AQMO - I.SS.A : revenue, balance sheet and financial ratios

AQMO - I.SS.A is a French company founded 40 years ago, specialized in the sector Réparation de matériels électroniques et optiques. Based in VILLENEUVE-LES-BOULOC (31620), this company of category PME shows in 2024 a revenue of 5.4 M€. 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 - AQMO - I.SS.A (SIREN 332691039)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2017
Revenue 5 411 656 € 4 752 764 € 4 961 689 € 4 193 421 € 3 099 237 € 3 215 314 € 2 977 640 € 1 510 962 € 1 773 755 €
Net income 190 997 € 213 803 € 347 263 € 245 857 € 34 583 € 130 316 € 79 172 € 87 044 € 34 000 €
EBITDA 360 346 € 286 646 € 656 605 € 450 529 € 46 548 € 273 336 € 200 498 € 116 056 € 119 142 €
Net margin 3.5% 4.5% 7.0% 5.9% 1.1% 4.1% 2.7% 5.8% 1.9%

Revenue and income statement

In 2024, AQMO - I.SS.A achieves revenue of 5.4 M€. Over the period 2017-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +17.3%. Vs 2023, growth of +14% (4.8 M€ -> 5.4 M€). After deducting consumption (-26 k€), gross margin stands at 5.4 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 360 k€, representing 6.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 191 k€, i.e. 3.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

5 411 656 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

5 437 689 €

EBITDA (2024) ?
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

360 346 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

303 932 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

190 997 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

6.7%

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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 1%. 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 36%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.773%

Financial autonomy (2024) ?
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

35.589%

Cash flow / Revenue (2024) ?
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

4.568%

Repayment capacity (2024) ?
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

0.037

Asset age ratio (2024) ?
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

30.0%

Solvency indicators evolution
AQMO - I.SS.A

Sector positioning

Debt ratio
0.77 2024
2022
2023
2024
Q1: 0.05
Med: 9.93
Q3: 29.51
Good -9 pts over 3 years

In 2024, the debt ratio of AQMO - I.SS.A (0.77) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
35.59% 2024
2022
2023
2024
Q1: 26.48%
Med: 50.0%
Q3: 62.83%
Average

In 2024, the financial autonomy of AQMO - I.SS.A (35.6%) 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
0.04 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.88 years
Average

In 2024, the repayment capacity of AQMO - I.SS.A (0.04) 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 210.05. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

210.053

Interest coverage (2024) ?
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
AQMO - I.SS.A

Sector positioning

Liquidity ratio
210.05 2024
2022
2023
2024
Q1: 189.26
Med: 248.71
Q3: 335.97
Average

In 2024, the liquidity ratio of AQMO - I.SS.A (210.05) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
0.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.09x
Q3: 2.24x
Average

In 2024, the interest coverage of AQMO - I.SS.A (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: 119 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 59 days. The gap of 60 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 23 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 110 days of revenue, i.e. 1.6 M€ to permanently finance. Over 2017-2024, WCR increased by +131%, requiring additional financing.

Operating WCR (2024) ?
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

1 647 525 €

Customer credit (2024) ?
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

119 j

Supplier credit (2024) ?
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

59 j

Inventory turnover (2024) ?
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

23 j

WCR in days of revenue (2024) ?
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

110 j

WCR and payment terms evolution
AQMO - I.SS.A

Positioning of AQMO - I.SS.A in its sector

Comparison with sector Réparation de matériels électroniques et optiques

Valuation estimate

Based on 197 transactions of similar company sales (all years), the value of AQMO - I.SS.A is estimated at 975 439 € (range 403 604€ - 2 117 734€). With an EBITDA of 360 346€, the sector multiple of 2.4x is applied. The price/revenue ratio is 0.28x (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.

Estimated enterprise value 2024
197 transactions
403k€ 975k€ 2117k€
975 439 € Range: 403 604€ - 2 117 734€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

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EBITDA Multiple 50%
360 346 € × 2.4x
Estimation 871 323 €
277 497€ - 2 180 058€
Revenue Multiple 30%
5 411 656 € × 0.28x
Estimation 1 542 099 €
774 544€ - 2 751 666€
Net Income Multiple 20%
190 997 € × 2.0x
Estimation 385 740 €
162 463€ - 1 011 027€
How is this estimate calculated?

This estimate is based on the analysis of 197 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 (Réparation de matériels électroniques et optiques)

Compare AQMO - I.SS.A with other companies in the same sector:

Voir toutes les statistiques du secteur Réparation de matériels électroniques et optiques

Frequently asked questions about AQMO - I.SS.A

What is the revenue of AQMO - I.SS.A ?

The revenue of AQMO - I.SS.A in 2024 is 5.4 M€.

Is AQMO - I.SS.A profitable?

Yes, AQMO - I.SS.A generated a net profit of 191 k€ in 2024.

Where is the headquarters of AQMO - I.SS.A ?

The headquarters of AQMO - I.SS.A is located in VILLENEUVE-LES-BOULOC (31620), in the department Haute-Garonne.

Where to find the tax return of AQMO - I.SS.A ?

The tax return of AQMO - I.SS.A 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 AQMO - I.SS.A operate?

AQMO - I.SS.A operates in the sector Réparation de matériels électroniques et optiques (NAF code 33.13Z). See the 'Sector positioning' section above to compare the company with its competitors.