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SASU FRAU STEPHANE : revenue, balance sheet and financial ratios

SASU FRAU STEPHANE is a French company founded 1 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in DRAGUIGNAN (83300), this company of category PME shows in 2025 a net income negative of -18 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - SASU FRAU STEPHANE (SIREN 941135618)
Indicator 2025
Revenue N/C
Net income -17 748 €
EBITDA -13 578 €
Net margin N/C

Revenue and income statement

In 2025, SASU FRAU STEPHANE records a net loss of 18 k€. This deficit will reduce equity on the balance sheet.

EBITDA (2025) ?
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

-13 578 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-17 748 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-17 748 €

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Chart evolution

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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 -182%. 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 -43%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-181.575%

Financial autonomy (2025) ?
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

-43.162%

Repayment capacity (2025) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

-2.305

Asset age ratio (2025) ?
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

81.4%

Solvency indicators evolution
SASU FRAU STEPHANE

Sector positioning

Debt ratio
-181.57 2025
2025
Q1: 4.82
Med: 28.34
Q3: 97.59
Excellent

In 2025, the debt ratio of SASU FRAU STEPHANE (-181.57) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
-43.16% 2025
2025
Q1: 21.4%
Med: 46.13%
Q3: 67.72%
Watch

In 2025, the financial autonomy of SASU FRAU STEPHANE (-43.2%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
-2.31 years 2025
2025
Q1: 0.0 years
Med: 0.77 years
Q3: 4.23 years
Excellent

In 2025, the repayment capacity of SASU FRAU STEPHANE (-2.31) 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 84.01. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

84.014

Interest coverage (2025) ?
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
SASU FRAU STEPHANE

Sector positioning

Liquidity ratio
84.01 2025
2025
Q1: 178.81
Med: 298.19
Q3: 555.86
Watch

In 2025, the liquidity ratio of SASU FRAU STEPHANE (84.01) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
0.0x 2025
2025
Q1: 0.0x
Med: 2.08x
Q3: 16.38x
Average

In 2025, the interest coverage of SASU FRAU STEPHANE (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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 285 days. Excellent situation: suppliers finance 285 days of the operating cycle (retail model).

Operating WCR (2025) ?
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 (2025) ?
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 (2025) ?
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

285 j

Inventory turnover (2025) ?
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
SASU FRAU STEPHANE

Positioning of SASU FRAU STEPHANE in its sector

Comparison with sector Commerce de voitures et de véhicules automobiles légers

Similar companies (Commerce de voitures et de véhicules automobiles légers)

Compare SASU FRAU STEPHANE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de voitures et de véhicules automobiles légers

Frequently asked questions about SASU FRAU STEPHANE

What is the revenue of SASU FRAU STEPHANE ?

The revenue of SASU FRAU STEPHANE is not publicly disclosed (confidential accounts filed with INPI).

Is SASU FRAU STEPHANE profitable?

SASU FRAU STEPHANE recorded a net loss in 2025.

Where is the headquarters of SASU FRAU STEPHANE ?

The headquarters of SASU FRAU STEPHANE is located in DRAGUIGNAN (83300), in the department Var.

Where to find the tax return of SASU FRAU STEPHANE ?

The tax return of SASU FRAU STEPHANE 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 SASU FRAU STEPHANE operate?

SASU FRAU STEPHANE operates in the sector Commerce de voitures et de véhicules automobiles légers (NAF code 45.11Z). See the 'Sector positioning' section above to compare the company with its competitors.