SARL FRAGNIER TECHNOLOGIES : revenue, balance sheet and financial ratios

SARL FRAGNIER TECHNOLOGIES is a French company founded 35 years ago, specialized in the sector Analyses, essais et inspections techniques. Based in SAINTE-LIZAIGNE (36260), this company of category PME shows in 2023 a revenue of 24 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 - SARL FRAGNIER TECHNOLOGIES (SIREN 380499145)
Indicator 2023 2022 2021 2020 2018 2017 2016
Revenue 23 619 € 14 185 € 12 009 € 10 570 € 40 263 € 41 157 € 37 472 €
Net income 0 € -1 656 € 0 € -12 002 € 942 € 3 788 € 3 464 €
EBITDA 1 994 € -5 819 € -8 991 € -12 058 € 1 094 € 3 013 € 3 792 €
Net margin 0.0% -11.7% 0.0% -113.5% 2.3% 9.2% 9.2%

Revenue and income statement

In 2023, SARL FRAGNIER TECHNOLOGIES achieves revenue of 24 k€. Revenue is declining over the period 2016-2023 (CAGR: -6.4%). Vs 2022, growth of +67% (14 k€ -> 24 k€). After deducting consumption (14 k€), gross margin stands at 9 k€, i.e. a rate of 39%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2 k€, representing 8.4% of revenue. Positive scissor effect: EBITDA margin improves by +49.5 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Net income is negative at 0 € (0.0% of revenue), which will impact equity.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

23 619 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

9 317 €

EBITDA (2023) ?
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

1 994 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-25 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

8.4%

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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 33%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 6%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

32.719%

Financial autonomy (2023) ?
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

5.724%

Cash flow / Revenue (2023) ?
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

0.0%

Solvency indicators evolution
SARL FRAGNIER TECHNOLOGIES

Sector positioning

Debt ratio
32.72 2023
2021
2022
2023
Q1: 0.0
Med: 11.27
Q3: 55.27
Average +37 pts over 3 years

In 2023, the debt ratio of SARL FRAGNIER TECHNOLOGIES (32.72) 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
5.72% 2023
2021
2022
2023
Q1: 11.39%
Med: 36.33%
Q3: 58.53%
Average

In 2023, the financial autonomy of SARL FRAGNIER TECHNOLOGIES (5.7%) 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
0.0 years 2022
2022
Q1: 0.0 years
Med: 0.02 years
Q3: 1.22 years
Excellent

In 2022, the repayment capacity of SARL FRAGNIER TECHNOLOGIES (0.00) 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 145.25. 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

145.252

Interest coverage (2023) ?
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

0.0

Liquidity indicators evolution
SARL FRAGNIER TECHNOLOGIES

Sector positioning

Liquidity ratio
145.25 2023
2021
2022
2023
Q1: 130.04
Med: 208.63
Q3: 353.23
Average +7 pts over 3 years

In 2023, the liquidity ratio of SARL FRAGNIER TECHNOLOGIES (145.25) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
0.0x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.03x
Q3: 2.09x
Average

In 2023, the interest coverage of SARL FRAGNIER TECHNOLOGIES (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 131 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 269 days. Excellent situation: suppliers finance 138 days of the operating cycle (retail model). Inventory turnover is 5 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-192 days): operations structurally generate cash. Notable WCR improvement over the period (-221%), freeing up cash.

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

-12 598 €

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

131 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

269 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

5 j

WCR in days of revenue (2023) ?
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

-192 j

WCR and payment terms evolution
SARL FRAGNIER TECHNOLOGIES

Positioning of SARL FRAGNIER TECHNOLOGIES in its sector

Comparison with sector Analyses, essais et inspections techniques

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (38 transactions). This range of 3 475€ to 11 606€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
3k€ 6k€ 11k€
6 031 € Range: 3 475€ - 11 606€
NAF 5 année 2023

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 38 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 SARL FRAGNIER TECHNOLOGIES with other companies in the same sector:

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

Frequently asked questions about SARL FRAGNIER TECHNOLOGIES

What is the revenue of SARL FRAGNIER TECHNOLOGIES ?

The revenue of SARL FRAGNIER TECHNOLOGIES in 2023 is 24 k€.

Is SARL FRAGNIER TECHNOLOGIES profitable?

SARL FRAGNIER TECHNOLOGIES recorded a net loss in 2022.

Where is the headquarters of SARL FRAGNIER TECHNOLOGIES ?

The headquarters of SARL FRAGNIER TECHNOLOGIES is located in SAINTE-LIZAIGNE (36260), in the department Indre.

Where to find the tax return of SARL FRAGNIER TECHNOLOGIES ?

The tax return of SARL FRAGNIER TECHNOLOGIES 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 SARL FRAGNIER TECHNOLOGIES operate?

SARL FRAGNIER TECHNOLOGIES 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.