2 IT SOLUTIONS : revenue, balance sheet and financial ratios

2 IT SOLUTIONS is a French company founded 14 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'autres machines et équipements de bureau . Based in SAINT-ETIENNE (42000), this company of category ETI shows in 2025 a revenue of 23.6 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - 2 IT SOLUTIONS (SIREN 538313867)
Indicator 2025 2024 2023 2022 2020 2019 2018 2017 2016
Revenue 23 589 622 € 19 919 277 € 15 832 023 € N/C 7 622 615 € 7 041 653 € 5 643 116 € 4 852 241 € 4 643 234 €
Net income 3 622 245 € 2 937 159 € 1 656 103 € 1 081 674 € 498 003 € 402 834 € 368 432 € 342 086 € 344 100 €
EBITDA 5 249 372 € 4 203 722 € 2 660 547 € N/C 1 013 684 € 728 597 € 562 745 € 544 654 € 556 239 €
Net margin 15.4% 14.7% 10.5% N/C 6.5% 5.7% 6.5% 7.1% 7.4%

Revenue and income statement

In 2025, 2 IT SOLUTIONS achieves revenue of 23.6 M€. Over the period 2016-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +19.8%. Vs 2024, growth of +18% (19.9 M€ -> 23.6 M€). After deducting consumption (9.1 M€), gross margin stands at 14.5 M€, i.e. a rate of 61%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 5.2 M€, representing 22.3% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 3.6 M€, i.e. 15.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

23 589 622 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

14 456 697 €

EBITDA (2025) ?
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

5 249 372 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

5 061 836 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

3 622 245 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

22.2%

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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 72%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 34%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 15.3% 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 (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

72.047%

Financial autonomy (2025) ?
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

33.611%

Cash flow / Revenue (2025) ?
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

15.319%

Repayment capacity (2025) ?
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

1.162

Asset age ratio (2025) ?
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

36.0%

Solvency indicators evolution
2 IT SOLUTIONS

Sector positioning

Debt ratio
72.05 2025
2023
2024
2025
Q1: 2.28
Med: 10.53
Q3: 34.56
Watch

In 2025, the debt ratio of 2 IT SOLUTIONS (72.05) 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
33.61% 2025
2023
2024
2025
Q1: 29.4%
Med: 43.87%
Q3: 61.93%
Average +9 pts over 3 years

In 2025, the financial autonomy of 2 IT SOLUTIONS (33.6%) 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
1.16 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.33 years
Q3: 1.2 years
Average

In 2025, the repayment capacity of 2 IT SOLUTIONS (1.16) 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 141.63. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 3.9x. Financial charges are adequately covered by operations.

Liquidity ratio (2025) ?
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

141.631

Interest coverage (2025) ?
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

3.853

Liquidity indicators evolution
2 IT SOLUTIONS

Sector positioning

Liquidity ratio
141.63 2025
2023
2024
2025
Q1: 154.63
Med: 210.63
Q3: 298.4
Watch

In 2025, the liquidity ratio of 2 IT SOLUTIONS (141.63) 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
3.85x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.46x
Q3: 4.01x
Good

In 2025, the interest coverage of 2 IT SOLUTIONS (3.9x) 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. Average customer payment term: 53 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 68 days. Favorable situation: supplier credit is longer than customer credit by 15 days. Inventory turnover is 14 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 36 days of revenue, i.e. 2.4 M€ to permanently finance. Over 2016-2025, WCR increased by +504%, requiring additional financing.

Operating WCR (2025) ?
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

2 368 634 €

Customer credit (2025) ?
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

53 j

Supplier credit (2025) ?
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

68 j

Inventory turnover (2025) ?
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

14 j

WCR in days of revenue (2025) ?
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

36 j

WCR and payment terms evolution
2 IT SOLUTIONS

Positioning of 2 IT SOLUTIONS in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'autres machines et équipements de bureau

Valuation estimate

Based on 73 transactions of similar company sales (all years), the value of 2 IT SOLUTIONS is estimated at 4 675 801 € (range 3 877 059€ - 6 350 703€). With an EBITDA of 5 249 372€, the sector multiple of 0.5x is applied. The price/revenue ratio is 0.34x (conservative valuation). 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 value 2025
73 tx
3877k€ 4675k€ 6350k€
4 675 801 € Range: 3 877 059€ - 6 350 703€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
5 249 372 € × 0.5x
Estimation 2 858 512 €
1 607 106€ - 3 779 459€
Revenue Multiple 30%
23 589 622 € × 0.34x
Estimation 8 029 734 €
8 029 734€ - 8 029 734€
Net Income Multiple 20%
3 622 245 € × 1.2x
Estimation 4 188 124 €
3 322 932€ - 10 260 272€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 73 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 (Commerce de gros (commerce interentreprises) d'autres machines et équipements de bureau )

Compare 2 IT SOLUTIONS with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'autres machines et équipements de bureau

Frequently asked questions about 2 IT SOLUTIONS

What is the revenue of 2 IT SOLUTIONS ?

The revenue of 2 IT SOLUTIONS in 2025 is 23.6 M€.

Is 2 IT SOLUTIONS profitable?

Yes, 2 IT SOLUTIONS generated a net profit of 3.6 M€ in 2025.

Where is the headquarters of 2 IT SOLUTIONS ?

The headquarters of 2 IT SOLUTIONS is located in SAINT-ETIENNE (42000), in the department Loire.

Where to find the tax return of 2 IT SOLUTIONS ?

The tax return of 2 IT SOLUTIONS 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 2 IT SOLUTIONS operate?

2 IT SOLUTIONS operates in the sector Commerce de gros (commerce interentreprises) d'autres machines et équipements de bureau (NAF code 46.66Z). See the 'Sector positioning' section above to compare the company with its competitors.