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.

Data updated on 2026-05-02

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

Financial history - FIFAM (SIREN 485277289)
Indicator 2025 2023 2022 2021 2020 2019 2018 2017
Revenue 100 864 118 € 89 290 282 € 95 583 435 € 94 544 220 € 87 997 868 € 85 275 313 € 83 642 336 € 79 667 911 €
Net income 2 292 851 € 1 762 653 € 2 064 893 € 1 754 742 € 1 031 113 € 2 283 468 € 287 977 € 561 652 €
EBITDA 3 777 870 € 2 830 301 € 3 077 649 € 2 984 770 € 2 106 817 € 532 945 € 717 294 € 1 464 830 €
Net margin 2.3% 2.0% 2.2% 1.9% 1.2% 2.7% 0.3% 0.7%

Revenue and income statement

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

26 530 752 €

EBITDA (2025) ?
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) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

4 192 904 €

Net income (2025) ?
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) ?
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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Assets

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Liabilities

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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) ?
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) ?
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) ?
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) ?
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) ?
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

45.8%

Solvency indicators evolution
FIFAM

Sector positioning

Debt ratio
123.47 2025
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 years 2025
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) ?
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) ?
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

Sector positioning

Liquidity ratio
70.02 2025
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
22.59x 2025
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) ?
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) ?
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) ?
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) ?
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) ?
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

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 value 2025
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 Multiple 50%
3 777 870 € × 4.5x
Estimation 16 920 887 €
5 919 630€ - 28 045 126€
Revenue Multiple 30%
100 864 118 € × 0.33x
Estimation 33 254 319 €
21 548 788€ - 54 873 592€
Net Income Multiple 20%
2 292 851 € × 6.3x
Estimation 14 440 435 €
5 837 496€ - 34 740 167€

Valuation evolution

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:

Frequently asked questions about FIFAM

What is the revenue of FIFAM ?

The revenue of FIFAM in 2025 is 100.9 M€.

Is FIFAM profitable?

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.