USINE DU FRANCOIS : revenue, balance sheet and financial ratios

USINE DU FRANCOIS is a French company founded 52 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in GROS-MORNE (97213), this company of category ETI shows in 2021 a revenue of 478 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - USINE DU FRANCOIS (SIREN 303165526)
Indicator 2021 2020 2019 2018 2017
Revenue 477 681 € 464 458 € 225 181 € 223 618 € 231 962 €
Net income 83 575 € 78 092 € -36 426 € 26 680 € 18 930 €
EBITDA 318 742 € 342 242 € 76 273 € 95 655 € 114 672 €
Net margin 17.5% 16.8% -16.2% 11.9% 8.2%

Revenue and income statement

In 2021, USINE DU FRANCOIS achieves revenue of 478 k€. Over the period 2017-2021, the company shows strong growth with a CAGR (compound annual growth rate) of +19.8%. Vs 2020: +3%. After deducting consumption (0 €), gross margin stands at 478 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 319 k€, representing 66.7% of revenue. Warning negative scissor effect: despite revenue change (+3%), EBITDA varies by -7%, reducing margin by 7.0 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 84 k€, i.e. 17.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

477 681 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

477 681 €

EBITDA (2021) ?
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

318 742 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

129 122 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

83 575 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

66.7%

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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 298%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 24%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 15.1 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 30.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

297.992%

Financial autonomy (2021) ?
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

24.245%

Cash flow / Revenue (2021) ?
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

30.403%

Repayment capacity (2021) ?
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

15.071

Asset age ratio (2021) ?
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

69.2%

Solvency indicators evolution
USINE DU FRANCOIS

Sector positioning

Debt ratio
297.99 2021
2019
2020
2021
Q1: -2.02
Med: 12.56
Q3: 178.66
Average

In 2021, the debt ratio of USINE DU FRANCOIS (297.99) 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
24.25% 2021
2019
2020
2021
Q1: 2.35%
Med: 38.31%
Q3: 81.36%
Average

In 2021, the financial autonomy of USINE DU FRANCOIS (24.2%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
15.07 years 2021
2019
2020
2021
Q1: -0.0 years
Med: 0.54 years
Q3: 9.67 years
Average

In 2021, the repayment capacity of USINE DU FRANCOIS (15.07) 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 670.45. 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 11.0x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2021) ?
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

670.452

Interest coverage (2021) ?
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

11.032

Liquidity indicators evolution
USINE DU FRANCOIS

Sector positioning

Liquidity ratio
670.45 2021
2019
2020
2021
Q1: 84.5
Med: 265.45
Q3: 1031.6
Good +36 pts over 3 years

In 2021, the liquidity ratio of USINE DU FRANCOIS (670.45) 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.

Interest coverage
11.03x 2021
2019
2020
2021
Q1: 0.0x
Med: 0.0x
Q3: 12.95x
Good

In 2021, the interest coverage of USINE DU FRANCOIS (11.0x) 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: 42 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 31 days. The company must finance 11 days of gap between collections and payments. WCR is negative (-44 days): operations structurally generate cash. Notable WCR improvement over the period (-467%), freeing up cash.

Operating WCR (2021) ?
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

-58 669 €

Customer credit (2021) ?
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

42 j

Supplier credit (2021) ?
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

31 j

Inventory turnover (2021) ?
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 in days of revenue (2021) ?
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

-44 j

WCR and payment terms evolution
USINE DU FRANCOIS

Positioning of USINE DU FRANCOIS in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 178 transactions of similar company sales in 2021, the value of USINE DU FRANCOIS is estimated at 963 661 € (range 447 151€ - 1 754 924€). With an EBITDA of 318 742€, the sector multiple of 4.7x is applied. The price/revenue ratio is 0.70x (in line with sector norms). 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 2021
178 transactions
447k€ 963k€ 1754k€
963 661 € Range: 447 151€ - 1 754 924€
NAF 5 année 2021

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
318 742 € × 4.7x
Estimation 1 508 828 €
733 631€ - 2 504 929€
Revenue Multiple 30%
477 681 € × 0.70x
Estimation 334 052 €
116 873€ - 879 540€
Net Income Multiple 20%
83 575 € × 6.5x
Estimation 545 162 €
226 370€ - 1 192 991€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 178 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 (Location de terrains et d'autres biens immobiliers)

Compare USINE DU FRANCOIS with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about USINE DU FRANCOIS

What is the revenue of USINE DU FRANCOIS ?

The revenue of USINE DU FRANCOIS in 2021 is 478 k€.

Is USINE DU FRANCOIS profitable?

Yes, USINE DU FRANCOIS generated a net profit of 84 k€ in 2021.

Where is the headquarters of USINE DU FRANCOIS ?

The headquarters of USINE DU FRANCOIS is located in GROS-MORNE (97213), in the department Martinique.

Where to find the tax return of USINE DU FRANCOIS ?

The tax return of USINE DU FRANCOIS 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 USINE DU FRANCOIS operate?

USINE DU FRANCOIS operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.