Employees: 02 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 1955-01-01 (71 years)Status: ActiveBusiness sector: Fabrication de fours et brûleursLocation: BOULOGNE-BILLANCOURT (92100), Hauts-de-Seine
FAMA : revenue, balance sheet and financial ratios
FAMA is a French company
founded 71 years ago,
specialized in the sector Fabrication de fours et brûleurs.
Based in BOULOGNE-BILLANCOURT (92100),
this company of category PME
shows in 2024 a revenue of 1.0 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2024, FAMA achieves revenue of 1.0 M€. Revenue is growing positively over 8 years (CAGR: +0.4%). Significant drop of -53% vs 2023. After deducting consumption (37 k€), gross margin stands at 963 k€, i.e. a rate of 96%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 21 k€, representing 2.1% of revenue. Warning negative scissor effect: despite revenue change (-53%), EBITDA varies by -97%, reducing margin by 32.8 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 318 k€, i.e. 31.8% of revenue. This profit can be retained or distributed to shareholders.
Revenue (2024)
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Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
1 000 209 €
Gross margin (2024)
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Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
962 863 €
EBITDA (2024)
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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
21 186 €
EBIT (2024)
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EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
279 818 €
Net income (2024)
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Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
317 681 €
EBITDA margin (2024)
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EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
2.1%
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 5.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
Debt ratio (2024)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
0.031%
Financial autonomy (2024)
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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
66.411%
Cash flow / Revenue (2024)
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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
5.904%
Repayment capacity (2024)
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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
0.006
Asset age ratio (2024)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2023
2024
Debt ratio
0.027
2.198
0.021
1.482
7.208
9.566
3.253
0.031
Financial autonomy
68.631
82.17
67.127
55.527
45.711
48.42
52.821
66.411
Repayment capacity
0.003
-0.309
0.001
0.159
0.218
0.169
0.052
0.006
Cash flow / Revenue
8.995%
-8.892%
22.332%
8.319%
19.379%
23.751%
31.385%
5.904%
Sector positioning
Debt ratio
0.032024
2021
2023
2024
Q1: 0.01
Med: 1.8
Q3: 44.96
Good
In 2024, the debt ratio of FAMA (0.03) 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
66.41%2024
2021
2023
2024
Q1: 17.23%
Med: 36.96%
Q3: 56.91%
Excellent+7 pts over 3 years
In 2024, the financial autonomy of FAMA (66.4%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.
Repayment capacity
0.01 years2024
2021
2023
2024
Q1: 0.0 years
Med: 0.02 years
Q3: 2.17 years
Good-10 pts over 3 years
In 2024, the repayment capacity of FAMA (0.01) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 2492.68. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2024)
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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
2492.685
Interest coverage (2024)
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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
0.0
Liquidity indicators evolution FAMA
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2023
2024
Liquidity ratio
750.123
625.042
988.39
464.349
447.528
658.542
1210.629
2492.685
Interest coverage
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Sector positioning
Liquidity ratio
2492.682024
2021
2023
2024
Q1: 154.28
Med: 229.27
Q3: 333.69
Excellent
In 2024, the liquidity ratio of FAMA (2492.68) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.
Interest coverage
0.0x2024
2021
2023
2024
Q1: 0.0x
Med: 1.97x
Q3: 15.09x
Average
In 2024, the interest coverage of FAMA (0.0x) 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: 3 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 8 days. Favorable situation: supplier credit is longer than customer credit by 5 days. Inventory turnover is 64 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 50 days of revenue, i.e. 139 k€ to permanently finance.
Operating WCR (2024)
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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
138 909 €
Customer credit (2024)
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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
3 j
Supplier credit (2024)
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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
8 j
Inventory turnover (2024)
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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
64 j
WCR in days of revenue (2024)
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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
50 j
WCR and payment terms evolution FAMA
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2023
2024
Operating WCR
145 370 €
169 470 €
241 731 €
22 448 €
75 708 €
404 316 €
97 492 €
138 909 €
Inventory turnover (days)
40
68
34
59
62
41
20
64
Customer payment term (days)
6
27
21
29
16
51
2
3
Supplier payment term (days)
28
34
15
29
34
28
26
8
Positioning of FAMA in its sector
Comparison with sector Fabrication de fours et brûleurs
Valuation estimate
Based on 61 transactions of similar company sales
(all years),
the value of FAMA is estimated at
214 342 €
(range 117 704€ - 346 484€).
With an EBITDA of 21 186€, the sector multiple of 3.3x is applied.
The price/revenue ratio is 0.25x
(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 value2024
61 tx
117k€214k€346k€
214 342 €Range: 117 704€ - 346 484€
NAF 4 all-time
Aggregated at NAF sub-class level
Valuation detail by method
Ajustez les pondérations selon votre analyse
EBITDA Multiple50%
21 186 €×3.3x
Estimation70 501 €
14 812€ - 102 589€
Revenue Multiple30%
1 000 209 €×0.25x
Estimation247 143 €
133 400€ - 444 899€
Net Income Multiple20%
317 681 €×1.7x
Estimation524 746 €
351 394€ - 808 600€
How is this estimate calculated?
This estimate is based on the analysis of 61 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 fours et brûleurs)
Compare FAMA with other companies in the same sector:
Yes, FAMA generated a net profit of 318 k€ in 2024.
Where is the headquarters of FAMA ?
The headquarters of FAMA is located in BOULOGNE-BILLANCOURT (92100), in the department Hauts-de-Seine.
Where to find the tax return of FAMA ?
The tax return of FAMA 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 FAMA operate?
FAMA operates in the sector Fabrication de fours et brûleurs (NAF code 28.21Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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