SOCIETE D'ENDUCTION ET DE FLOCKAGE : revenue, balance sheet and financial ratios

SOCIETE D'ENDUCTION ET DE FLOCKAGE is a French company founded 51 years ago, specialized in the sector Fabrication de plaques, feuilles, tubes et profilés en matières plastiques. Based in LAVAL (53000), this company of category PME shows in 2025 a revenue of 9.8 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 D'ENDUCTION ET DE FLOCKAGE (SIREN 304802291)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 9 784 720 € 10 740 311 € 11 210 718 € 11 770 059 € 11 241 625 € 11 161 456 € 12 737 084 € 17 014 897 € 13 038 294 €
Net income 57 988 € -715 580 € 104 091 € 126 951 € -65 212 € 419 928 € 146 459 € 186 101 € 113 043 €
EBITDA -220 862 € -659 330 € 362 020 € 317 597 € 120 045 € 662 853 € 363 578 € 537 283 € 300 589 €
Net margin 0.6% -6.7% 0.9% 1.1% -0.6% 3.8% 1.1% 1.1% 0.9%

Revenue and income statement

In 2025, SOCIETE D'ENDUCTION ET DE FLOCKAGE achieves revenue of 9.8 M€. Activity remains stable over the period (CAGR: -3.5%). Slight decline of -9% vs 2024. After deducting consumption (7.5 M€), gross margin stands at 2.3 M€, i.e. a rate of 23%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -221 k€, representing -2.3% of revenue. Positive scissor effect: EBITDA margin improves by +3.9 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 58 k€, i.e. 0.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

9 784 720 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

2 253 143 €

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

-220 862 €

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

63 678 €

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

57 988 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-2.3%

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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 2%. 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 66%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

2.27%

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

65.536%

Cash flow / Revenue (2025) ?
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

4.567%

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

0.312

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

18.6%

Solvency indicators evolution
SOCIETE D'ENDUCTION ET DE FLOCKAGE

Sector positioning

Debt ratio
2.27 2025
2023
2024
2025
Q1: 5.42
Med: 11.06
Q3: 19.7
Excellent -22 pts over 3 years

In 2025, the debt ratio of SOCIETE D'ENDUCTION ET DE... (2.27) 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
65.54% 2025
2023
2024
2025
Q1: 28.29%
Med: 61.32%
Q3: 69.54%
Good +5 pts over 3 years

In 2025, the financial autonomy of SOCIETE D'ENDUCTION ET DE... (65.5%) 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
0.31 years 2025
2023
2024
2025
Q1: 0.04 years
Med: 0.28 years
Q3: 1.28 years
Average -24 pts over 3 years

In 2025, the repayment capacity of SOCIETE D'ENDUCTION ET DE... (0.31) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 251.54. 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

251.545

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

-42.282

Liquidity indicators evolution
SOCIETE D'ENDUCTION ET DE FLOCKAGE

Sector positioning

Liquidity ratio
251.54 2025
2023
2024
2025
Q1: 202.9
Med: 277.8
Q3: 306.57
Average -12 pts over 3 years

In 2025, the liquidity ratio of SOCIETE D'ENDUCTION ET DE... (251.54) 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
-42.28x 2025
2023
2024
2025
Q1: -10.57x
Med: 0.5x
Q3: 5.75x
Watch -55 pts over 3 years

In 2025, the interest coverage of SOCIETE D'ENDUCTION ET DE... (-42.3x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 44 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 47 days. Favorable situation: supplier credit is longer than customer credit by 3 days. Inventory turnover is 196 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 198 days of revenue, i.e. 5.4 M€ to permanently finance. Notable WCR improvement over the period (-24%), freeing up cash.

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

5 391 283 €

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

44 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

47 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

196 j

WCR in days of revenue (2025) ?
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

198 j

WCR and payment terms evolution
SOCIETE D'ENDUCTION ET DE FLOCKAGE

Positioning of SOCIETE D'ENDUCTION ET DE FLOCKAGE in its sector

Comparison with sector Fabrication de plaques, feuilles, tubes et profilés en matières plastiques

Valuation estimate

Based on 76 transactions of similar company sales (all years), the value of SOCIETE D'ENDUCTION ET DE FLOCKAGE is estimated at 1 234 603 € (range 583 469€ - 1 764 869€). The price/revenue ratio is 0.20x (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 2025
76 tx
583k€ 1234k€ 1764k€
1 234 603 € Range: 583 469€ - 1 764 869€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
9 784 720 € × 0.20x
Estimation 1 990 672 €
951 639€ - 2 678 955€
Net Income Multiple 20%
57 988 € × 1.7x
Estimation 100 501 €
31 215€ - 393 740€
How is this estimate calculated?

This estimate is based on the analysis of 76 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 plaques, feuilles, tubes et profilés en matières plastiques)

Compare SOCIETE D'ENDUCTION ET DE FLOCKAGE with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de plaques, feuilles, tubes et profilés en matières plastiques

Frequently asked questions about SOCIETE D'ENDUCTION ET DE FLOCKAGE

What is the revenue of SOCIETE D'ENDUCTION ET DE FLOCKAGE ?

The revenue of SOCIETE D'ENDUCTION ET DE FLOCKAGE in 2025 is 9.8 M€.

Is SOCIETE D'ENDUCTION ET DE FLOCKAGE profitable?

Yes, SOCIETE D'ENDUCTION ET DE FLOCKAGE generated a net profit of 58 k€ in 2025.

Where is the headquarters of SOCIETE D'ENDUCTION ET DE FLOCKAGE ?

The headquarters of SOCIETE D'ENDUCTION ET DE FLOCKAGE is located in LAVAL (53000), in the department Mayenne.

Where to find the tax return of SOCIETE D'ENDUCTION ET DE FLOCKAGE ?

The tax return of SOCIETE D'ENDUCTION ET DE FLOCKAGE 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 D'ENDUCTION ET DE FLOCKAGE operate?

SOCIETE D'ENDUCTION ET DE FLOCKAGE operates in the sector Fabrication de plaques, feuilles, tubes et profilés en matières plastiques (NAF code 22.21Z). See the 'Sector positioning' section above to compare the company with its competitors.