WIJMA TRADING : revenue, balance sheet and financial ratios

WIJMA TRADING is a French company founded 47 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction . Based in FRONTIGNAN (34110), this company of category PME shows in 2021 a revenue of 904 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-11

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

Financial history - WIJMA TRADING (SIREN 316475219)
Indicator 2021 2020 2019 2018 2017
Revenue 903 804 € 7 703 896 € 13 170 811 € 12 202 861 € 12 217 480 €
Net income -452 698 € -440 753 € -30 882 € -67 478 € 45 335 €
EBITDA -448 798 € -107 087 € 11 455 € 42 319 € 46 195 €
Net margin -50.1% -5.7% -0.2% -0.6% 0.4%

Revenue and income statement

In 2021, WIJMA TRADING achieves revenue of 904 k€. Revenue is declining over the period 2017-2021 (CAGR: -47.8%). Significant drop of -88% vs 2020. After deducting consumption (862 k€), gross margin stands at 41 k€, i.e. a rate of 5%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -449 k€, representing -49.7% of revenue. Warning negative scissor effect: despite revenue change (-88%), EBITDA varies by -319%, reducing margin by 48.3 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -453 k€ (-50.1% of revenue), which will impact equity.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

903 804 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

41 443 €

EBITDA (2021) ?
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

-448 798 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-449 574 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-452 698 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-49.7%

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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 73%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2021) ?
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 (2021) ?
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

73.165%

Cash flow / Revenue (2021) ?
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

-49.106%

Repayment capacity (2021) ?
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 (2021) ?
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

72.2%

Solvency indicators evolution
WIJMA TRADING

Sector positioning

Debt ratio
0.0 2021
2019
2020
2021
Q1: 1.74
Med: 26.24
Q3: 78.77
Excellent -28 pts over 3 years

In 2021, the debt ratio of WIJMA TRADING (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
73.17% 2021
2019
2020
2021
Q1: 19.85%
Med: 39.24%
Q3: 55.82%
Excellent

In 2021, the financial autonomy of WIJMA TRADING (73.2%) 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 2021
2019
2020
2021
Q1: 0.0 years
Med: 0.7 years
Q3: 2.53 years
Excellent

In 2021, the repayment capacity of WIJMA TRADING (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 372.13. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2021) ?
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

372.13

Interest coverage (2021) ?
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

-0.543

Liquidity indicators evolution
WIJMA TRADING

Sector positioning

Liquidity ratio
372.13 2021
2019
2020
2021
Q1: 154.53
Med: 213.77
Q3: 299.29
Excellent

In 2021, the liquidity ratio of WIJMA TRADING (372.13) 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
-0.54x 2021
2019
2020
2021
Q1: 0.0x
Med: 0.79x
Q3: 3.74x
Average -50 pts over 3 years

In 2021, the interest coverage of WIJMA TRADING (-0.5x) 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: 380 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 131 days. The gap of 249 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 466 days of revenue, i.e. 1.2 M€ to permanently finance.

Operating WCR (2021) ?
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

1 170 047 €

Customer credit (2021) ?
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

380 j

Supplier credit (2021) ?
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

131 j

Inventory turnover (2021) ?
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 (2021) ?
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

466 j

WCR and payment terms evolution
WIJMA TRADING

Positioning of WIJMA TRADING in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Similar companies (Commerce de gros (commerce interentreprises) de bois et de matériaux de construction )

Compare WIJMA TRADING with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Frequently asked questions about WIJMA TRADING

What is the revenue of WIJMA TRADING ?

The revenue of WIJMA TRADING in 2021 is 904 k€.

Is WIJMA TRADING profitable?

WIJMA TRADING recorded a net loss in 2021.

Where is the headquarters of WIJMA TRADING ?

The headquarters of WIJMA TRADING is located in FRONTIGNAN (34110), in the department Herault.

Where to find the tax return of WIJMA TRADING ?

The tax return of WIJMA TRADING 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 WIJMA TRADING operate?

WIJMA TRADING operates in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction (NAF code 46.73A). See the 'Sector positioning' section above to compare the company with its competitors.