WAM : revenue, balance sheet and financial ratios

WAM is a French company founded 14 years ago, specialized in the sector Restauration de type rapide. Based in VAULX-MILIEU (38090), this company of category PME shows in 2019 a revenue of 379 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - WAM (SIREN 750755761)
Indicator 2022 2021 2019 2018 2017
Revenue N/C N/C 378 915 € 367 758 € 282 231 €
Net income -38 112 € 37 737 € 2 942 € 20 126 € 20 180 €
EBITDA N/C N/C 46 858 € 44 105 € 35 082 €
Net margin N/C N/C 0.8% 5.5% 7.2%

Revenue and income statement

In 2022, WAM records a net loss of 38 k€. This deficit will reduce equity on the balance sheet.

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-38 112 €

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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 276%. 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 15%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

275.79%

Financial autonomy (2022) ?
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

15.346%

Asset age ratio (2022) ?
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

24.2%

Solvency indicators evolution
WAM

Sector positioning

Debt ratio
275.79 2022
2019
2021
2022
Q1: 0.0
Med: 31.96
Q3: 171.75
Average

In 2022, the debt ratio of WAM (275.79) 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
15.35% 2022
2019
2021
2022
Q1: 2.95%
Med: 24.54%
Q3: 51.6%
Average

In 2022, the financial autonomy of WAM (15.3%) 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
4.19 years 2019
2019
Q1: 0.0 years
Med: 0.01 years
Q3: 1.94 years
Average

In 2019, the repayment capacity of WAM (4.19) 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 195.92. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2022) ?
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

195.917

Liquidity indicators evolution
WAM

Sector positioning

Liquidity ratio
195.92 2022
2019
2021
2022
Q1: 54.21
Med: 117.31
Q3: 215.21
Good +17 pts over 3 years

In 2022, the liquidity ratio of WAM (195.92) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
2.26x 2019
2019
Q1: 0.0x
Med: 0.08x
Q3: 3.02x
Good

In 2019, the interest coverage of WAM (2.3x) 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.

Operating WCR (2022) ?
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 (2022) ?
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 (2022) ?
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 (2022) ?
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 Restauration de type rapide

Similar companies (Restauration de type rapide)

Compare WAM with other companies in the same sector:

Frequently asked questions about WAM

What is the revenue of WAM ?

The revenue of WAM in 2019 is 379 k€.

Is WAM profitable?

WAM recorded a net loss in 2022.

Where is the headquarters of WAM ?

The headquarters of WAM is located in VAULX-MILIEU (38090), in the department Isere.

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 Restauration de type rapide (NAF code 56.10C). See the 'Sector positioning' section above to compare the company with its competitors.