NEW WAVE FRANCE SAS : revenue, balance sheet and financial ratios

NEW WAVE FRANCE SAS is a French company founded 26 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures. Based in GENAS (69740), this company of category PME shows in 2024 a revenue of 15.1 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 - NEW WAVE FRANCE SAS (SIREN 430060624)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 15 093 584 € 16 430 792 € 16 924 179 € 11 438 970 € 7 360 752 € 8 161 822 € 6 299 655 € 5 235 474 € N/C
Net income 2 338 125 € 2 780 752 € 2 339 949 € 1 041 090 € 549 € 389 € 37 € 89 € 22 226 €
EBITDA 3 264 270 € 3 738 996 € 3 184 093 € 1 837 028 € 788 956 € 1 155 433 € 680 849 € 335 172 € -3 891 195 €
Net margin 15.5% 16.9% 13.8% 9.1% 0.0% 0.0% 0.0% 0.0% N/C

Revenue and income statement

In 2024, NEW WAVE FRANCE SAS achieves revenue of 15.1 M€. Over the period 2017-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +16.3%. Slight decline of -8% vs 2023. After deducting consumption (7.9 M€), gross margin stands at 7.2 M€, i.e. a rate of 48%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 3.3 M€, representing 21.6% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2.3 M€, i.e. 15.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

15 093 584 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

7 184 713 €

EBITDA (2024) ?
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

3 264 270 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

3 176 632 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

2 338 125 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

21.6%

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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%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 84%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 15.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.0%

Financial autonomy (2024) ?
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

83.714%

Cash flow / Revenue (2024) ?
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

15.076%

Repayment capacity (2024) ?
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

0.0

Asset age ratio (2024) ?
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

11.8%

Solvency indicators evolution
NEW WAVE FRANCE SAS

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.0
Med: 9.7
Q3: 45.52
Excellent -8 pts over 3 years

In 2024, the debt ratio of NEW WAVE FRANCE SAS (0.00) 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
83.71% 2024
2022
2023
2024
Q1: 5.54%
Med: 31.66%
Q3: 58.73%
Excellent

In 2024, the financial autonomy of NEW WAVE FRANCE SAS (83.7%) 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
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.07 years
Excellent -26 pts over 3 years

In 2024, the repayment capacity of NEW WAVE FRANCE SAS (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 615.53. 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 1.4x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2024) ?
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

615.535

Interest coverage (2024) ?
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

1.45

Liquidity indicators evolution
NEW WAVE FRANCE SAS

Sector positioning

Liquidity ratio
615.53 2024
2022
2023
2024
Q1: 113.32
Med: 190.56
Q3: 357.0
Excellent +14 pts over 3 years

In 2024, the liquidity ratio of NEW WAVE FRANCE SAS (615.53) 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
1.45x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 4.08x
Good

In 2024, the interest coverage of NEW WAVE FRANCE SAS (1.4x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 50 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 13 days. The gap of 37 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 175 days of revenue, i.e. 7.4 M€ to permanently finance.

Operating WCR (2024) ?
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

7 354 802 €

Customer credit (2024) ?
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

50 j

Supplier credit (2024) ?
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

13 j

Inventory turnover (2024) ?
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 in days of revenue (2024) ?
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

175 j

WCR and payment terms evolution
NEW WAVE FRANCE SAS

Positioning of NEW WAVE FRANCE SAS in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures

Valuation estimate

Based on 124 transactions of similar company sales (all years), the value of NEW WAVE FRANCE SAS is estimated at 5 811 449 € (range 2 315 430€ - 12 347 147€). With an EBITDA of 3 264 270€, the sector multiple of 2.4x is applied. The price/revenue ratio is 0.17x (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.

Estimated enterprise value 2024
124 transactions
2315k€ 5811k€ 12347k€
5 811 449 € Range: 2 315 430€ - 12 347 147€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
3 264 270 € × 2.4x
Estimation 7 905 305 €
3 250 993€ - 16 356 770€
Revenue Multiple 30%
15 093 584 € × 0.17x
Estimation 2 626 934 €
1 351 493€ - 7 564 639€
Net Income Multiple 20%
2 338 125 € × 2.3x
Estimation 5 353 586 €
1 422 432€ - 9 496 852€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 124 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) d'habillement et de chaussures)

Compare NEW WAVE FRANCE SAS with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'habillement et de chaussures

Frequently asked questions about NEW WAVE FRANCE SAS

What is the revenue of NEW WAVE FRANCE SAS ?

The revenue of NEW WAVE FRANCE SAS in 2024 is 15.1 M€.

Is NEW WAVE FRANCE SAS profitable?

Yes, NEW WAVE FRANCE SAS generated a net profit of 2.3 M€ in 2024.

Where is the headquarters of NEW WAVE FRANCE SAS ?

The headquarters of NEW WAVE FRANCE SAS is located in GENAS (69740), in the department Rhone.

Where to find the tax return of NEW WAVE FRANCE SAS ?

The tax return of NEW WAVE FRANCE SAS 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 NEW WAVE FRANCE SAS operate?

NEW WAVE FRANCE SAS operates in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures (NAF code 46.42Z). See the 'Sector positioning' section above to compare the company with its competitors.