SOCIETE FRONTIGNANAISE DE PLATRERIE : revenue, balance sheet and financial ratios

SOCIETE FRONTIGNANAISE DE PLATRERIE is a French company founded 53 years ago, specialized in the sector Travaux de plâtrerie. Based in MAUGUIO (34130), this company of category PME shows in 2016 a revenue of 4.0 M€. 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 - SOCIETE FRONTIGNANAISE DE PLATRERIE (SIREN 788139681)
Indicator 2016 2015
Revenue 4 001 457 € 3 145 194 €
Net income 260 786 € 154 459 €
EBITDA 279 081 € 179 457 €
Net margin 6.5% 4.9%

Revenue and income statement

In 2016, SOCIETE FRONTIGNANAISE DE PLATRERIE achieves revenue of 4.0 M€. Vs 2015, growth of +27% (3.1 M€ -> 4.0 M€). After deducting consumption (1.0 M€), gross margin stands at 3.0 M€, i.e. a rate of 74%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 279 k€, representing 7.0% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 261 k€, i.e. 6.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2016) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

4 001 457 €

Gross margin (2016) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

2 955 519 €

EBITDA (2016) ?
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

279 081 €

EBIT (2016) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

262 157 €

Net income (2016) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

260 786 €

EBITDA margin (2016) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

7.0%

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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 15%. 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 35%. The balance between equity and debt is satisfactory. 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 7.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2016) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

14.792%

Financial autonomy (2016) ?
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

34.865%

Cash flow / Revenue (2016) ?
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

6.985%

Repayment capacity (2016) ?
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

0.298

Asset age ratio (2016) ?
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

22.6%

Solvency indicators evolution
SOCIETE FRONTIGNANAISE DE PLATRERIE

Sector positioning

Debt ratio
14.79 2016
2015
2016
Q1: 0.2
Med: 11.11
Q3: 46.47
Average -7 pts over 2 years

In 2016, the debt ratio of SOCIETE FRONTIGNANAISE DE... (14.79) 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
34.87% 2016
2015
2016
Q1: 4.81%
Med: 25.24%
Q3: 49.19%
Good -11 pts over 2 years

In 2016, the financial autonomy of SOCIETE FRONTIGNANAISE DE... (34.9%) 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
0.3 years 2016
2015
2016
Q1: 0.0 years
Med: 0.01 years
Q3: 0.7 years
Average -15 pts over 2 years

In 2016, the repayment capacity of SOCIETE FRONTIGNANAISE DE... (0.30) 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 158.13. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 0.6x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2016) ?
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

158.129

Interest coverage (2016) ?
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

0.563

Liquidity indicators evolution
SOCIETE FRONTIGNANAISE DE PLATRERIE

Sector positioning

Liquidity ratio
158.13 2016
2015
2016
Q1: 126.91
Med: 174.46
Q3: 263.58
Average -10 pts over 2 years

In 2016, the liquidity ratio of SOCIETE FRONTIGNANAISE DE... (158.13) 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
0.56x 2016
2015
2016
Q1: 0.0x
Med: 0.15x
Q3: 2.88x
Good -10 pts over 2 years

In 2016, the interest coverage of SOCIETE FRONTIGNANAISE DE... (0.6x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. 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. Average customer payment term: 70 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 81 days. Favorable situation: supplier credit is longer than customer credit by 11 days. Inventory turnover is 10 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 87 days of revenue, i.e. 964 k€ to permanently finance.

Operating WCR (2016) ?
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

964 191 €

Customer credit (2016) ?
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

70 j

Supplier credit (2016) ?
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

81 j

Inventory turnover (2016) ?
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

10 j

WCR in days of revenue (2016) ?
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

87 j

WCR and payment terms evolution
SOCIETE FRONTIGNANAISE DE PLATRERIE

Positioning of SOCIETE FRONTIGNANAISE DE PLATRERIE in its sector

Comparison with sector Travaux de plâtrerie

Valuation estimate

Based on 436 transactions of similar company sales (all years), the value of SOCIETE FRONTIGNANAISE DE PLATRERIE is estimated at 654 213 € (range 291 851€ - 1 321 740€). With an EBITDA of 279 081€, the sector multiple of 2.1x is applied. The price/revenue ratio is 0.18x (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.

Estimated enterprise value 2016
436 transactions
291k€ 654k€ 1321k€
654 213 € Range: 291 851€ - 1 321 740€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
279 081 € × 2.1x
Estimation 597 701 €
238 867€ - 1 222 002€
Revenue Multiple 30%
4 001 457 € × 0.18x
Estimation 705 000 €
391 751€ - 1 242 418€
Net Income Multiple 20%
260 786 € × 2.8x
Estimation 719 317 €
274 464€ - 1 690 068€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 436 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 (Travaux de plâtrerie)

Compare SOCIETE FRONTIGNANAISE DE PLATRERIE with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de plâtrerie

Frequently asked questions about SOCIETE FRONTIGNANAISE DE PLATRERIE

What is the revenue of SOCIETE FRONTIGNANAISE DE PLATRERIE ?

The revenue of SOCIETE FRONTIGNANAISE DE PLATRERIE in 2016 is 4.0 M€.

Is SOCIETE FRONTIGNANAISE DE PLATRERIE profitable?

Yes, SOCIETE FRONTIGNANAISE DE PLATRERIE generated a net profit of 261 k€ in 2016.

Where is the headquarters of SOCIETE FRONTIGNANAISE DE PLATRERIE ?

The headquarters of SOCIETE FRONTIGNANAISE DE PLATRERIE is located in MAUGUIO (34130), in the department Herault.

Where to find the tax return of SOCIETE FRONTIGNANAISE DE PLATRERIE ?

The tax return of SOCIETE FRONTIGNANAISE DE PLATRERIE 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 FRONTIGNANAISE DE PLATRERIE operate?

SOCIETE FRONTIGNANAISE DE PLATRERIE operates in the sector Travaux de plâtrerie (NAF code 43.31Z). See the 'Sector positioning' section above to compare the company with its competitors.