SIREN : 319805974
SAS FRIAL is a French company founded 45 years ago, specialized in the sector Fabrication de plats préparés. Based in PARIS (75014), this company of category GE shows in 2022 a revenue of 149.2 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
| Indicator | 2022 | 2022 | 2020 | 2018 | 2017 | 2016 | 2015 |
|---|---|---|---|---|---|---|---|
| Revenue | 149 233 566 € | 185 666 585 € | 182 904 101 € | 184 793 659 € | 176 142 969 € | 185 001 970 € | 191 678 452 € |
| Net income | 551 923 € | 4 406 249 € | 780 902 € | -60 487 € | 911 686 € | 2 134 528 € | 1 446 060 € |
| EBITDA | 6 209 688 € | 10 347 640 € | -621 403 € | -893 840 € | 1 507 033 € | 2 328 554 € | 5 303 763 € |
| Net margin | 0.4% | 2.4% | 0.4% | -0.0% | 0.5% | 1.2% | 0.8% |
In 2022, SAS FRIAL achieves revenue of 149.2 M€. Activity remains stable over the period (CAGR: -3.5%). Significant drop of -20% vs 2022. After deducting consumption (93.0 M€), gross margin stands at 56.2 M€, i.e. a rate of 38%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 6.2 M€, representing 4.2% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 552 k€, i.e. 0.4% of revenue. This profit can be retained or distributed to shareholders.
149 233 566 €
56 227 973 €
6 209 688 €
2 960 254 €
551 923 €
4.2%
The debt ratio (= Financial debt / Equity x 100) stands at 102%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 25%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 5.3 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 4.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
102.067%
24.896%
4.009%
5.274
27.5%
In 2022, the debt ratio of SAS FRIAL (102.07) 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 2022, the financial autonomy of SAS FRIAL (24.9%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2022, the repayment capacity of SAS FRIAL (5.27) 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 157.15. 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 25.4x. Operating income very largely covers interest expenses: high safety margin.
157.147
25.442
In 2022, the liquidity ratio of SAS FRIAL (157.15) 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.
In 2022, the interest coverage of SAS FRIAL (25.4x) 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: 36 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 82 days. Excellent situation: suppliers finance 46 days of the operating cycle (retail model). Inventory turnover is 101 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 122 days of revenue, i.e. 50.4 M€ to permanently finance.
50 420 053 €
36 j
82 j
101 j
122 j
Based on 92 transactions of similar company sales
(all years),
the value of SAS FRIAL is estimated at
35 349 468 €
(range 12 248 765€ - 58 743 022€).
With an EBITDA of 6 209 688€, the sector multiple of 4.6x is applied.
The price/revenue ratio is 0.46x
(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 92 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 SAS FRIAL with other companies in the same sector:
Voir toutes les statistiques du secteur Fabrication de plats préparés
The revenue of SAS FRIAL in 2022 is 149.2 M€.
Yes, SAS FRIAL generated a net profit of 552 k€ in 2022.
The headquarters of SAS FRIAL is located in PARIS (75014), in the department Paris.
The tax return of SAS FRIAL 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).
SAS FRIAL operates in the sector Fabrication de plats préparés (NAF code 10.85Z). See the 'Sector positioning' section above to compare the company with its competitors.