SO FRA DE : revenue, balance sheet and financial ratios

SO FRA DE is a French company founded 45 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in LE COTEAU (42120), this company of category PME shows in 2024 a revenue of 14.6 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 - SO FRA DE (SIREN 321736324)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 14 578 881 € 13 913 721 € 14 419 766 € 12 583 665 € 10 883 447 € 16 633 746 € 17 636 768 € 20 096 645 € 22 575 217 €
Net income -1 291 859 € -1 485 423 € -936 354 € -2 790 782 € -3 905 053 € -3 926 622 € -6 779 287 € -3 083 104 € -3 347 204 €
EBITDA -720 539 € -1 123 585 € -724 483 € -1 744 196 € -3 053 266 € -3 265 071 € -3 630 745 € -3 567 580 € -3 356 911 €
Net margin -8.9% -10.7% -6.5% -22.2% -35.9% -23.6% -38.4% -15.3% -14.8%

Revenue and income statement

En 2024, SO FRA DE alcanza unos ingresos de 14.6 M€. Los ingresos disminuyen en el período 2016-2024 (TCAC: -5.3%). Vs 2023: +5%. Tras deducir el consumo (7.9 M€), el margen bruto se sitúa en 6.7 M€, es decir, una tasa del 46%. El EBITDA alcanza -721 k€, representando el -4.9% de los ingresos. Efecto tijera positivo: el margen EBITDA mejora en +3.1 puntos. Un EBITDA negativo significa que las operaciones no cubren los gastos corrientes. El resultado neto es negativo en -1.3 M€ (-8.9% de los ingresos).

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

14 578 881 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

6 722 401 €

EBITDA (2024) ?
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

-720 539 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-790 683 €

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

-1 291 859 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-4.9%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

El ratio de endeudamiento (= Deuda financiera / Fondos propios x 100) se sitúa en -181%. Este nivel muy bajo refleja una estructura financiera sólida. La autonomía financiera (= Fondos propios / Total activo x 100) alcanza el -94%. Baja autonomía: la empresa depende fuertemente de financiación externa.

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

-181.382%

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

-93.632%

Cash flow / Revenue (2024) ?
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

-5.48%

Repayment capacity (2024) ?
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

-42.828

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

6.0%

Solvency indicators evolution
SO FRA DE

Sector positioning

Ratio de endeudamiento
-181.38 2024
2022
2023
2024
Q1: 0.78
Med: 21.74
Q3: 81.35
Excelente

En 2024, el ratio de endeudamiento de SO FRA DE (-181.38) se sitúa en el 25% más bajo del sector, lo cual es positivo. Este ratio mide el peso de la deuda en relación con el patrimonio. Un ratio bajo indica una estructura financiera sólida con poca dependencia de los acreedores.

Autonomía financiera
-93.63% 2024
2022
2023
2024
Q1: 7.04%
Med: 33.52%
Q3: 60.34%
Vigilar

En 2024, el autonomía financiera de SO FRA DE (-93.6%) se sitúa en el 25% más bajo del sector. Este ratio representa la parte del patrimonio en la financiación total. Baja autonomía puede limitar la capacidad de inversión y aumentar la vulnerabilidad.

Capacidad de reembolso
-42.83 ans 2024
2022
2023
2024
Q1: -0.01 ans
Med: 0.04 ans
Q3: 2.35 ans
Excelente

En 2024, el capacidad de reembolso de SO FRA DE (-42.8 an) se sitúa en el 25% más bajo del sector, lo cual es positivo. Este ratio indica el número de años necesarios para pagar la deuda con flujo de caja. Una capacidad corta refleja deuda controlada y buena generación de efectivo.

Liquidity ratios

El ratio de liquidez se sitúa en 212.70. La empresa tiene 2€ de activos líquidos por cada 1€ de deuda a corto plazo.

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

212.703

Interest coverage (2024) ?
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

-35.127

Liquidity indicators evolution
SO FRA DE

Sector positioning

Ratio de liquidez
212.7 2024
2022
2023
2024
Q1: 112.99
Med: 209.42
Q3: 385.58
Bueno

En 2024, el ratio de liquidez de SO FRA DE (212.70) se sitúa por encima de la mediana del sector. Este ratio mide la capacidad de cubrir deuda a corto plazo con activos corrientes. Esta posición cómoda ofrece un margen de seguridad apreciable.

Cobertura de intereses
-35.13x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 4.38x
Vigilar

En 2024, el cobertura de intereses de SO FRA DE (-35.1x) se sitúa en el 25% más bajo del sector. Este ratio indica cuántas veces el resultado operativo cubre los gastos de intereses. Baja cobertura puede indicar fragilidad ante variaciones de tipos o ingresos.

Working capital requirement (WCR) and payment terms

El fondo de maniobra operativo (FM) mide el desfase temporal de tesorería. Plazo medio de cobro a clientes: 8 días. Plazo proveedores: 50 días. Excelente situación: los proveedores financian 42 días del ciclo operativo. La rotación de existencias es de 78 días. El FM representa 147 días de ingresos. Notable mejora del FM durante el período (-33%), liberando tesorería.

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

5 960 867 €

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

8 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

50 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

78 j

WCR in days of revenue (2024) ?
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

147 j

WCR and payment terms evolution
SO FRA DE

Positioning of SO FRA DE in its sector

Comparison with sector Commerce de détail d'habillement en magasin spécialisé

Valuation estimate

Based on 68 transactions of similar company sales in 2024, the value of SO FRA DE is estimated at 2 757 237 € (range 1 892 472€ - 5 375 620€). The price/revenue ratio is 0.19x (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.

Estimated enterprise value 2024
68 tx
1892k€ 2757k€ 5375k€
2 757 237 € Range: 1 892 472€ - 5 375 620€
NAF 5 année 2024

Valuation method used

Revenue Multiple
14 578 881 € × 0.19x = 2 757 237 €
Range: 1 892 473€ - 5 375 620€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 68 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 (Commerce de détail d'habillement en magasin spécialisé)

Compare SO FRA DE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'habillement en magasin spécialisé

Frequently asked questions about SO FRA DE

What is the revenue of SO FRA DE ?

The revenue of SO FRA DE in 2024 is 14.6 M€.

Is SO FRA DE profitable?

SO FRA DE recorded a net loss in 2024.

Where is the headquarters of SO FRA DE ?

The headquarters of SO FRA DE is located in LE COTEAU (42120), in the department Loire.

Where to find the tax return of SO FRA DE ?

The tax return of SO FRA DE 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 SO FRA DE operate?

SO FRA DE operates in the sector Commerce de détail d'habillement en magasin spécialisé (NAF code 47.71Z). See the 'Sector positioning' section above to compare the company with its competitors.