin by 3.8 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 34 k€, i.e. 21.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

160 213 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

160 213 €

EBITDA (2023) ?
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

111 455 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

53 091 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

34 176 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

69.6%

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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 1199%. 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 8%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 7.3 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 57.8% 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 (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

1199.031%

Financial autonomy (2023) ?
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

7.635%

Cash flow / Revenue (2023) ?
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

57.759%

Repayment capacity (2023) ?
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

7.275

Asset age ratio (2023) ?
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

55.9%

Solvency indicators evolution
LA FONCIERE DU 27 MARS

Sector positioning

Debt ratio
1199.03 2023
2021
2022
2023
Q1: -25.79
Med: 7.7
Q3: 166.03
Average +50 pts over 3 years

In 2023, the debt ratio of LA FONCIERE DU 27 MARS (1199.03) 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
7.63% 2023
2021
2022
2023
Q1: 0.43%
Med: 30.83%
Q3: 76.17%
Average +6 pts over 3 years

In 2023, the financial autonomy of LA FONCIERE DU 27 MARS (7.6%) 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
7.28 years 2023
2021
2022
2023
Q1: -0.3 years
Med: 0.44 years
Q3: 10.35 years
Average -8 pts over 3 years

In 2023, the repayment capacity of LA FONCIERE DU 27 MARS (7.28) 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 1535.62. 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 18.0x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2023) ?
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

1535.616

Interest coverage (2023) ?
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

17.957

Liquidity indicators evolution
LA FONCIERE DU 27 MARS

Sector positioning

Liquidity ratio
1535.62 2023
2023
Q1: 95.03
Med: 298.23
Q3: 1220.9
Excellent

In 2023, the liquidity ratio of LA FONCIERE DU 27 MARS (1535.62) 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.

Interest coverage
17.96x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 16.99x
Excellent

In 2023, the interest coverage of LA FONCIERE DU 27 MARS (18.0x) 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. Overall, WCR represents 195 days of revenue, i.e. 87 k€ to permanently finance. Over 2016-2023, WCR increased by +111%, requiring additional financing.

Operating WCR (2023) ?
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

86 582 €

Customer credit (2023) ?
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

0 j

Supplier credit (2023) ?
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

0 j

Inventory turnover (2023) ?
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

0 j

WCR in days of revenue (2023) ?
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

195 j

WCR and payment terms evolution
LA FONCIERE DU 27 MARS

Positioning of LA FONCIERE DU 27 MARS in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 215 transactions of similar company sales in 2023, the value of LA FONCIERE DU 27 MARS is estimated at 350 501 € (range 98 248€ - 592 640€). With an EBITDA of 111 455€, the sector multiple of 5.2x is applied. The price/revenue ratio is 0.51x (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 2023
215 transactions
98k€ 350k€ 592k€
350 501 € Range: 98 248€ - 592 640€
NAF 5 année 2023

Valuation detail by method

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EBITDA Multiple 50%
111 455 € × 5.2x
Estimation 574 388 €
145 729€ - 922 945€
Revenue Multiple 30%
160 213 € × 0.51x
Estimation 81 807 €
37 251€ - 187 152€
Net Income Multiple 20%
34 176 € × 5.7x
Estimation 193 824 €
71 045€ - 375 111€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 215 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 (Location de terrains et d'autres biens immobiliers)

Compare LA FONCIERE DU 27 MARS with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about LA FONCIERE DU 27 MARS

What is the revenue of LA FONCIERE DU 27 MARS ?

The revenue of LA FONCIERE DU 27 MARS in 2023 is 160 k€.

Is LA FONCIERE DU 27 MARS profitable?

Yes, LA FONCIERE DU 27 MARS generated a net profit of 34 k€ in 2023.

Where is the headquarters of LA FONCIERE DU 27 MARS ?

The headquarters of LA FONCIERE DU 27 MARS is located in PONTS-ET-MARAIS (76260), in the department Seine-Maritime.

Where to find the tax return of LA FONCIERE DU 27 MARS ?

The tax return of LA FONCIERE DU 27 MARS 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 LA FONCIERE DU 27 MARS operate?

LA FONCIERE DU 27 MARS operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.