FIFAM : revenue, balance sheet and financial ratios
FIFAM is a French company
founded 20 years ago,
specialized in the sector Hypermarchés.
Based in FAMECK (57290),
this company of category ETI
shows in 2025 a revenue of 100.9 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2025, FIFAM achieves revenue of 100.9 M€. Revenue is growing positively over 8 years (CAGR: +3.0%). Vs 2023, growth of +13% (89.3 M€ -> 100.9 M€). After deducting consumption (74.3 M€), gross margin stands at 26.5 M€, i.e. a rate of 26%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 3.8 M€, representing 3.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2.3 M€, i.e. 2.3% of revenue. This profit can be retained or distributed to shareholders.
Revenue (2025)
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Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
100 864 118 €
Gross margin (2025)
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Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
26 530 752 €
EBITDA (2025)
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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
3 777 870 €
EBIT (2025)
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EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
4 192 904 €
Net income (2025)
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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
2 292 851 €
EBITDA margin (2025)
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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
3.7%
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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 123%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 33%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 8.5 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 2.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
Debt ratio (2025)
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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
123.468%
Financial autonomy (2025)
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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
32.52%
Cash flow / Revenue (2025)
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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
2.2%
Repayment capacity (2025)
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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
8.454
Asset age ratio (2025)
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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
2017
2018
2019
2020
2021
2022
2023
2025
Debt ratio
290.956
282.638
213.167
170.158
155.264
181.334
146.259
123.468
Financial autonomy
20.616
20.772
24.757
27.623
27.577
26.132
29.799
32.52
Repayment capacity
19.813
23.406
8.103
13.719
11.924
10.282
10.126
8.454
Cash flow / Revenue
2.109%
1.345%
2.93%
1.613%
1.81%
2.324%
2.289%
2.2%
Sector positioning
Debt ratio
123.472025
2022
2023
2025
Q1: 28.46
Med: 60.68
Q3: 124.28
Average
In 2025, the debt ratio of FIFAM (123.47) 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
32.52%2025
2022
2023
2025
Q1: 24.32%
Med: 37.09%
Q3: 48.8%
Average+7 pts over 3 years
In 2025, the financial autonomy of FIFAM (32.5%) 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
8.45 years2025
2022
2023
2025
Q1: 1.13 years
Med: 2.32 years
Q3: 3.99 years
Watch
In 2025, the repayment capacity of FIFAM (8.45) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 70.02. 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 22.6x. Operating income very largely covers interest expenses: high safety margin.
Liquidity ratio (2025)
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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
70.021
Interest coverage (2025)
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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
22.593
Liquidity indicators evolution FIFAM
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2017
2018
2019
2020
2021
2022
2023
2025
Liquidity ratio
122.706
72.791
61.883
57.778
63.886
80.194
73.88
70.021
Interest coverage
66.792
106.477
124.235
22.177
12.214
5.119
12.561
22.593
Sector positioning
Liquidity ratio
70.022025
2022
2023
2025
Q1: 114.94
Med: 139.54
Q3: 170.74
Watch
In 2025, the liquidity ratio of FIFAM (70.02) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
Interest coverage
22.59x2025
2022
2023
2025
Q1: 1.62x
Med: 4.26x
Q3: 9.21x
Excellent
In 2025, the interest coverage of FIFAM (22.6x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
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: 4 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 30 days. Favorable situation: supplier credit is longer than customer credit by 26 days. Inventory turnover is 26 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 27 days of revenue, i.e. 7.4 M€ to permanently finance.
Operating WCR (2025)
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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
7 444 781 €
Customer credit (2025)
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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
4 j
Supplier credit (2025)
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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
30 j
Inventory turnover (2025)
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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
26 j
WCR in days of revenue (2025)
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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
27 j
WCR and payment terms evolution FIFAM
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2019
2020
2021
2022
2023
2025
Operating WCR
7 780 368 €
8 167 674 €
9 187 562 €
5 825 459 €
4 856 737 €
7 033 985 €
6 740 523 €
7 444 781 €
Inventory turnover (days)
29
29
28
24
22
24
27
26
Customer payment term (days)
6
4
4
3
4
4
5
4
Supplier payment term (days)
28
25
31
29
31
26
30
30
Positioning of FIFAM in its sector
Comparison with sector Hypermarchés
Valuation estimate
Based on 270 transactions of similar company sales
in 2025,
the value of FIFAM is estimated at
21 324 826 €
(range 10 591 950€ - 37 432 673€).
With an EBITDA of 3 777 870€, the sector multiple of 4.5x is applied.
The price/revenue ratio is 0.33x
(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 value2025
270 transactions
10591k€21324k€37432k€
21 324 826 €Range: 10 591 950€ - 37 432 673€
NAF 5 année 2025
Valuation detail by method
Ajustez les pondérations selon votre analyse
EBITDA Multiple50%
3 777 870 €×4.5x
Estimation16 920 887 €
5 919 630€ - 28 045 126€
Revenue Multiple30%
100 864 118 €×0.33x
Estimation33 254 319 €
21 548 788€ - 54 873 592€
Net Income Multiple20%
2 292 851 €×6.3x
Estimation14 440 435 €
5 837 496€ - 34 740 167€
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 270 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 (Hypermarchés)
Compare FIFAM with other companies in the same sector:
Yes, FIFAM generated a net profit of 2.3 M€ in 2025.
Where is the headquarters of FIFAM ?
The headquarters of FIFAM is located in FAMECK (57290), in the department Moselle.
Where to find the tax return of FIFAM ?
The tax return of FIFAM 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 FIFAM operate?
FIFAM operates in the sector Hypermarchés (NAF code 47.11F). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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