SOCIETE D'EXPLOITATION LES FILS DE J.M. FOURNERIE : revenue, balance sheet and financial ratios

SOCIETE D'EXPLOITATION LES FILS DE J.M. FOURNERIE is a French company founded 39 years ago, specialized in the sector Commerces de détail de charbons et combustibles. Based in CRAPONNE-SUR-ARZON (43500), this company of category PME shows in 2019 a revenue of 5.9 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'EXPLOITATION LES FILS DE J.M. FOURNERIE (SIREN 341421048)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue N/C N/C N/C N/C N/C N/C 5 866 772 € 4 833 054 € 4 211 863 €
Net income 215 466 € 71 346 € 141 634 € 132 761 € 58 827 € 197 261 € 106 857 € 50 986 € 34 827 €
EBITDA N/C N/C N/C N/C N/C N/C 199 218 € 102 093 € 83 596 €
Net margin N/C N/C N/C N/C N/C N/C 1.8% 1.1% 0.8%

Revenue and income statement

In 2025, SOCIETE D'EXPLOITATION LES FILS DE J.M. FOURNERIE generates positive net income of 215 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2025: 35 k€ -> 215 k€.

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

215 466 €

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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 38%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 43%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

37.715%

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

43.308%

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

26.8%

Solvency indicators evolution
SOCIETE D'EXPLOITATION LES FILS DE J.M. FOURNERIE

Sector positioning

Debt ratio
37.72 2025
2023
2024
2025
Q1: 4.54
Med: 22.2
Q3: 50.85
Average +28 pts over 3 years

In 2025, the debt ratio of SOCIETE D'EXPLOITATION LE... (37.72) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
43.31% 2025
2023
2024
2025
Q1: 32.57%
Med: 49.49%
Q3: 63.13%
Average -25 pts over 3 years

In 2025, the financial autonomy of SOCIETE D'EXPLOITATION LE... (43.3%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 208.38. 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

208.381

Liquidity indicators evolution
SOCIETE D'EXPLOITATION LES FILS DE J.M. FOURNERIE

Sector positioning

Liquidity ratio
208.38 2025
2023
2024
2025
Q1: 161.86
Med: 207.47
Q3: 344.85
Good

In 2025, the liquidity ratio of SOCIETE D'EXPLOITATION LE... (208.38) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

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

0 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
SOCIETE D'EXPLOITATION LES FILS DE J.M. FOURNERIE

Positioning of SOCIETE D'EXPLOITATION LES FILS DE J.M. FOURNERIE in its sector

Comparison with sector Commerces de détail de charbons et combustibles

Valuation estimate

Based on 83 transactions of similar company sales in 2025, the value of SOCIETE D'EXPLOITATION LES FILS DE J.M. FOURNERIE is estimated at 797 961 € (range 301 482€ - 1 175 580€). 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
83 tx
301k€ 797k€ 1175k€
797 961 € Range: 301 482€ - 1 175 580€
NAF 5 année 2025

Valuation method used

Net Income Multiple
215 466 € × 3.7x = 797 962 €
Range: 301 482€ - 1 175 581€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 83 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 (Commerces de détail de charbons et combustibles)

Compare SOCIETE D'EXPLOITATION LES FILS DE J.M. FOURNERIE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerces de détail de charbons et combustibles

Frequently asked questions about SOCIETE D'EXPLOITATION LES FILS DE J.M. FOURNERIE

What is the revenue of SOCIETE D'EXPLOITATION LES FILS DE J.M. FOURNERIE ?

The revenue of SOCIETE D'EXPLOITATION LES FILS DE J.M. FOURNERIE in 2019 is 5.9 M€.

Is SOCIETE D'EXPLOITATION LES FILS DE J.M. FOURNERIE profitable?

Yes, SOCIETE D'EXPLOITATION LES FILS DE J.M. FOURNERIE generated a net profit of 215 k€ in 2025.

Where is the headquarters of SOCIETE D'EXPLOITATION LES FILS DE J.M. FOURNERIE ?

The headquarters of SOCIETE D'EXPLOITATION LES FILS DE J.M. FOURNERIE is located in CRAPONNE-SUR-ARZON (43500), in the department Haute-Loire.

Where to find the tax return of SOCIETE D'EXPLOITATION LES FILS DE J.M. FOURNERIE ?

The tax return of SOCIETE D'EXPLOITATION LES FILS DE J.M. FOURNERIE 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'EXPLOITATION LES FILS DE J.M. FOURNERIE operate?

SOCIETE D'EXPLOITATION LES FILS DE J.M. FOURNERIE operates in the sector Commerces de détail de charbons et combustibles (NAF code 47.78B). See the 'Sector positioning' section above to compare the company with its competitors.