LES FONTAINES : revenue, balance sheet and financial ratios

LES FONTAINES is a French company founded 13 years ago, specialized in the sector Commerce de gros (commerce interentreprises) alimentaire non spécialisé. Based in CASTELLET-LES-SAUSSES (04320), this company of category PME shows in 2024 a revenue of 166 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-08-08

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Synthèse

Santé financière : Fragile

Signal structurel : exploitation déficitaire (EBE négatif).

In summary, LES FONTAINES is currently loss-making, which weighs on its accounts. Its financial structure is solid, with debt well contained relative to its sector.

Financial history - LES FONTAINES (SIREN 790499172)
Indicator 2024 2023 2022 2021 2019 2018 2017 2015
Revenue 166 310 € 244 588 € 238 715 € 247 371 € 294 962 € 233 241 € 314 692 € 297 671 €
Net income -10 654 € -37 436 € 2 632 € 5 018 € -5 864 € 17 272 € 13 539 € 26 790 €
EBITDA -19 692 € -30 984 € -3 166 € 29 251 € 5 303 € 14 240 € 30 989 € 52 957 €
Net margin -6.4% -15.3% 1.1% 2.0% -2.0% 7.4% 4.3% 9.0%

Revenue and income statement

In 2024, LES FONTAINES achieves revenue of 166 k€. Revenue is declining over the period 2019-2024 (CAGR: -10.8%). Significant drop of -32% vs 2023. After deducting consumption (83 k€), gross margin stands at 83 k€, i.e. a rate of 50%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -20 k€, representing -11.8% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -11 k€ (-6.4% of revenue), which will impact equity.

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

166 310 €

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

83 007 €

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

-19 692 €

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

-12 070 €

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

-10 654 €

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

-11.8%

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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%. Compared with its sector, this ratio places the company among the best positioned (sector median: 13.5%). Financial autonomy (= Equity / Total assets x 100) reaches 95%. Compared with its sector, this ratio places the company among the best positioned (sector median: 29.0%).

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

95.42%

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

-10.99%

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

9.6%

Solvency indicators evolution
LES FONTAINES

Sector positioning

Debt ratio
0.0% 2024
Q1: 0.16%
Med: 13.48%
Q3: 62.69%
Excellent -13 pts over 3 years

In 2024, the debt ratio of LES FONTAINES (0.0%) 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
95.42% 2024
Q1: 10.27%
Med: 28.97%
Q3: 50.88%
Excellent +9 pts over 3 years

In 2024, the financial autonomy of LES FONTAINES (95.4%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 20.49. Compared with its sector, this ratio places the company among the best positioned (sector median: 1.7).

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

20.49

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

-1.5

Liquidity indicators evolution
LES FONTAINES

Sector positioning

Liquidity ratio
20.49 2024
Q1: 1.2
Med: 1.67
Q3: 2.71
Excellent

In 2024, the liquidity ratio of LES FONTAINES (20.49) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
-1.5x 2024
Q1: 0.0x
Med: 0.39x
Q3: 5.38x
Watch +8 pts over 3 years

In 2024, the interest coverage of LES FONTAINES (-1.5x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 153 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 4 days. The gap of 149 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 11 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 167 days of revenue, i.e. 77 k€ to permanently finance. Between 2021 and 2024, WCR improved by 33 days of revenue, 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

77 367 €

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

153 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

4 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

11 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

167 j

WCR and payment terms evolution
LES FONTAINES

Positioning of LES FONTAINES in its sector

Comparison with sector Commerce de gros (commerce interentreprises) alimentaire non spécialisé

Valuation estimate

Based on 127 transactions of similar company sales (all years), the value of LES FONTAINES is estimated at 32 133 € (range 15 176€ - 74 534€). The price/revenue ratio is 0.19x (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
127 transactions
15k€ 32k€ 74k€
32 133 € Range: 15 176€ - 74 534€
NAF 5 all-time

Valuation method used

Revenue Multiple
166 310 € × 0.19x = 32 134 €
Range: 15 176€ - 74 534€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 127 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 (Commerce de gros (commerce interentreprises) alimentaire non spécialisé)

Compare LES FONTAINES with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) alimentaire non spécialisé

Top companies in Commerce de gros (commerce interentreprises) alimentaire non spécialisé

Largest companies by revenue in the sector Commerce de gros (commerce interentreprises) alimentaire non spécialisé:

Top companies in Alpes-de-Haute-Provence

Largest companies by revenue in the department Alpes-de-Haute-Provence:

Voir le classement complet du département Alpes-de-Haute-Provence

Frequently asked questions about LES FONTAINES

What is the revenue of LES FONTAINES ?

The revenue of LES FONTAINES in 2024 is 166 k€.

Is LES FONTAINES profitable?

LES FONTAINES recorded a net loss in 2024.

Where is the headquarters of LES FONTAINES ?

The headquarters of LES FONTAINES is located in CASTELLET-LES-SAUSSES (04320), in the department Alpes-de-Haute-Provence.

Where to find the tax return of LES FONTAINES ?

The tax return of LES FONTAINES 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 FONTAINES operate?

LES FONTAINES operates in the sector Commerce de gros (commerce interentreprises) alimentaire non spécialisé (NAF code 46.39B). See the 'Sector positioning' section above to compare the company with its competitors.