FOURNITURE INDUSTRIE SERVICE - FIS : revenue, balance sheet and financial ratios

FOURNITURE INDUSTRIE SERVICE - FIS is a French company founded 22 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers. Based in MONTIVILLIERS (76290), this company of category PME shows in 2023 a revenue of 2.4 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

Financial history - FOURNITURE INDUSTRIE SERVICE - FIS (SIREN 449843119)
Indicator 2023 2022 2020 2019
Revenue 2 417 476 € 2 094 306 € 60 000 € 60 000 €
Net income 99 319 € 81 093 € -60 255 € -50 987 €
EBITDA 90 134 € 77 992 € -99 821 € -80 458 €
Net margin 4.1% 3.9% -100.4% -85.0%

Revenue and income statement

In 2023, FOURNITURE INDUSTRIE SERVICE - FIS achieves revenue of 2.4 M€. Over the period 2019-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +151.9%. Vs 2022, growth of +15% (2.1 M€ -> 2.4 M€). After deducting consumption (1.7 M€), gross margin stands at 673 k€, i.e. a rate of 28%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 90 k€, representing 3.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 99 k€, i.e. 4.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 417 476 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

673 223 €

EBITDA (2023) ?
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

90 134 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

77 659 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

99 319 €

EBITDA margin (2023) ?
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 147%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 17%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 7.7 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 2.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

146.709%

Financial autonomy (2023) ?
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

16.501%

Cash flow / Revenue (2023) ?
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

2.541%

Repayment capacity (2023) ?
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

7.704

Asset age ratio (2023) ?
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

48.3%

Solvency indicators evolution
FOURNITURE INDUSTRIE SERVICE - FIS

Sector positioning

Debt ratio
146.71 2023
2020
2022
2023
Q1: 0.06
Med: 12.08
Q3: 50.22
Average +50 pts over 3 years

In 2023, the debt ratio of FOURNITURE INDUSTRIE SERV... (146.71) 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
16.5% 2023
2020
2022
2023
Q1: 25.49%
Med: 45.96%
Q3: 64.14%
Average

In 2023, the financial autonomy of FOURNITURE INDUSTRIE SERV... (16.5%) 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
7.7 years 2023
2020
2022
2023
Q1: 0.0 years
Med: 0.1 years
Q3: 1.57 years
Average +50 pts over 3 years

In 2023, the repayment capacity of FOURNITURE INDUSTRIE SERV... (7.70) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 114.68. 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 15.6x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2023) ?
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

114.683

Interest coverage (2023) ?
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

15.623

Liquidity indicators evolution
FOURNITURE INDUSTRIE SERVICE - FIS

Sector positioning

Liquidity ratio
114.68 2023
2020
2022
2023
Q1: 167.11
Med: 236.7
Q3: 364.74
Watch -57 pts over 3 years

In 2023, the liquidity ratio of FOURNITURE INDUSTRIE SERV... (114.68) 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
15.62x 2023
2020
2022
2023
Q1: 0.0x
Med: 0.66x
Q3: 4.43x
Excellent +50 pts over 3 years

In 2023, the interest coverage of FOURNITURE INDUSTRIE SERV... (15.6x) 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: 68 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 107 days. Excellent situation: suppliers finance 39 days of the operating cycle (retail model). Inventory turnover is 26 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 128 days of revenue, i.e. 857 k€ to permanently finance. Over 2019-2023, WCR increased by +599%, requiring additional financing.

Operating WCR (2023) ?
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

856 995 €

Customer credit (2023) ?
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

68 j

Supplier credit (2023) ?
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

107 j

Inventory turnover (2023) ?
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 (2023) ?
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

128 j

WCR and payment terms evolution
FOURNITURE INDUSTRIE SERVICE - FIS

Positioning of FOURNITURE INDUSTRIE SERVICE - FIS in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (32 transactions). This range of 90 687€ to 311 907€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
90k€ 200k€ 311k€
200 420 € Range: 90 687€ - 311 907€
NAF 5 année 2023

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 32 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 gros (commerce interentreprises) de fournitures et équipements industriels divers)

Compare FOURNITURE INDUSTRIE SERVICE - FIS with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers

Frequently asked questions about FOURNITURE INDUSTRIE SERVICE - FIS

What is the revenue of FOURNITURE INDUSTRIE SERVICE - FIS ?

The revenue of FOURNITURE INDUSTRIE SERVICE - FIS in 2023 is 2.4 M€.

Is FOURNITURE INDUSTRIE SERVICE - FIS profitable?

Yes, FOURNITURE INDUSTRIE SERVICE - FIS generated a net profit of 99 k€ in 2023.

Where is the headquarters of FOURNITURE INDUSTRIE SERVICE - FIS ?

The headquarters of FOURNITURE INDUSTRIE SERVICE - FIS is located in MONTIVILLIERS (76290), in the department Seine-Maritime.

Where to find the tax return of FOURNITURE INDUSTRIE SERVICE - FIS ?

The tax return of FOURNITURE INDUSTRIE SERVICE - FIS 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 FOURNITURE INDUSTRIE SERVICE - FIS operate?

FOURNITURE INDUSTRIE SERVICE - FIS operates in the sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers (NAF code 46.69B). See the 'Sector positioning' section above to compare the company with its competitors.