DEVELOP INFORMATIQUE ASSISTANCE LOGICIEL : revenue, balance sheet and financial ratios

DEVELOP INFORMATIQUE ASSISTANCE LOGICIEL is a French company founded 31 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'ordinateurs, d'équipements informatiques périphériques et de logiciels. Based in LE MANS (72000), this company of category ETI shows in 2024 a revenue of 1.5 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 - DEVELOP INFORMATIQUE ASSISTANCE LOGICIEL (SIREN 398997734)
Indicator 2024 2023 2022 2020 2019 2018 2016 2015
Revenue 1 456 223 € 1 308 414 € 1 277 333 € N/C 1 284 291 € 1 436 138 € N/C 885 076 €
Net income -497 788 € -207 858 € -133 968 € -153 978 € -251 641 € 124 211 € 128 431 € 123 253 €
EBITDA -362 756 € -93 500 € -92 184 € N/C 112 244 € 98 142 € N/C 99 931 €
Net margin -34.2% -15.9% -10.5% N/C -19.6% 8.6% N/C 13.9%

Revenue and income statement

In 2024, DEVELOP INFORMATIQUE ASSISTANCE LOGICIEL achieves revenue of 1.5 M€. Over the period 2015-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.7%. Vs 2023, growth of +11% (1.3 M€ -> 1.5 M€). After deducting consumption (129 k€), gross margin stands at 1.3 M€, i.e. a rate of 91%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -363 k€, representing -24.9% of revenue. Warning negative scissor effect: despite revenue change (+11%), EBITDA varies by -288%, reducing margin by 17.8 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -498 k€ (-34.2% of revenue), which will impact equity.

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

1 456 223 €

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

1 327 605 €

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

-362 756 €

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

-460 167 €

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

-497 788 €

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

-24.9%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at -225%. 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 -17%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

-224.874%

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

-16.525%

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

-27.507%

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

-2.354

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

18.0%

Solvency indicators evolution
DEVELOP INFORMATIQUE ASSISTANCE LOGICIEL

Sector positioning

Debt ratio
-224.87 2024
2022
2023
2024
Q1: 0.0
Med: 7.93
Q3: 44.29
Excellent -52 pts over 3 years

In 2024, the debt ratio of DEVELOP INFORMATIQUE ASSI... (-224.87) 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
-16.52% 2024
2022
2023
2024
Q1: 13.59%
Med: 36.92%
Q3: 57.79%
Watch

In 2024, the financial autonomy of DEVELOP INFORMATIQUE ASSI... (-16.5%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
-2.35 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.36 years
Excellent

In 2024, the repayment capacity of DEVELOP INFORMATIQUE ASSI... (-2.35) 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 135.73. 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

135.733

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

-10.383

Liquidity indicators evolution
DEVELOP INFORMATIQUE ASSISTANCE LOGICIEL

Sector positioning

Liquidity ratio
135.73 2024
2022
2023
2024
Q1: 140.42
Med: 215.62
Q3: 368.47
Average -8 pts over 3 years

In 2024, the liquidity ratio of DEVELOP INFORMATIQUE ASSI... (135.73) 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
-10.38x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.15x
Q3: 4.83x
Average

In 2024, the interest coverage of DEVELOP INFORMATIQUE ASSI... (-10.4x) 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: 335 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 117 days. The gap of 218 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 6 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-7 days): operations structurally generate cash. Notable WCR improvement over the period (-176%), freeing up cash.

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

-28 076 €

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

335 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

117 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

6 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

-7 j

WCR and payment terms evolution
DEVELOP INFORMATIQUE ASSISTANCE LOGICIEL

Positioning of DEVELOP INFORMATIQUE ASSISTANCE LOGICIEL in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'ordinateurs, d'équipements informatiques périphériques et de logiciels

Valuation estimate

Based on 61 transactions of similar company sales (all years), the value of DEVELOP INFORMATIQUE ASSISTANCE LOGICIEL is estimated at 478 363 € (range 139 520€ - 634 603€). The price/revenue ratio is 0.33x (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 2024
61 tx
139k€ 478k€ 634k€
478 363 € Range: 139 520€ - 634 603€
NAF 5 all-time

Valuation method used

Revenue Multiple
1 456 223 € × 0.33x = 478 363 €
Range: 139 520€ - 634 604€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 61 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'ordinateurs, d'équipements informatiques périphériques et de logiciels)

Compare DEVELOP INFORMATIQUE ASSISTANCE LOGICIEL with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'ordinateurs, d'équipements informatiques périphériques et de logiciels

Frequently asked questions about DEVELOP INFORMATIQUE ASSISTANCE LOGICIEL

What is the revenue of DEVELOP INFORMATIQUE ASSISTANCE LOGICIEL ?

The revenue of DEVELOP INFORMATIQUE ASSISTANCE LOGICIEL in 2024 is 1.5 M€.

Is DEVELOP INFORMATIQUE ASSISTANCE LOGICIEL profitable?

DEVELOP INFORMATIQUE ASSISTANCE LOGICIEL recorded a net loss in 2024.

Where is the headquarters of DEVELOP INFORMATIQUE ASSISTANCE LOGICIEL ?

The headquarters of DEVELOP INFORMATIQUE ASSISTANCE LOGICIEL is located in LE MANS (72000), in the department Sarthe.

Where to find the tax return of DEVELOP INFORMATIQUE ASSISTANCE LOGICIEL ?

The tax return of DEVELOP INFORMATIQUE ASSISTANCE LOGICIEL 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 DEVELOP INFORMATIQUE ASSISTANCE LOGICIEL operate?

DEVELOP INFORMATIQUE ASSISTANCE LOGICIEL operates in the sector Commerce de gros (commerce interentreprises) d'ordinateurs, d'équipements informatiques périphériques et de logiciels (NAF code 46.51Z). See the 'Sector positioning' section above to compare the company with its competitors.