Employees: NN (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2016-08-01 (9 years)Status: ActiveBusiness sector: Commerce d'alimentation généraleLocation: SERQUIGNY (27470), Eure
POINT FRUITS : revenue, balance sheet and financial ratios
POINT FRUITS is a French company
founded 9 years ago,
specialized in the sector Commerce d'alimentation générale.
Based in SERQUIGNY (27470),
this company of category PME
shows in 2022 a revenue of 244 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - POINT FRUITS (SIREN 821358603)
Indicator
2023
2022
2021
2020
2019
2018
2017
2016
Revenue
N/C
244 381 €
231 315 €
231 778 €
209 829 €
206 672 €
216 836 €
34 660 €
Net income
0 €
5 922 €
8 617 €
7 727 €
7 303 €
6 718 €
5 828 €
848 €
EBITDA
N/C
8 240 €
17 808 €
10 052 €
14 953 €
18 597 €
15 378 €
3 684 €
Net margin
N/C
2.4%
3.7%
3.3%
3.5%
3.3%
2.7%
2.4%
Revenue and income statement
In 2023, POINT FRUITS records a net loss of 0 €. This deficit will reduce equity on the balance sheet. Change over 2016-2022: 848 € -> 0 €.
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 165.64. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2023)
?
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
165.643
Liquidity indicators evolution POINT FRUITS
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
Liquidity ratio
86.094
77.553
90.492
98.005
102.16
130.799
142.734
165.643
Interest coverage
12.269
10.97
8.157
9.256
13.828
7.019
17.184
None
Sector positioning
Liquidity ratio
165.642023
2021
2022
2023
Q1: 91.33
Med: 147.91
Q3: 247.13
Good+11 pts over 3 years
In 2023, the liquidity ratio of POINT FRUITS (165.64) 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
17.18x2022
2021
2022
Q1: 0.0x
Med: 0.0x
Q3: 2.28x
Excellent
In 2022, the interest coverage of POINT FRUITS (17.2x) 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.
Operating WCR (2023)
?
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 (2023)
?
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 (2023)
?
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 (2023)
?
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 POINT FRUITS
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
Operating WCR
-13 890 €
-8 509 €
-7 012 €
-3 653 €
-1 150 €
6 204 €
11 310 €
0 €
Inventory turnover (days)
292
36
45
49
40
48
61
0
Customer payment term (days)
26
0
0
0
1
1
1
0
Supplier payment term (days)
491
30
34
28
15
23
27
0
Positioning of POINT FRUITS in its sector
Comparison with sector Commerce d'alimentation générale
Similar companies (Commerce d'alimentation générale)
Compare POINT FRUITS with other companies in the same sector:
Yes, POINT FRUITS generated a net profit of 6 k€ in 2022.
Where is the headquarters of POINT FRUITS ?
The headquarters of POINT FRUITS is located in SERQUIGNY (27470), in the department Eure.
Where to find the tax return of POINT FRUITS ?
The tax return of POINT FRUITS 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 POINT FRUITS operate?
POINT FRUITS operates in the sector Commerce d'alimentation générale (NAF code 47.11B). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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