LA FRANCE DU NORD AU SUD : revenue, balance sheet and financial ratios

LA FRANCE DU NORD AU SUD is a French company founded 20 years ago, specialized in the sector Autres services de réservation et activités connexes. Based in PARIS (75019), this company of category ETI shows in 2024 a revenue of 140.4 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 FRANCE DU NORD AU SUD (SIREN 483315362)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 140 428 635 € 120 198 762 € 104 592 043 € 59 272 149 € 63 411 395 € 71 257 752 € 618 143 391 € 51 791 527 € 26 409 948 €
Net income 1 803 908 € 568 705 € 2 962 672 € 1 010 253 € -2 846 163 € 1 766 026 € 1 603 172 € 112 792 € -1 316 149 €
EBITDA 2 403 709 € 633 185 € 3 792 856 € 1 713 672 € -2 678 822 € 3 004 308 € 558 889 192 € 191 768 € -875 605 €
Net margin 1.3% 0.5% 2.8% 1.7% -4.5% 2.5% 0.3% 0.2% -5.0%

Revenue and income statement

In 2024, LA FRANCE DU NORD AU SUD achieves revenue of 140.4 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +23.2%. Vs 2023, growth of +17% (120.2 M€ -> 140.4 M€). After deducting consumption (-107 €), gross margin stands at 140.4 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 2.4 M€, representing 1.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.8 M€, i.e. 1.3% 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

140 428 635 €

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

140 428 742 €

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

2 403 709 €

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

1 960 973 €

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

1 803 908 €

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

1.7%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

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 18%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 1.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

0.0%

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

17.756%

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

1.737%

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

30.4%

Solvency indicators evolution
LA FRANCE DU NORD AU SUD

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.0
Med: 3.11
Q3: 35.73
Excellent -50 pts over 3 years

In 2024, the debt ratio of LA FRANCE DU NORD AU SUD (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
17.76% 2024
2022
2023
2024
Q1: 4.92%
Med: 27.97%
Q3: 55.75%
Average

In 2024, the financial autonomy of LA FRANCE DU NORD AU SUD (17.8%) 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: 0.56 years
Excellent -50 pts over 3 years

In 2024, the repayment capacity of LA FRANCE DU NORD AU SUD (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 105.72. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

105.723

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

0.0

Liquidity indicators evolution
LA FRANCE DU NORD AU SUD

Sector positioning

Liquidity ratio
105.72 2024
2022
2023
2024
Q1: 116.88
Med: 188.57
Q3: 339.88
Watch -12 pts over 3 years

In 2024, the liquidity ratio of LA FRANCE DU NORD AU SUD (105.72) 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
0.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.4x
Average -50 pts over 3 years

In 2024, the interest coverage of LA FRANCE DU NORD AU SUD (0.0x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 42 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 24 days. The company must finance 18 days of gap between collections and payments. Overall, WCR represents 32 days of revenue, i.e. 12.7 M€ to permanently finance. Over 2016-2024, WCR increased by +2489%, requiring additional financing.

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

12 672 280 €

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

42 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

24 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

0 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

32 j

WCR and payment terms evolution
LA FRANCE DU NORD AU SUD

Positioning of LA FRANCE DU NORD AU SUD in its sector

Comparison with sector Autres services de réservation et activités connexes

Valuation estimate

Based on 163 transactions of similar company sales (all years), the value of LA FRANCE DU NORD AU SUD is estimated at 19 397 564 € (range 9 508 583€ - 31 652 589€). With an EBITDA of 2 403 709€, the sector multiple of 2.4x is applied. The price/revenue ratio is 0.38x (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.

Estimated enterprise value 2024
163 transactions
9508k€ 19397k€ 31652k€
19 397 564 € Range: 9 508 583€ - 31 652 589€
Section all-time Aggregated at NAF section level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
2 403 709 € × 2.4x
Estimation 5 675 931 €
1 791 345€ - 11 461 640€
Revenue Multiple 30%
140 428 635 € × 0.38x
Estimation 53 504 997 €
28 000 625€ - 78 699 600€
Net Income Multiple 20%
1 803 908 € × 1.4x
Estimation 2 540 501 €
1 063 616€ - 11 559 449€
How is this estimate calculated?

This estimate is based on the analysis of 163 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 (Autres services de réservation et activités connexes)

Compare LA FRANCE DU NORD AU SUD with other companies in the same sector:

Voir toutes les statistiques du secteur Autres services de réservation et activités connexes

Frequently asked questions about LA FRANCE DU NORD AU SUD

What is the revenue of LA FRANCE DU NORD AU SUD ?

The revenue of LA FRANCE DU NORD AU SUD in 2024 is 140.4 M€.

Is LA FRANCE DU NORD AU SUD profitable?

Yes, LA FRANCE DU NORD AU SUD generated a net profit of 1.8 M€ in 2024.

Where is the headquarters of LA FRANCE DU NORD AU SUD ?

The headquarters of LA FRANCE DU NORD AU SUD is located in PARIS (75019), in the department Paris.

Where to find the tax return of LA FRANCE DU NORD AU SUD ?

The tax return of LA FRANCE DU NORD AU SUD 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 FRANCE DU NORD AU SUD operate?

LA FRANCE DU NORD AU SUD operates in the sector Autres services de réservation et activités connexes (NAF code 79.90Z). See the 'Sector positioning' section above to compare the company with its competitors.