PETITE FRITURE : revenue, balance sheet and financial ratios

PETITE FRITURE is a French company founded 16 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques . Based in MONTREUIL (93100), this company of category PME shows in 2024 a revenue of 8.6 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 - PETITE FRITURE (SIREN 513649343)
Indicator 2024 2023 2022 2021
Revenue 8 645 786 € 10 574 600 € 12 177 428 € 12 885 576 €
Net income -651 893 € -300 173 € 481 322 € 1 078 350 €
EBITDA 230 345 € 690 797 € 1 884 413 € 3 091 842 €
Net margin -7.5% -2.8% 4.0% 8.4%

Revenue and income statement

In 2024, PETITE FRITURE achieves revenue of 8.6 M€. Revenue is declining over the period 2021-2024 (CAGR: -12.5%). Significant drop of -18% vs 2023. After deducting consumption (2.1 M€), gross margin stands at 6.5 M€, i.e. a rate of 76%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 230 k€, representing 2.7% of revenue. Warning negative scissor effect: despite revenue change (-18%), EBITDA varies by -67%, reducing margin by 3.9 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -652 k€ (-7.5% 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

8 645 786 €

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

6 544 209 €

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

230 345 €

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

-579 977 €

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

-651 893 €

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

2.7%

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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 96%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 32%. The balance between equity and debt is satisfactory.

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

96.401%

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

32.274%

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

-7.371%

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

-2.879

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

45.9%

Solvency indicators evolution
PETITE FRITURE

Sector positioning

Debt ratio
96.4 2024
2022
2023
2024
Q1: 0.08
Med: 13.95
Q3: 53.28
Average

In 2024, the debt ratio of PETITE FRITURE (96.40) 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
32.27% 2024
2022
2023
2024
Q1: 15.13%
Med: 40.89%
Q3: 62.7%
Average

In 2024, the financial autonomy of PETITE FRITURE (32.3%) 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
-2.88 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.68 years
Excellent -50 pts over 3 years

In 2024, the repayment capacity of PETITE FRITURE (-2.88) 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 240.32. 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 71.1x. Operating income very largely covers interest expenses: high safety margin.

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

240.323

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

71.104

Liquidity indicators evolution
PETITE FRITURE

Sector positioning

Liquidity ratio
240.32 2024
2022
2023
2024
Q1: 148.38
Med: 236.0
Q3: 414.69
Good -5 pts over 3 years

In 2024, the liquidity ratio of PETITE FRITURE (240.32) 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
71.1x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.11x
Q3: 6.38x
Excellent +16 pts over 3 years

In 2024, the interest coverage of PETITE FRITURE (71.1x) 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: 31 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 62 days. Excellent situation: suppliers finance 31 days of the operating cycle (retail model). Inventory turnover is 88 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 99 days of revenue, i.e. 2.4 M€ to permanently finance. Over 2021-2024, WCR increased by +55%, 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

2 370 675 €

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

31 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

62 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

88 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

99 j

WCR and payment terms evolution
PETITE FRITURE

Positioning of PETITE FRITURE in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'autres biens domestiques

Valuation estimate

Based on 145 transactions of similar company sales (all years), the value of PETITE FRITURE is estimated at 995 530 € (range 485 629€ - 2 636 099€). With an EBITDA of 230 345€, the sector multiple of 2.6x is applied. 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
145 transactions
485k€ 995k€ 2636k€
995 530 € Range: 485 629€ - 2 636 099€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
230 345 € × 2.6x
Estimation 600 351 €
218 404€ - 1 687 557€
Revenue Multiple 30%
8 645 786 € × 0.19x
Estimation 1 654 164 €
931 004€ - 4 217 004€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 145 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) d'autres biens domestiques )

Compare PETITE FRITURE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'autres biens domestiques

Frequently asked questions about PETITE FRITURE

What is the revenue of PETITE FRITURE ?

The revenue of PETITE FRITURE in 2024 is 8.6 M€.

Is PETITE FRITURE profitable?

PETITE FRITURE recorded a net loss in 2024.

Where is the headquarters of PETITE FRITURE ?

The headquarters of PETITE FRITURE is located in MONTREUIL (93100), in the department Seine-Saint-Denis.

Where to find the tax return of PETITE FRITURE ?

The tax return of PETITE FRITURE 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 PETITE FRITURE operate?

PETITE FRITURE operates in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques (NAF code 46.49Z). See the 'Sector positioning' section above to compare the company with its competitors.