WAM : revenue, balance sheet and financial ratios

WAM is a French company founded 24 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures. Based in ANDERNOS-LES-BAINS (33510), this company of category PME shows in 2022 a revenue of 4.0 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 - WAM (SIREN 440324598)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C 3 975 695 € 3 520 374 € 2 828 620 € 3 765 531 € 4 128 425 € 4 279 026 € 4 639 934 €
Net income 374 029 € 392 903 € 208 644 € 275 261 € -97 240 € 47 792 € 114 864 € 187 791 € 185 769 €
EBITDA N/C N/C 344 048 € 350 676 € -78 050 € 58 544 € 239 212 € 279 342 € 316 941 €
Net margin N/C N/C 5.2% 7.8% -3.4% 1.3% 2.8% 4.4% 4.0%

Revenue and income statement

In 2024, WAM generates positive net income of 374 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 186 k€ -> 374 k€.

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

374 029 €

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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 16%. 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 77%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

15.927%

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

76.59%

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

34.1%

Solvency indicators evolution
WAM

Sector positioning

Debt ratio
15.93 2024
2022
2023
2024
Q1: 0.0
Med: 9.7
Q3: 45.52
Average +28 pts over 3 years

In 2024, the debt ratio of WAM (15.93) 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
76.59% 2024
2022
2023
2024
Q1: 5.54%
Med: 31.66%
Q3: 58.73%
Excellent

In 2024, the financial autonomy of WAM (76.6%) 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
0.1 years 2022
2022
Q1: 0.0 years
Med: 0.01 years
Q3: 2.58 years
Average

In 2022, the repayment capacity of WAM (0.10) 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 812.55. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

812.55

Liquidity indicators evolution
WAM

Sector positioning

Liquidity ratio
812.55 2024
2022
2023
2024
Q1: 113.32
Med: 190.56
Q3: 357.0
Excellent

In 2024, the liquidity ratio of WAM (812.55) 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
10.8x 2022
2022
Q1: 0.0x
Med: 0.0x
Q3: 4.99x
Excellent

In 2022, the interest coverage of WAM (10.8x) 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.

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

0 €

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

0 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

0 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 and payment terms evolution
WAM

Positioning of WAM 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 WAM is estimated at 856 411 € (range 227 545€ - 1 519 207€). 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
227k€ 856k€ 1519k€
856 411 € Range: 227 545€ - 1 519 207€
NAF 5 all-time

Valuation method used

Net Income Multiple
374 029 € × 2.3x = 856 411 €
Range: 227 546€ - 1 519 208€

Only this financial indicator is available for this company.

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 WAM 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 WAM

What is the revenue of WAM ?

The revenue of WAM in 2022 is 4.0 M€.

Is WAM profitable?

Yes, WAM generated a net profit of 374 k€ in 2024.

Where is the headquarters of WAM ?

The headquarters of WAM is located in ANDERNOS-LES-BAINS (33510), in the department Gironde.

Where to find the tax return of WAM ?

The tax return of WAM 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 WAM operate?

WAM 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.