WHAT'S UP : revenue, balance sheet and financial ratios

WHAT'S UP is a French company founded 13 years ago, specialized in the sector Débits de boissons. Based in LE GOSIER (97190), this company of category PME shows in 2021 a revenue of 6 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 - WHAT'S UP (SIREN 790159859)
Indicator 2023 2022 2021 2020 2019 2018 2017
Revenue N/C N/C 6 158 € 28 715 € 84 172 € 113 920 € 43 583 €
Net income -16 999 € -23 470 € 56 990 € 9 372 € -3 760 € 2 300 € 2 813 €
EBITDA N/C N/C 66 809 € 11 837 € 870 € 16 010 € 2 827 €
Net margin N/C N/C 925.5% 32.6% -4.5% 2.0% 6.5%

Revenue and income statement

In 2023, WHAT'S UP records a net loss of 17 k€. This deficit will reduce equity on the balance sheet.

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

-16 999 €

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 87%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 21%. 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

87.169%

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

21.229%

Solvency indicators evolution
WHAT'S UP

Sector positioning

Debt ratio
87.17 2023
2021
2022
2023
Q1: 0.55
Med: 35.51
Q3: 140.89
Average +28 pts over 3 years

In 2023, the debt ratio of WHAT'S UP (87.17) 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
21.23% 2023
2021
2022
2023
Q1: 6.1%
Med: 28.02%
Q3: 53.5%
Average -14 pts over 3 years

In 2023, the financial autonomy of WHAT'S UP (21.2%) 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
0.23 years 2021
2021
Q1: 0.0 years
Med: 0.66 years
Q3: 2.76 years
Good

In 2021, the repayment capacity of WHAT'S UP (0.23) 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.

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 (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

0 €

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

0 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

0 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

0 j

WCR and payment terms evolution
WHAT'S UP

Positioning of WHAT'S UP in its sector

Comparison with sector Débits de boissons

Similar companies (Débits de boissons)

Compare WHAT'S UP with other companies in the same sector:

Voir toutes les statistiques du secteur Débits de boissons

Frequently asked questions about WHAT'S UP

What is the revenue of WHAT'S UP ?

The revenue of WHAT'S UP in 2021 is 6 k€.

Is WHAT'S UP profitable?

WHAT'S UP recorded a net loss in 2023.

Where is the headquarters of WHAT'S UP ?

The headquarters of WHAT'S UP is located in LE GOSIER (97190), in the department Guadeloupe.

Where to find the tax return of WHAT'S UP ?

The tax return of WHAT'S UP 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 WHAT'S UP operate?

WHAT'S UP operates in the sector Débits de boissons (NAF code 56.30Z). See the 'Sector positioning' section above to compare the company with its competitors.