Le dernier exercice comptable publié pour cette entreprise remonte à 2021. Les données ci-dessous peuvent ne plus refléter sa situation actuelle.

FGM : revenue, balance sheet and financial ratios

FGM is a French company founded 8 years ago, specialized in the sector Commerce de détail de quincaillerie, peintures et verres en petites surfaces (moins de 400 m2). Based in LES MATELLES (34270), this company of category PME shows in 2021 a revenue of 23 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-07-11

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

Synthèse

Santé financière : Saine

Aucun signal de fragilité majeur : rentabilité positive et structure financière équilibrée.

In summary, FGM combines a growing business with positive profitability. Its financial structure is broadly in line with its sector.

Financial history - FGM (SIREN 840706717)
Indicator 2021 2020 2019 2018
Revenue 22 740 € 7 518 € 5 536 € 3 200 €
Net income 8 278 € -550 € 951 € 728 €
EBITDA 7 802 € -553 € 1 118 € 856 €
Net margin 36.4% -7.3% 17.2% 22.8%

Revenue and income statement

In 2021, FGM achieves revenue of 23 k€. Over the period 2018-2021, the company shows strong growth with a CAGR (compound annual growth rate) of +92.3%. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 8 k€, representing 34.3% of revenue. Positive scissor effect: EBITDA margin improves by +41.7 pts, sign of improved operational efficiency. Compared with its sector, this ratio places the company among the best positioned (sector median: 6.5%). Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 8 k€, i.e. 36.4% 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

22 740 €

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

22 740 €

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

7 802 €

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

8 278 €

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

8 278 €

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

34.3%

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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 59%. This ratio is slightly less favorable than the sector median (32.7%). Financial autonomy (= Equity / Total assets x 100) reaches 30%. This ratio is slightly less favorable than the sector median (34.1%). Cash flow represents 37.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Compared with its sector, this ratio places the company among the best positioned (sector median: 5.4%).

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

58.94%

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

30.41%

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

37.81%

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

0.0

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

84.0%

Solvency indicators evolution
FGM

Sector positioning

Debt ratio
58.94% 2021
Q1: 4.06%
Med: 32.7%
Q3: 103.92%
Average +34 pts over 3 years

In 2021, the debt ratio of FGM (58.9%) 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
30.41% 2021
Q1: 14.98%
Med: 34.13%
Q3: 52.98%
Average +43 pts over 3 years

In 2021, the financial autonomy of FGM (30.4%) 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
0.0 years 2021
Q1: 0.0 years
Med: 0.55 years
Q3: 2.49 years
Excellent

In 2021, the repayment capacity of FGM (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 1.89. This ratio is slightly less favorable than the sector median (2.1).

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

1.89

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

0.0

Liquidity indicators evolution
FGM

Sector positioning

Liquidity ratio
1.89 2021
Q1: 1.49
Med: 2.09
Q3: 3.01
Average -52 pts over 3 years

In 2021, the liquidity ratio of FGM (1.89) 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
0.0x 2021
Q1: 0.0x
Med: 0.54x
Q3: 2.95x
Average

In 2021, the interest coverage of FGM (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: 71 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 5 days. The gap of 66 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. WCR is negative (-61 days): operations structurally generate cash. Between 2018 and 2021, WCR worsened by 18 days of revenue, signaling an increased financing need.

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

-3 844 €

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

71 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

5 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

-61 j

WCR and payment terms evolution
FGM

Positioning of FGM in its sector

Comparison with sector Commerce de détail de quincaillerie, peintures et verres en petites surfaces (moins de 400 m2)

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (43 transactions). This range of 5 617€ to 55 886€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2021
Indicative
5k€ 10k€ 55k€
10 251 € Range: 5 617€ - 55 886€
NAF 5 année 2021

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 43 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 (Commerce de détail de quincaillerie, peintures et verres en petites surfaces (moins de 400 m2))

Compare FGM with other companies in the same sector:

Top companies in Commerce de détail de quincaillerie, peintures et verres en petites surfaces (moins de 400 m2)

Largest companies by revenue in the sector Commerce de détail de quincaillerie, peintures et verres en petites surfaces (moins de 400 m2):

Top companies in Herault

Largest companies by revenue in the department Herault:

Frequently asked questions about FGM

What is the revenue of FGM ?

The revenue of FGM in 2021 is 23 k€.

Is FGM profitable?

Yes, FGM generated a net profit of 8 k€ in 2021.

Where is the headquarters of FGM ?

The headquarters of FGM is located in LES MATELLES (34270), in the department Herault.

Where to find the tax return of FGM ?

The tax return of FGM 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 FGM operate?

FGM operates in the sector Commerce de détail de quincaillerie, peintures et verres en petites surfaces (moins de 400 m2) (NAF code 47.52A). See the 'Sector positioning' section above to compare the company with its competitors.