Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

S.A.S. FOURS ET REFRACTAIRES : revenue, balance sheet and financial ratios

S.A.S. FOURS ET REFRACTAIRES is a French company founded 59 years ago, specialized in the sector Fabrication de produits réfractaires. Based in NANTERRE (92000), this company of category PME shows in 2017 a revenue of 5.5 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 - S.A.S. FOURS ET REFRACTAIRES (SIREN 679800615)
Indicator 2024 2022 2021 2020 2019 2018 2017
Revenue N/C N/C N/C N/C N/C N/C 5 477 823 €
Net income 408 780 € 184 811 € 53 346 € 76 932 € 2 180 € 10 575 € 25 755 €
EBITDA N/C N/C N/C N/C N/C N/C -149 916 €
Net margin N/C N/C N/C N/C N/C N/C 0.5%

Revenue and income statement

In 2024, S.A.S. FOURS ET REFRACTAIRES generates positive net income of 409 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2024: 26 k€ -> 409 k€.

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

408 780 €

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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 15%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 71%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

14.696%

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

70.964%

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

4.5%

Solvency indicators evolution
S.A.S. FOURS ET REFRACTAIRES

Sector positioning

Debt ratio
14.7 2024
2021
2022
2024
Q1: 9.57
Med: 46.02
Q3: 115.63
Good -10 pts over 3 years

In 2024, the debt ratio of S.A.S. FOURS ET REFRACTAIRES (14.70) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
70.96% 2024
2021
2022
2024
Q1: 29.44%
Med: 41.16%
Q3: 58.43%
Excellent +12 pts over 3 years

In 2024, the financial autonomy of S.A.S. FOURS ET REFRACTAIRES (71.0%) 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 481.85. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

481.852

Liquidity indicators evolution
S.A.S. FOURS ET REFRACTAIRES

Sector positioning

Liquidity ratio
481.85 2024
2021
2022
2024
Q1: 197.1
Med: 286.28
Q3: 417.18
Excellent

In 2024, the liquidity ratio of S.A.S. FOURS ET REFRACTAIRES (481.85) 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.

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 (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

0 €

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

0 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

0 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

0 j

WCR and payment terms evolution
S.A.S. FOURS ET REFRACTAIRES

Positioning of S.A.S. FOURS ET REFRACTAIRES in its sector

Comparison with sector Fabrication de produits réfractaires

Valuation estimate

Based on 228 transactions of similar company sales (all years), the value of S.A.S. FOURS ET REFRACTAIRES is estimated at 738 894 € (range 197 076€ - 1 753 329€). 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
228 transactions
197k€ 738k€ 1753k€
738 894 € Range: 197 076€ - 1 753 329€
Section all-time Aggregated at NAF section level

Valuation method used

Net Income Multiple
408 780 € × 1.8x = 738 894 €
Range: 197 076€ - 1 753 330€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 228 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 (Fabrication de produits réfractaires)

Compare S.A.S. FOURS ET REFRACTAIRES with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de produits réfractaires

Frequently asked questions about S.A.S. FOURS ET REFRACTAIRES

What is the revenue of S.A.S. FOURS ET REFRACTAIRES ?

The revenue of S.A.S. FOURS ET REFRACTAIRES in 2017 is 5.5 M€.

Is S.A.S. FOURS ET REFRACTAIRES profitable?

Yes, S.A.S. FOURS ET REFRACTAIRES generated a net profit of 409 k€ in 2024.

Where is the headquarters of S.A.S. FOURS ET REFRACTAIRES ?

The headquarters of S.A.S. FOURS ET REFRACTAIRES is located in NANTERRE (92000), in the department Hauts-de-Seine.

Where to find the tax return of S.A.S. FOURS ET REFRACTAIRES ?

The tax return of S.A.S. FOURS ET REFRACTAIRES 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 S.A.S. FOURS ET REFRACTAIRES operate?

S.A.S. FOURS ET REFRACTAIRES operates in the sector Fabrication de produits réfractaires (NAF code 23.20Z). See the 'Sector positioning' section above to compare the company with its competitors.