LES FLAM'S DE PONT : revenue, balance sheet and financial ratios

LES FLAM'S DE PONT is a French company founded 15 years ago, specialized in the sector Analyses, essais et inspections techniques. Based in SAINT-GEOIRE-EN-VALDAINE (38620), this company of category PME shows in 2022 a revenue of 150 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

Financial history - LES FLAM'S DE PONT (SIREN 530708932)
Indicator 2022 2018
Revenue 150 195 € 120 624 €
Net income 8 690 € 546 €
EBITDA 24 572 € 13 084 €
Net margin 5.8% 0.5%

Revenue and income statement

In 2022, LES FLAM'S DE PONT achieves revenue of 150 k€. Vs 2018, growth of +25% (121 k€ -> 150 k€). After deducting consumption (0 €), gross margin stands at 150 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 25 k€, representing 16.4% of revenue. Positive scissor effect: EBITDA margin improves by +5.5 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 9 k€, i.e. 5.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

150 195 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

150 195 €

EBITDA (2022) ?
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

24 572 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

19 237 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

8 690 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

16.4%

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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 56%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 35%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 9.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

56.496%

Financial autonomy (2022) ?
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

34.569%

Cash flow / Revenue (2022) ?
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

9.94%

Repayment capacity (2022) ?
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

1.236

Asset age ratio (2022) ?
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

19.7%

Solvency indicators evolution
LES FLAM'S DE PONT

Sector positioning

Debt ratio
56.5 2022
2018
2022
Q1: 0.01
Med: 15.68
Q3: 67.41
Average -5 pts over 2 years

In 2022, the debt ratio of LES FLAM'S DE PONT (56.50) 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
34.57% 2022
2018
2022
Q1: 13.42%
Med: 36.21%
Q3: 58.18%
Average

In 2022, the financial autonomy of LES FLAM'S DE PONT (34.6%) 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
1.24 years 2022
2018
2022
Q1: 0.0 years
Med: 0.02 years
Q3: 1.22 years
Average

In 2022, the repayment capacity of LES FLAM'S DE PONT (1.24) 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 326.73. 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 23.7x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2022) ?
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

326.727

Interest coverage (2022) ?
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

23.738

Liquidity indicators evolution
LES FLAM'S DE PONT

Sector positioning

Liquidity ratio
326.73 2022
2018
2022
Q1: 136.31
Med: 215.9
Q3: 339.68
Good

In 2022, the liquidity ratio of LES FLAM'S DE PONT (326.73) 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.

Interest coverage
23.74x 2022
2018
2022
Q1: 0.0x
Med: 0.07x
Q3: 1.48x
Excellent

In 2022, the interest coverage of LES FLAM'S DE PONT (23.7x) 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: 117 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 32 days. The gap of 85 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 94 days of revenue, i.e. 39 k€ to permanently finance.

Operating WCR (2022) ?
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

39 018 €

Customer credit (2022) ?
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

117 j

Supplier credit (2022) ?
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

32 j

Inventory turnover (2022) ?
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 (2022) ?
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

94 j

WCR and payment terms evolution
LES FLAM'S DE PONT

Positioning of LES FLAM'S DE PONT in its sector

Comparison with sector Analyses, essais et inspections techniques

Valuation estimate

Based on 53 transactions of similar company sales in 2022, the value of LES FLAM'S DE PONT is estimated at 66 343 € (range 32 394€ - 109 010€). With an EBITDA of 24 572€, the sector multiple of 3.1x is applied. The price/revenue ratio is 0.54x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2022
53 tx
32k€ 66k€ 109k€
66 343 € Range: 32 394€ - 109 010€
NAF 5 année 2022

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
24 572 € × 3.1x
Estimation 77 012 €
33 875€ - 118 297€
Revenue Multiple 30%
150 195 € × 0.54x
Estimation 81 771 €
46 045€ - 138 971€
Net Income Multiple 20%
8 690 € × 1.9x
Estimation 16 531 €
8 218€ - 40 853€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 53 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 (Analyses, essais et inspections techniques)

Compare LES FLAM'S DE PONT with other companies in the same sector:

Voir toutes les statistiques du secteur Analyses, essais et inspections techniques

Frequently asked questions about LES FLAM'S DE PONT

What is the revenue of LES FLAM'S DE PONT ?

The revenue of LES FLAM'S DE PONT in 2022 is 150 k€.

Is LES FLAM'S DE PONT profitable?

Yes, LES FLAM'S DE PONT generated a net profit of 9 k€ in 2022.

Where is the headquarters of LES FLAM'S DE PONT ?

The headquarters of LES FLAM'S DE PONT is located in SAINT-GEOIRE-EN-VALDAINE (38620), in the department Isere.

Where to find the tax return of LES FLAM'S DE PONT ?

The tax return of LES FLAM'S DE PONT 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 LES FLAM'S DE PONT operate?

LES FLAM'S DE PONT operates in the sector Analyses, essais et inspections techniques (NAF code 71.20B). See the 'Sector positioning' section above to compare the company with its competitors.