FUGU-TECH : revenue, balance sheet and financial ratios

FUGU-TECH is a French company founded 5 years ago, specialized in the sector Fabrication de moteurs et turbines, à l'exception des moteurs d’avions et de véhicules. Based in CHEVIGNY-SAINT-SAUVEUR (21800), this company of category PME shows in 2023 a revenue of 719 k€. 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 - FUGU-TECH (SIREN 893292482)
Indicator 2023 2022
Revenue 719 037 € 1 311 631 €
Net income -245 559 € -27 258 €
EBITDA -334 109 € 9 715 €
Net margin -34.2% -2.1%

Revenue and income statement

In 2023, FUGU-TECH achieves revenue of 719 k€. Significant drop of -45% vs 2022. After deducting consumption (-3 k€), gross margin stands at 722 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -334 k€, representing -46.5% of revenue. Warning negative scissor effect: despite revenue change (-45%), EBITDA varies by -3539%, reducing margin by 47.2 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -246 k€ (-34.2% of revenue), which will impact equity.

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

719 037 €

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

722 201 €

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

-334 109 €

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

-408 486 €

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

-245 559 €

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

-46.5%

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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 117%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 28%. The balance between equity and debt is satisfactory.

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

116.94%

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

28.221%

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

-44.668%

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

-0.561

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

64.5%

Solvency indicators evolution
FUGU-TECH

Sector positioning

Debt ratio
116.94 2023
2022
2023
Q1: 0.0
Med: 12.11
Q3: 35.35
Watch +23 pts over 2 years

In 2023, the debt ratio of FUGU-TECH (116.94) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
28.22% 2023
2022
2023
Q1: 5.68%
Med: 34.79%
Q3: 51.72%
Average -20 pts over 2 years

In 2023, the financial autonomy of FUGU-TECH (28.2%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
-0.56 years 2023
2022
2023
Q1: -0.59 years
Med: 0.0 years
Q3: 0.64 years
Good -53 pts over 2 years

In 2023, the repayment capacity of FUGU-TECH (-0.56) 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 127.90. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

127.9

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

-0.003

Liquidity indicators evolution
FUGU-TECH

Sector positioning

Liquidity ratio
127.9 2023
2022
2023
Q1: 84.34
Med: 175.85
Q3: 299.6
Average -14 pts over 2 years

In 2023, the liquidity ratio of FUGU-TECH (127.90) 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.

Interest coverage
-0.0x 2023
2022
2023
Q1: -6.22x
Med: 0.03x
Q3: 3.81x
Average

In 2023, the interest coverage of FUGU-TECH (-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: 60 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 58 days. The company must finance 2 days of gap between collections and payments. Inventory turnover is 4 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 73 days of revenue, i.e. 146 k€ to permanently finance.

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

145 706 €

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

60 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

58 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

4 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

73 j

WCR and payment terms evolution
FUGU-TECH

Positioning of FUGU-TECH in its sector

Comparison with sector Fabrication de moteurs et turbines, à l'exception des moteurs d’avions et de véhicules

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (37 transactions). This range of 52 645€ to 171 238€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
52k€ 103k€ 171k€
103 447 € Range: 52 645€ - 171 238€
NAF 4 all-time Aggregated at NAF sub-class level
How is this estimate calculated?

This estimate is based on the analysis of 37 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 (Fabrication de moteurs et turbines, à l'exception des moteurs d’avions et de véhicules)

Compare FUGU-TECH with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de moteurs et turbines, à l'exception des moteurs d’avions et de véhicules

Frequently asked questions about FUGU-TECH

What is the revenue of FUGU-TECH ?

The revenue of FUGU-TECH in 2023 is 719 k€.

Is FUGU-TECH profitable?

FUGU-TECH recorded a net loss in 2023.

Where is the headquarters of FUGU-TECH ?

The headquarters of FUGU-TECH is located in CHEVIGNY-SAINT-SAUVEUR (21800), in the department Cote-d'Or.

Where to find the tax return of FUGU-TECH ?

The tax return of FUGU-TECH 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 FUGU-TECH operate?

FUGU-TECH operates in the sector Fabrication de moteurs et turbines, à l'exception des moteurs d’avions et de véhicules (NAF code 28.11Z). See the 'Sector positioning' section above to compare the company with its competitors.