SIREN : 409689817
FIMA is a French company founded 29 years ago, specialized in the sector Restauration de type rapide. Based in LYON (69008), this company of category PME shows in 2024 a revenue of 4.3 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-09
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 4 264 726 € | 4 694 186 € | 5 072 879 € | 4 422 189 € | 3 574 207 € | 5 173 702 € | 4 540 716 € | 4 054 157 € | 3 679 485 € |
| Net income | 293 808 € | 396 243 € | 448 458 € | 586 271 € | 328 077 € | 450 400 € | 395 805 € | 352 942 € | 251 730 € |
| EBITDA | 541 912 € | 793 203 € | 922 594 € | 980 856 € | 624 065 € | 1 025 892 € | 899 378 € | 842 933 € | 721 628 € |
| Net margin | 6.9% | 8.4% | 8.8% | 13.3% | 9.2% | 8.7% | 8.7% | 8.7% | 6.8% |
In 2024, FIMA achieves revenue of 4.3 M€. Revenue is growing positively over 9 years (CAGR: +1.9%). Slight decline of -9% vs 2023. After deducting consumption (981 k€), gross margin stands at 3.3 M€, i.e. a rate of 77%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 542 k€, representing 12.7% of revenue. Warning negative scissor effect: despite revenue change (-9%), EBITDA varies by -32%, reducing margin by 4.2 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 294 k€, i.e. 6.9% of revenue. This profit can be retained or distributed to shareholders.
4 264 726 €
3 284 065 €
541 912 €
309 351 €
293 808 €
12.7%
The debt ratio (= Financial debt / Equity x 100) stands at 219%. 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 21%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 7.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
218.595%
21.351%
7.357%
2.329
16.7%
In 2024, the debt ratio of FIMA (218.59) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of FIMA (21.4%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.
In 2024, the repayment capacity of FIMA (2.33) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 262.34. 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 1.3x. Coverage is limited: any activity downturn would jeopardize interest payments.
262.343
1.251
In 2024, the liquidity ratio of FIMA (262.34) 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.
In 2024, the interest coverage of FIMA (1.2x) 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) 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: 28 days. Favorable situation: supplier credit is longer than customer credit by 25 days. Inventory turnover is 3 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 72 days of revenue, i.e. 847 k€ to permanently finance. Over 2016-2024, WCR increased by +198%, requiring additional financing.
847 188 €
3 j
28 j
3 j
72 j
Based on 698 transactions of similar company sales in 2024, the value of FIMA is estimated at 2 600 263 € (range 1 347 959€ - 4 874 672€). With an EBITDA of 541 912€, the sector multiple of 5.4x is applied. The price/revenue ratio is 0.57x (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.
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This estimate is based on the analysis of 698 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare FIMA with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration de type rapide
The revenue of FIMA in 2024 is 4.3 M€.
Yes, FIMA generated a net profit of 294 k€ in 2024.
The headquarters of FIMA is located in LYON (69008), in the department Rhone.
The tax return of FIMA 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).
FIMA operates in the sector Restauration de type rapide (NAF code 56.10C). See the 'Sector positioning' section above to compare the company with its competitors.