Employees: 01 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 2018-10-02 (7 years)Status: ActiveBusiness sector: Activités des centres de culture physiqueLocation: AVRAINVILLE (91630), Essonne
WIKA FIT : revenue, balance sheet and financial ratios
WIKA FIT is a French company
founded 7 years ago,
specialized in the sector Activités des centres de culture physique.
Based in AVRAINVILLE (91630),
this company of category PME
shows in 2022 a revenue of 315 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2022, WIKA FIT achieves revenue of 315 k€. Activity remains stable over the period (CAGR: -2.6%). Vs 2021, growth of +83% (172 k€ -> 315 k€). After deducting consumption (0 €), gross margin stands at 315 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 9 k€, representing 2.8% of revenue. Warning negative scissor effect: despite revenue change (+83%), EBITDA varies by -87%, reducing margin by 36.1 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -23 k€ (-7.3% of revenue), which will impact equity.
Revenue (2022)
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Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
315 324 €
Gross margin (2022)
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Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
315 324 €
EBITDA (2022)
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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
8 843 €
EBIT (2022)
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EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
-19 845 €
Net income (2022)
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Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
-23 088 €
EBITDA margin (2022)
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EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
2.8%
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 1309%. 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 6%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
Debt ratio (2022)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
1309.223%
Financial autonomy (2022)
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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
6.081%
Cash flow / Revenue (2022)
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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
-4.376%
Repayment capacity (2022)
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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
-19.855
Solvency indicators evolution WIKA FIT
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2019
2020
2021
2022
Debt ratio
2187.815
21632.149
691.872
1309.223
Financial autonomy
3.97
0.401
11.493
6.081
Repayment capacity
22.891
22.121
4.166
-19.855
Cash flow / Revenue
4.226%
6.469%
32.552%
-4.376%
Sector positioning
Debt ratio
1309.222022
2020
2021
2022
Q1: -173.47
Med: 17.29
Q3: 223.85
Watch-5 pts over 3 years
In 2022, the debt ratio of WIKA FIT (1309.22) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.
Financial autonomy
6.08%2022
2020
2021
2022
Q1: -6.98%
Med: 18.75%
Q3: 51.92%
Average+13 pts over 3 years
In 2022, the financial autonomy of WIKA FIT (6.1%) 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
-19.86 years2022
2020
2021
2022
Q1: -1.63 years
Med: 0.79 years
Q3: 4.51 years
Excellent-52 pts over 3 years
In 2022, the repayment capacity of WIKA FIT (-19.86) 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 0.00. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement. The interest coverage ratio (= EBIT / Interest expenses) is 35.1x. Operating income very largely covers interest expenses: high safety margin.
Liquidity ratio (2022)
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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
0.0
Interest coverage (2022)
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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
35.067
Liquidity indicators evolution WIKA FIT
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2019
2020
2021
2022
Liquidity ratio
96.972
0.0
282.496
0.0
Interest coverage
17.621
18.414
3.748
35.067
Sector positioning
Liquidity ratio
0.02022
2020
2021
2022
Q1: 41.32
Med: 101.08
Q3: 234.31
Watch
In 2022, the liquidity ratio of WIKA FIT (0.00) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
Interest coverage
35.07x2022
2020
2021
2022
Q1: 0.0x
Med: 1.02x
Q3: 5.72x
Excellent
In 2022, the interest coverage of WIKA FIT (35.1x) 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. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 23 days. Favorable situation: supplier credit is longer than customer credit by 23 days. WCR is negative (-35 days): operations structurally generate cash. Notable WCR improvement over the period (-486%), freeing up cash.
Operating WCR (2022)
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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
-30 596 €
Customer credit (2022)
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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)
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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
23 j
Inventory turnover (2022)
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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 (2022)
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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
-35 j
WCR and payment terms evolution WIKA FIT
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2019
2020
2021
2022
Operating WCR
-5 226 €
-17 371 €
-27 514 €
-30 596 €
Inventory turnover (days)
0
0
0
0
Customer payment term (days)
0
0
0
0
Supplier payment term (days)
10
59
8
23
Positioning of WIKA FIT in its sector
Comparison with sector Activités des centres de culture physique
Valuation estimate
Based on 57 transactions of similar company sales
(all years),
the value of WIKA FIT is estimated at
118 616 €
(range 77 063€ - 177 548€).
With an EBITDA of 8 843€, the sector multiple of 6.1x is applied.
The price/revenue ratio is 0.72x
(in line with sector norms).
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. Medium reliability: estimate to be confirmed with in-depth analysis.
Estimated enterprise value2022
57 tx
77k€118k€177k€
118 616 €Range: 77 063€ - 177 548€
NAF 5 all-time
Valuation detail by method
Ajustez les pondérations selon votre analyse
EBITDA Multiple50%
8 843 €×6.1x
Estimation53 871 €
32 428€ - 69 626€
Revenue Multiple30%
315 324 €×0.72x
Estimation226 526 €
151 456€ - 357 420€
How is this estimate calculated?
This estimate is based on the analysis of 57 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 (Activités des centres de culture physique)
Compare WIKA FIT with other companies in the same sector:
The headquarters of WIKA FIT is located in AVRAINVILLE (91630), in the department Essonne.
Where to find the tax return of WIKA FIT ?
The tax return of WIKA FIT 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 WIKA FIT operate?
WIKA FIT operates in the sector Activités des centres de culture physique (NAF code 93.13Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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