LA FRANCAISE D IMAGES : revenue, balance sheet and financial ratios

LA FRANCAISE D IMAGES is a French company founded 35 years ago, specialized in the sector Production de films et de programmes pour la télévision . Based in BOULOGNE-BILLANCOURT (92100), this company of category GE shows in 2024 a revenue of 16.7 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 - LA FRANCAISE D IMAGES (SIREN 382019891)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 16 736 704 € 16 789 657 € 13 797 727 € 12 515 103 € 11 410 790 € 12 148 787 € 12 337 286 € 12 881 654 € 14 319 201 €
Net income 577 342 € 570 004 € -216 722 € -567 952 € -637 224 € -873 586 € -486 170 € 119 539 € 150 552 €
EBITDA 3 899 269 € 4 864 077 € 2 497 089 € 1 205 602 € 90 874 € 1 016 938 € 1 204 679 € 1 951 006 € 2 475 061 €
Net margin 3.4% 3.4% -1.6% -4.5% -5.6% -7.2% -3.9% 0.9% 1.1%

Revenue and income statement

In 2024, LA FRANCAISE D IMAGES achieves revenue of 16.7 M€. Revenue is growing positively over 9 years (CAGR: +2.0%). Slight decline of -0% vs 2023. After deducting consumption (2 k€), gross margin stands at 16.7 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 3.9 M€, representing 23.3% of revenue. Warning negative scissor effect: despite revenue change (-0%), EBITDA varies by -20%, reducing margin by 5.7 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 577 k€, i.e. 3.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

16 736 704 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

16 734 881 €

EBITDA (2024) ?
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

3 899 269 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

1 798 194 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

577 342 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

23.3%

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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 16%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 16.3% 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 (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.021%

Financial autonomy (2024) ?
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

16.022%

Cash flow / Revenue (2024) ?
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

16.259%

Repayment capacity (2024) ?
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 (2024) ?
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

22.7%

Solvency indicators evolution
LA FRANCAISE D IMAGES

Sector positioning

Debt ratio
0.02 2024
2022
2023
2024
Q1: 0.0
Med: 3.12
Q3: 40.06
Good

In 2024, the debt ratio of LA FRANCAISE D IMAGES (0.02) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
16.02% 2024
2022
2023
2024
Q1: 2.65%
Med: 27.04%
Q3: 59.73%
Average +14 pts over 3 years

In 2024, the financial autonomy of LA FRANCAISE D IMAGES (16.0%) 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
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.35 years
Excellent

In 2024, the repayment capacity of LA FRANCAISE D IMAGES (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 31.91. 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 4.8x. Financial charges are adequately covered by operations.

Liquidity ratio (2024) ?
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

31.912

Interest coverage (2024) ?
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

4.766

Liquidity indicators evolution
LA FRANCAISE D IMAGES

Sector positioning

Liquidity ratio
31.91 2024
2022
2023
2024
Q1: 110.74
Med: 205.42
Q3: 432.49
Watch -10 pts over 3 years

In 2024, the liquidity ratio of LA FRANCAISE D IMAGES (31.91) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
4.77x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.38x
Excellent

In 2024, the interest coverage of LA FRANCAISE D IMAGES (4.8x) 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: 37 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 87 days. Excellent situation: suppliers finance 50 days of the operating cycle (retail model). Inventory turnover is 1 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-77 days): operations structurally generate cash. Notable WCR improvement over the period (-424%), freeing up cash.

Operating WCR (2024) ?
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

-3 573 788 €

Customer credit (2024) ?
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

37 j

Supplier credit (2024) ?
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

87 j

Inventory turnover (2024) ?
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

1 j

WCR in days of revenue (2024) ?
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

-77 j

WCR and payment terms evolution
LA FRANCAISE D IMAGES

Positioning of LA FRANCAISE D IMAGES in its sector

Comparison with sector Production de films et de programmes pour la télévision

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (28 transactions). This range of 1 067 723€ to 11 024 273€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
1067k€ 3405k€ 11024k€
3 405 827 € Range: 1 067 723€ - 11 024 273€
NAF 5 all-time
How is this estimate calculated?

This estimate is based on the analysis of 28 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 (Production de films et de programmes pour la télévision )

Compare LA FRANCAISE D IMAGES with other companies in the same sector:

Voir toutes les statistiques du secteur Production de films et de programmes pour la télévision

Frequently asked questions about LA FRANCAISE D IMAGES

What is the revenue of LA FRANCAISE D IMAGES ?

The revenue of LA FRANCAISE D IMAGES in 2024 is 16.7 M€.

Is LA FRANCAISE D IMAGES profitable?

Yes, LA FRANCAISE D IMAGES generated a net profit of 577 k€ in 2024.

Where is the headquarters of LA FRANCAISE D IMAGES ?

The headquarters of LA FRANCAISE D IMAGES is located in BOULOGNE-BILLANCOURT (92100), in the department Hauts-de-Seine.

Where to find the tax return of LA FRANCAISE D IMAGES ?

The tax return of LA FRANCAISE D IMAGES 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 FRANCAISE D IMAGES operate?

LA FRANCAISE D IMAGES operates in the sector Production de films et de programmes pour la télévision (NAF code 59.11A). See the 'Sector positioning' section above to compare the company with its competitors.