SIREN : 451858385
FUGAM is a French company founded 22 years ago, specialized in the sector Vente à distance sur catalogue spécialisé. Based in GANNAT (03800), this company of category PME shows in 2024 a revenue of 35.8 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 | 2015 |
|---|---|---|---|---|---|---|---|---|---|---|
| Revenue | 35 799 834 € | 33 633 878 € | 31 503 561 € | 29 399 355 € | 28 879 455 € | 22 768 192 € | 20 362 271 € | 18 055 200 € | 16 635 259 € | 15 715 908 € |
| Net income | 374 940 € | -2 356 582 € | 1 381 956 € | 985 665 € | 1 088 323 € | 327 965 € | 330 494 € | 181 093 € | -53 512 € | -42 308 € |
| EBITDA | 1 497 769 € | 1 039 254 € | 2 190 561 € | 1 145 601 € | 1 136 932 € | 433 594 € | 344 919 € | 258 746 € | -52 944 € | 444 € |
| Net margin | 1.0% | -7.0% | 4.4% | 3.4% | 3.8% | 1.4% | 1.6% | 1.0% | -0.3% | -0.3% |
In 2024, FUGAM achieves revenue of 35.8 M€. Over the period 2015-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +9.6%. Vs 2023: +6%. After deducting consumption (24.2 M€), gross margin stands at 11.6 M€, i.e. a rate of 32%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.5 M€, representing 4.2% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 375 k€, i.e. 1.0% of revenue. This profit can be retained or distributed to shareholders.
35 799 834 €
11 609 802 €
1 497 769 €
848 156 €
374 940 €
4.2%
The debt ratio (= Financial debt / Equity x 100) stands at 295%. 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 11%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.4 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 2.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
294.649%
11.218%
2.82%
4.367
63.2%
In 2024, the debt ratio of FUGAM (294.65) 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 FUGAM (11.2%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of FUGAM (4.37) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 147.49. 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 9.3x. Operating income very largely covers interest expenses: high safety margin.
147.49
9.324
In 2024, the liquidity ratio of FUGAM (147.49) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.
In 2024, the interest coverage of FUGAM (9.3x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 8 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 57 days. Excellent situation: suppliers finance 49 days of the operating cycle (retail model). Inventory turnover is 64 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 68 days of revenue, i.e. 6.8 M€ to permanently finance. Over 2015-2024, WCR increased by +1022%, requiring additional financing.
6 806 264 €
8 j
57 j
64 j
68 j
Based on 121 transactions of similar company sales (all years), the value of FUGAM is estimated at 5 566 763 € (range 2 815 071€ - 12 516 230€). With an EBITDA of 1 497 769€, the sector multiple of 3.2x is applied. The price/revenue ratio is 0.27x (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.
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This estimate is based on the analysis of 121 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 FUGAM with other companies in the same sector:
Voir toutes les statistiques du secteur Vente à distance sur catalogue spécialisé
The revenue of FUGAM in 2024 is 35.8 M€.
Yes, FUGAM generated a net profit of 375 k€ in 2024.
The headquarters of FUGAM is located in GANNAT (03800), in the department Allier.
The tax return of FUGAM 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).
FUGAM operates in the sector Vente à distance sur catalogue spécialisé (NAF code 47.91B). See the 'Sector positioning' section above to compare the company with its competitors.