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FIWAMI : revenue, balance sheet and financial ratios

FIWAMI is a French company founded 16 years ago, specialized in the sector Activités juridiques. Based in LES MOUTIERS-EN-RETZ (44760), this company of category PME shows in 2025 a net income positive of 44 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-08-08

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

Synthèse

Santé financière : Fragile

Signal structurel : exploitation déficitaire (EBE négatif).

In summary, FIWAMI posts positive profitability over the latest financial year. Its financial structure is solid, with debt well contained relative to its sector.

Financial history - FIWAMI (SIREN 525076618)
Indicator 2025 2024 2023 2022 2021 2020 2019
Revenue N/C N/C N/C N/C N/C N/C N/C
Net income 44 218 € 40 111 € 30 257 € -25 455 € 62 174 € 49 749 € 1 103 €
EBITDA -2 113 € -1 893 € -2 028 € -1 966 € -2 594 € -2 581 € -1 631 €
Net margin N/C N/C N/C N/C N/C N/C N/C

Revenue and income statement

In 2025, FIWAMI generates positive net income of 44 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2021-2025: 1 k€ -> 44 k€.

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

-2 113 €

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

-2 113 €

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

-2 113 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

44 218 €

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Chart evolution

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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 0%. Compared with its sector, this ratio places the company among the best positioned (sector median: 19.6%). Financial autonomy (= Equity / Total assets x 100) reaches 100%. Compared with its sector, this ratio places the company among the best positioned (sector median: 31.1%). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.0 years of cash flow to repay all financial debt. This ratio is more favorable than the sector median (0.5 years).

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

0.03%

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

99.93%

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

0.03

Solvency indicators evolution
FIWAMI

Sector positioning

Debt ratio
0.03% 2025
Q1: 2.64%
Med: 19.65%
Q3: 88.5%
Excellent

In 2025, the debt ratio of FIWAMI (0.0%) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
99.93% 2025
Q1: 11.06%
Med: 31.07%
Q3: 56.31%
Excellent

In 2025, the financial autonomy of FIWAMI (99.9%) 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
0.03 years 2025
Q1: 0.0 years
Med: 0.46 years
Q3: 2.73 years
Good

In 2025, the repayment capacity of FIWAMI (0.03) 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 1458.14. Compared with its sector, this ratio places the company among the best positioned (sector median: 1.8).

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

1458.14

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

0.0

Liquidity indicators evolution
FIWAMI

Sector positioning

Liquidity ratio
1458.14 2025
Q1: 1.1
Med: 1.81
Q3: 3.02
Excellent

In 2025, the liquidity ratio of FIWAMI (1458.14) 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
0.0x 2025
Q1: 0.0x
Med: 1.23x
Q3: 5.46x
Average

In 2025, the interest coverage of FIWAMI (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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 78 days. Excellent situation: suppliers finance 78 days of the operating cycle (retail model).

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

0 €

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

0 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

78 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

0 j

WCR and payment terms evolution
FIWAMI

Positioning of FIWAMI in its sector

Comparison with sector Activités juridiques

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (31 transactions). This range of 19 849€ to 121 522€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
19k€ 48k€ 121k€
48 460 € Range: 19 849€ - 121 522€
NAF 5 all-time
How is this estimate calculated?

This estimate is based on the analysis of 31 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 (Activités juridiques)

Compare FIWAMI with other companies in the same sector:

Top companies in Activités juridiques

Largest companies by revenue in the sector Activités juridiques:

Top companies in Loire-Atlantique

Largest companies by revenue in the department Loire-Atlantique:

Frequently asked questions about FIWAMI

What is the revenue of FIWAMI ?

The revenue of FIWAMI is not publicly disclosed (confidential accounts filed with INPI).

Is FIWAMI profitable?

Yes, FIWAMI generated a net profit of 44 k€ in 2025.

Where is the headquarters of FIWAMI ?

The headquarters of FIWAMI is located in LES MOUTIERS-EN-RETZ (44760), in the department Loire-Atlantique.

Where to find the tax return of FIWAMI ?

The tax return of FIWAMI 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 FIWAMI operate?

FIWAMI operates in the sector Activités juridiques (NAF code 69.10Z). See the 'Sector positioning' section above to compare the company with its competitors.