Employees: NN (None)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2009-02-13 (17 years)Status: ActiveBusiness sector: Restauration traditionnelleLocation: VITRY-SUR-SEINE (94400), Val-de-Marne
WUWAN : revenue, balance sheet and financial ratios
WUWAN is a French company
founded 17 years ago,
specialized in the sector Restauration traditionnelle.
Based in VITRY-SUR-SEINE (94400),
this company of category PME
shows in 2022 a revenue of 11 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2022, WUWAN achieves revenue of 11 k€. Revenue is declining over the period 2016-2022 (CAGR: -27.8%). Significant drop of -68% vs 2020. After deducting consumption (6 k€), gross margin stands at 5 k€, i.e. a rate of 47%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -15 k€, representing -135.5% of revenue. Warning negative scissor effect: despite revenue change (-68%), EBITDA varies by -561%, reducing margin by 128.9 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 50 k€, i.e. 458.2% of revenue. This profit can be retained or distributed to shareholders.
Revenue (2022)
?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
11 014 €
Gross margin (2022)
?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
5 159 €
EBITDA (2022)
?
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
-14 922 €
EBIT (2022)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
-15 514 €
Net income (2022)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
50 467 €
EBITDA margin (2022)
?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
-135.5%
Loading income statement...
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
Loading data...
Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
Loading data...
Item
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 -3%. 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 -3%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 463.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
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
-2.627%
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
-2.503%
Cash flow / Revenue (2022)
?
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
463.873%
Repayment capacity (2022)
?
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
Solvency indicators evolution WUWAN
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2022
Debt ratio
1026.059
872.647
778.587
762.739
453.755
-2.627
Financial autonomy
87.639
86.879
86.12
87.026
80.43
-2.503
Repayment capacity
2.308
0.897
0.376
0.0
0.0
0.0
Cash flow / Revenue
2.873%
4.19%
4.092%
1.993%
24.6%
463.873%
Sector positioning
Debt ratio
-2.632022
2019
2020
2022
Q1: 0.42
Med: 45.67
Q3: 157.58
Excellent-50 pts over 3 years
In 2022, the debt ratio of WUWAN (-2.63) 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
-2.5%2022
2019
2020
2022
Q1: 7.88%
Med: 31.38%
Q3: 55.22%
Average-50 pts over 3 years
In 2022, the financial autonomy of WUWAN (-2.5%) 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
0.0 years2022
2019
2020
2022
Q1: -0.57 years
Med: 0.5 years
Q3: 3.45 years
Good+13 pts over 3 years
In 2022, the repayment capacity of WUWAN (0.00) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 2121.57. 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
2121.569
Interest coverage (2022)
?
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
0.0
Liquidity indicators evolution WUWAN
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2022
Liquidity ratio
12.339
12.089
14.535
20.543
19.797
2121.569
Interest coverage
-9.45
32.471
1.036
0.991
-10.722
0.0
Sector positioning
Liquidity ratio
2121.572022
2019
2020
2022
Q1: 69.17
Med: 146.22
Q3: 272.06
Excellent+50 pts over 3 years
In 2022, the liquidity ratio of WUWAN (2121.57) 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
0.0x2022
2019
2020
2022
Q1: -0.42x
Med: 0.37x
Q3: 4.22x
Average-13 pts over 3 years
In 2022, the interest coverage of WUWAN (0.0x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 35 days. Excellent situation: suppliers finance 35 days of the operating cycle (retail model). Overall, WCR represents 152 days of revenue, i.e. 5 k€ to permanently finance. Over 2016-2022, WCR increased by +104%, requiring additional financing.
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
4 665 €
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
35 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 in days of revenue (2022)
?
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
152 j
WCR and payment terms evolution WUWAN
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2022
Operating WCR
-113 612 €
-109 798 €
-111 658 €
-111 246 €
-97 576 €
4 665 €
Inventory turnover (days)
9
10
12
15
27
0
Customer payment term (days)
0
0
0
0
0
0
Supplier payment term (days)
18
12
19
12
20
35
Positioning of WUWAN in its sector
Comparison with sector Restauration traditionnelle
Valuation estimate
Based on 833 transactions of similar company sales
in 2022,
the value of WUWAN is estimated at
95 390 €
(range 49 923€ - 184 306€).
The price/revenue ratio is 0.96x
(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.
Estimated enterprise value2022
833 transactions
49k€95k€184k€
95 390 €Range: 49 923€ - 184 306€
NAF 5 année 2022
Valuation detail by method
Ajustez les pondérations selon votre analyse
Revenue Multiple30%
11 014 €×0.96x
Estimation10 533 €
6 014€ - 18 204€
Net Income Multiple20%
50 467 €×4.4x
Estimation222 677 €
115 787€ - 433 460€
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 833 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 (Restauration traditionnelle)
Compare WUWAN with other companies in the same sector:
Yes, WUWAN generated a net profit of 50 k€ in 2022.
Where is the headquarters of WUWAN ?
The headquarters of WUWAN is located in VITRY-SUR-SEINE (94400), in the department Val-de-Marne.
Where to find the tax return of WUWAN ?
The tax return of WUWAN 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 WUWAN operate?
WUWAN operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
Rotate your phone to landscape mode to view the chart