SIREN : 810816934
LA FRAICHEUR EN DIRECT is a French company founded 11 years ago, specialized in the sector Commerce d'alimentation générale. Based in VARAVILLE (14390), this company of category PME shows in 2017 a revenue of 140 k€. 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
| Indicator | 2017 | 2016 |
|---|---|---|
| Revenue | 140 096 € | 223 556 € |
| Net income | 0 € | -109 € |
| EBITDA | -12 068 € | 28 900 € |
| Net margin | 0.0% | -0.0% |
In 2017, LA FRAICHEUR EN DIRECT achieves revenue of 140 k€. Significant drop of -37% vs 2016. After deducting consumption (76 k€), gross margin stands at 64 k€, i.e. a rate of 46%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -12 k€, representing -8.6% of revenue. Warning negative scissor effect: despite revenue change (-37%), EBITDA varies by -142%, reducing margin by 21.5 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at 0 € (0.0% of revenue), which will impact equity.
140 096 €
64 228 €
-12 068 €
-16 445 €
-8.6%
The debt ratio (= Financial debt / Equity x 100) stands at 857%. 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 32%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 3.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
856.678%
31.857%
3.598%
1.514
45.7%
In 2017, the debt ratio of LA FRAICHEUR EN DIRECT (856.68) 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.
In 2017, the financial autonomy of LA FRAICHEUR EN DIRECT (31.9%) 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 2017, the repayment capacity of LA FRAICHEUR EN DIRECT (1.51) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 101.50. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
101.503
-3.248
In 2017, the liquidity ratio of LA FRAICHEUR EN DIRECT (101.50) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.
In 2017, the interest coverage of LA FRAICHEUR EN DIRECT (-3.2x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 13 days. Favorable situation: supplier credit is longer than customer credit by 13 days. WCR is negative (-38 days): operations structurally generate cash.
-14 728 €
0 j
13 j
0 j
-38 j
Based on 279 transactions of similar company sales in 2017, the value of LA FRAICHEUR EN DIRECT is estimated at 38 041 € (range 23 079€ - 50 152€). The price/revenue ratio is 0.27x (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.
Only this financial indicator is available for this company.
This estimate is based on the analysis of 279 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 LA FRAICHEUR EN DIRECT with other companies in the same sector:
Voir toutes les statistiques du secteur Commerce d'alimentation générale
The revenue of LA FRAICHEUR EN DIRECT in 2017 is 140 k€.
LA FRAICHEUR EN DIRECT recorded a net loss in 2016.
The headquarters of LA FRAICHEUR EN DIRECT is located in VARAVILLE (14390), in the department Calvados.
The tax return of LA FRAICHEUR EN DIRECT 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).
LA FRAICHEUR EN DIRECT operates in the sector Commerce d'alimentation générale (NAF code 47.11B). See the 'Sector positioning' section above to compare the company with its competitors.