SIREN : 453430746
SARL FRESNAY is a French company founded 22 years ago, specialized in the sector Activités de soutien aux cultures. Based in SAINT-LANGIS-LES-MORTAGNE (61400), this company of category PME shows in 2024 a revenue of 178 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 |
|---|---|---|---|---|---|---|
| Revenue | 178 028 € | 194 606 € | 157 179 € | 156 425 € | 137 247 € | 124 745 € |
| Net income | 140 790 € | -34 324 € | 127 646 € | -3 804 € | 169 721 € | 66 320 € |
| EBITDA | 121 270 € | 137 465 € | 116 259 € | 126 534 € | 82 814 € | 69 110 € |
| Net margin | 79.1% | -17.6% | 81.2% | -2.4% | 123.7% | 53.2% |
In 2024, SARL FRESNAY achieves revenue of 178 k€. Over the period 2019-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +7.4%. Slight decline of -9% vs 2023. After deducting consumption (0 €), gross margin stands at 178 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 121 k€, representing 68.1% of revenue. Warning negative scissor effect: despite revenue change (-9%), EBITDA varies by -12%, reducing margin by 2.5 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 141 k€, i.e. 79.1% of revenue. This profit can be retained or distributed to shareholders.
178 028 €
178 028 €
121 270 €
-61 461 €
140 790 €
68.1%
The debt ratio (= Financial debt / Equity x 100) stands at 196%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 32%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 7.7 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 59.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
196.255%
32.468%
59.446%
7.664
56.7%
In 2024, the debt ratio of SARL FRESNAY (196.25) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of SARL FRESNAY (32.5%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.
In 2024, the repayment capacity of SARL FRESNAY (7.66) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.
The liquidity ratio (= Current assets / Current liabilities) stands at 579.70. 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 13.0x. Operating income very largely covers interest expenses: high safety margin.
579.695
13.034
In 2024, the liquidity ratio of SARL FRESNAY (579.70) 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.
In 2024, the interest coverage of SARL FRESNAY (13.0x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 404 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 173 days. The gap of 231 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 509 days of revenue, i.e. 252 k€ to permanently finance. Over 2019-2024, WCR increased by +1510%, requiring additional financing.
251 865 €
404 j
173 j
0 j
509 j
Based on 50 transactions of similar company sales
(all years),
the value of SARL FRESNAY is estimated at
235 270 €
(range 90 829€ - 442 146€).
With an EBITDA of 121 270€, the sector multiple of 2.7x is applied.
The price/revenue ratio is 0.37x
(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.
Medium reliability: estimate to be confirmed with in-depth analysis.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 50 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare SARL FRESNAY with other companies in the same sector:
Voir toutes les statistiques du secteur Activités de soutien aux cultures
The revenue of SARL FRESNAY in 2024 is 178 k€.
Yes, SARL FRESNAY generated a net profit of 141 k€ in 2024.
The headquarters of SARL FRESNAY is located in SAINT-LANGIS-LES-MORTAGNE (61400), in the department Orne.
The tax return of SARL FRESNAY 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).
SARL FRESNAY operates in the sector Activités de soutien aux cultures (NAF code 01.61Z). See the 'Sector positioning' section above to compare the company with its competitors.