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LAURENT PATRICK FIOUL : revenue, balance sheet and financial ratios

LAURENT PATRICK FIOUL is a French company founded 25 years ago, specialized in the sector Commerces de détail de charbons et combustibles. Based in VENSAT (63260), this company of category PME shows in 2016 a revenue of 1.2 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 - LAURENT PATRICK FIOUL (SIREN 432249464)
Indicator 2025 2023 2021 2020 2019 2016
Revenue N/C N/C N/C N/C N/C 1 233 474 €
Net income 45 069 € 349 € -4 548 € 16 804 € 1 978 € 28 605 €
EBITDA N/C N/C N/C N/C N/C 43 208 €
Net margin N/C N/C N/C N/C N/C 2.3%

Revenue and income statement

In 2025, LAURENT PATRICK FIOUL generates positive net income of 45 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 29 k€ -> 45 k€.

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

45 069 €

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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 9%. 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 57%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

9.477%

Financial autonomy (2025) ?
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

56.538%

Asset age ratio (2025) ?
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

9.7%

Solvency indicators evolution
LAURENT PATRICK FIOUL

Sector positioning

Debt ratio
9.48 2025
2021
2023
2025
Q1: 4.54
Med: 22.2
Q3: 50.85
Good -20 pts over 3 years

In 2025, the debt ratio of LAURENT PATRICK FIOUL (9.48) 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
56.54% 2025
2021
2023
2025
Q1: 32.57%
Med: 49.49%
Q3: 63.13%
Good

In 2025, the financial autonomy of LAURENT PATRICK FIOUL (56.5%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 251.17. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

251.167

Liquidity indicators evolution
LAURENT PATRICK FIOUL

Sector positioning

Liquidity ratio
251.17 2025
2021
2023
2025
Q1: 161.86
Med: 207.47
Q3: 344.85
Good -14 pts over 3 years

In 2025, the liquidity ratio of LAURENT PATRICK FIOUL (251.17) 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.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

Operating WCR (2025) ?
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

0 €

Customer credit (2025) ?
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 (2025) ?
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 (2025) ?
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 and payment terms evolution
LAURENT PATRICK FIOUL

Positioning of LAURENT PATRICK FIOUL in its sector

Comparison with sector Commerces de détail de charbons et combustibles

Valuation estimate

Based on 83 transactions of similar company sales in 2025, the value of LAURENT PATRICK FIOUL is estimated at 166 909 € (range 63 060€ - 245 896€). 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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2025
83 tx
63k€ 166k€ 245k€
166 909 € Range: 63 060€ - 245 896€
NAF 5 année 2025

Valuation method used

Net Income Multiple
45 069 € × 3.7x = 166 910 €
Range: 63 061€ - 245 896€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 83 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 (Commerces de détail de charbons et combustibles)

Compare LAURENT PATRICK FIOUL with other companies in the same sector:

Voir toutes les statistiques du secteur Commerces de détail de charbons et combustibles

Frequently asked questions about LAURENT PATRICK FIOUL

What is the revenue of LAURENT PATRICK FIOUL ?

The revenue of LAURENT PATRICK FIOUL in 2016 is 1.2 M€.

Is LAURENT PATRICK FIOUL profitable?

Yes, LAURENT PATRICK FIOUL generated a net profit of 45 k€ in 2025.

Where is the headquarters of LAURENT PATRICK FIOUL ?

The headquarters of LAURENT PATRICK FIOUL is located in VENSAT (63260), in the department Puy-de-Dome.

Where to find the tax return of LAURENT PATRICK FIOUL ?

The tax return of LAURENT PATRICK FIOUL 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 LAURENT PATRICK FIOUL operate?

LAURENT PATRICK FIOUL operates in the sector Commerces de détail de charbons et combustibles (NAF code 47.78B). See the 'Sector positioning' section above to compare the company with its competitors.