SOCIETE CLEMENT FABRICE : revenue, balance sheet and financial ratios

SOCIETE CLEMENT FABRICE is a French company founded 42 years ago, specialized in the sector Transports routiers de fret interurbains. Based in JUNIVILLE (08310), this company of category PME shows in 2024 a revenue of 6.6 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 - SOCIETE CLEMENT FABRICE (SIREN 330073636)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 6 584 988 € 5 978 406 € 6 129 769 € 5 457 368 € 5 224 230 € 5 851 630 € 5 572 355 € 5 515 816 € 5 195 785 €
Net income 162 279 € 168 229 € 166 765 € 128 703 € 137 162 € 209 536 € 105 968 € 158 400 € 109 191 €
EBITDA -165 307 € -236 447 € -169 102 € -1 618 € 29 308 € 31 525 € -230 523 € 19 397 € 90 438 €
Net margin 2.5% 2.8% 2.7% 2.4% 2.6% 3.6% 1.9% 2.9% 2.1%

Revenue and income statement

In 2024, SOCIETE CLEMENT FABRICE achieves revenue of 6.6 M€. Revenue is growing positively over 9 years (CAGR: +3.0%). Vs 2023, growth of +10% (6.0 M€ -> 6.6 M€). After deducting consumption (1.4 M€), gross margin stands at 5.2 M€, i.e. a rate of 79%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -165 k€, representing -2.5% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 162 k€, i.e. 2.5% of revenue. This profit can be retained or distributed to shareholders.

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

6 584 988 €

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

5 221 827 €

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

-165 307 €

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

160 312 €

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

162 279 €

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

-2.5%

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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 11%. 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 49%. 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

11.051%

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

49.485%

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

-3.641%

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

-0.54

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

16.6%

Solvency indicators evolution
SOCIETE CLEMENT FABRICE

Sector positioning

Debt ratio
11.05 2024
2022
2023
2024
Q1: 3.42
Med: 30.72
Q3: 89.85
Good

In 2024, the debt ratio of SOCIETE CLEMENT FABRICE (11.05) 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
49.48% 2024
2022
2023
2024
Q1: 17.96%
Med: 34.26%
Q3: 52.09%
Good

In 2024, the financial autonomy of SOCIETE CLEMENT FABRICE (49.5%) 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.

Repayment capacity
-0.54 years 2024
2022
2023
2024
Q1: -0.01 years
Med: 0.02 years
Q3: 1.91 years
Excellent

In 2024, the repayment capacity of SOCIETE CLEMENT FABRICE (-0.54) 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 168.44. 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

168.435

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

-5.55

Liquidity indicators evolution
SOCIETE CLEMENT FABRICE

Sector positioning

Liquidity ratio
168.44 2024
2022
2023
2024
Q1: 122.42
Med: 168.88
Q3: 241.43
Average

In 2024, the liquidity ratio of SOCIETE CLEMENT FABRICE (168.44) 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.

Interest coverage
-5.55x 2024
2022
2023
2024
Q1: -0.19x
Med: 0.0x
Q3: 4.8x
Average

In 2024, the interest coverage of SOCIETE CLEMENT FABRICE (-5.5x) 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: 52 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 30 days. The company must finance 22 days of gap between collections and payments. Inventory turnover is 2 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 38 days of revenue, i.e. 699 k€ to permanently finance. Notable WCR improvement over the period (-30%), freeing up cash.

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

698 865 €

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

52 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

30 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

2 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

38 j

WCR and payment terms evolution
SOCIETE CLEMENT FABRICE

Positioning of SOCIETE CLEMENT FABRICE in its sector

Comparison with sector Transports routiers de fret interurbains

Valuation estimate

Based on 71 transactions of similar company sales in 2024, the value of SOCIETE CLEMENT FABRICE is estimated at 1 115 120 € (range 446 847€ - 2 059 715€). The price/revenue ratio is 0.23x (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
71 tx
446k€ 1115k€ 2059k€
1 115 120 € Range: 446 847€ - 2 059 715€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
6 584 988 € × 0.23x
Estimation 1 492 712 €
697 282€ - 2 434 183€
Net Income Multiple 20%
162 279 € × 3.4x
Estimation 548 733 €
71 196€ - 1 498 015€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 71 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 (Transports routiers de fret interurbains)

Compare SOCIETE CLEMENT FABRICE with other companies in the same sector:

Voir toutes les statistiques du secteur Transports routiers de fret interurbains

Frequently asked questions about SOCIETE CLEMENT FABRICE

What is the revenue of SOCIETE CLEMENT FABRICE ?

The revenue of SOCIETE CLEMENT FABRICE in 2024 is 6.6 M€.

Is SOCIETE CLEMENT FABRICE profitable?

Yes, SOCIETE CLEMENT FABRICE generated a net profit of 162 k€ in 2024.

Where is the headquarters of SOCIETE CLEMENT FABRICE ?

The headquarters of SOCIETE CLEMENT FABRICE is located in JUNIVILLE (08310), in the department Ardennes.

Where to find the tax return of SOCIETE CLEMENT FABRICE ?

The tax return of SOCIETE CLEMENT FABRICE 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 SOCIETE CLEMENT FABRICE operate?

SOCIETE CLEMENT FABRICE operates in the sector Transports routiers de fret interurbains (NAF code 49.41A). See the 'Sector positioning' section above to compare the company with its competitors.