ETABLISSEMENTS ISIDORE : revenue, balance sheet and financial ratios

ETABLISSEMENTS ISIDORE is a French company founded 68 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail . Based in GEMOZAC (17260), this company of category ETI shows in 2024 a revenue of 33.4 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 - ETABLISSEMENTS ISIDORE (SIREN 525880472)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 33 369 549 € 40 157 729 € 40 862 505 € 30 658 099 € 26 738 177 € 28 539 330 € 28 970 934 € 27 586 115 € 32 255 934 €
Net income 2 540 597 € 2 497 637 € 2 642 020 € 1 971 780 € 1 468 267 € 2 110 998 € 1 907 382 € 1 557 547 € 1 493 118 €
EBITDA 1 413 219 € 1 967 505 € 2 265 076 € 1 353 288 € 922 317 € 1 188 611 € 866 813 € 753 870 € 1 295 950 €
Net margin 7.6% 6.2% 6.5% 6.4% 5.5% 7.4% 6.6% 5.6% 4.6%

Revenue and income statement

In 2024, ETABLISSEMENTS ISIDORE achieves revenue of 33.4 M€. Revenue is growing positively over 9 years (CAGR: +0.4%). Significant drop of -17% vs 2023. After deducting consumption (27.0 M€), gross margin stands at 6.4 M€, i.e. a rate of 19%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.4 M€, representing 4.2% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2.5 M€, i.e. 7.6% 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

33 369 549 €

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

6 378 375 €

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

1 413 219 €

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

734 377 €

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

2 540 597 €

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

4.2%

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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 39%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 65%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.5 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 9.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

39.486%

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

64.558%

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

8.996%

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

4.468

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

26.6%

Solvency indicators evolution
ETABLISSEMENTS ISIDORE

Sector positioning

Debt ratio
39.49 2024
2022
2023
2024
Q1: 6.05
Med: 44.93
Q3: 120.21
Good

In 2024, the debt ratio of ETABLISSEMENTS ISIDORE (39.49) 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
64.56% 2024
2022
2023
2024
Q1: 20.03%
Med: 38.65%
Q3: 57.23%
Excellent

In 2024, the financial autonomy of ETABLISSEMENTS ISIDORE (64.6%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
4.47 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.88 years
Q3: 5.75 years
Average +7 pts over 3 years

In 2024, the repayment capacity of ETABLISSEMENTS ISIDORE (4.47) 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 607.36. 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 29.6x. Operating income very largely covers interest expenses: high safety margin.

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

607.362

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

29.614

Liquidity indicators evolution
ETABLISSEMENTS ISIDORE

Sector positioning

Liquidity ratio
607.36 2024
2022
2023
2024
Q1: 134.88
Med: 211.56
Q3: 350.49
Excellent

In 2024, the liquidity ratio of ETABLISSEMENTS ISIDORE (607.36) 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
29.61x 2024
2022
2023
2024
Q1: 0.0x
Med: 8.11x
Q3: 42.47x
Good +14 pts over 3 years

In 2024, the interest coverage of ETABLISSEMENTS ISIDORE (29.6x) 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: 76 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 37 days. The gap of 39 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 77 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 187 days of revenue, i.e. 17.3 M€ to permanently finance. Over 2016-2024, WCR increased by +40%, 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

17 320 798 €

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

76 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

37 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

77 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

187 j

WCR and payment terms evolution
ETABLISSEMENTS ISIDORE

Positioning of ETABLISSEMENTS ISIDORE in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail

Valuation estimate

Based on 94 transactions of similar company sales (all years), the value of ETABLISSEMENTS ISIDORE is estimated at 2 566 795 € (range 1 515 929€ - 5 064 292€). With an EBITDA of 1 413 219€, the sector multiple of 0.5x is applied. The price/revenue ratio is 0.15x (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
94 tx
1515k€ 2566k€ 5064k€
2 566 795 € Range: 1 515 929€ - 5 064 292€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
1 413 219 € × 0.5x
Estimation 689 190 €
406 934€ - 2 946 437€
Revenue Multiple 30%
33 369 549 € × 0.15x
Estimation 5 042 893 €
3 422 590€ - 5 789 601€
Net Income Multiple 20%
2 540 597 € × 1.4x
Estimation 3 546 664 €
1 428 427€ - 9 270 969€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 94 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) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail )

Compare ETABLISSEMENTS ISIDORE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail

Frequently asked questions about ETABLISSEMENTS ISIDORE

What is the revenue of ETABLISSEMENTS ISIDORE ?

The revenue of ETABLISSEMENTS ISIDORE in 2024 is 33.4 M€.

Is ETABLISSEMENTS ISIDORE profitable?

Yes, ETABLISSEMENTS ISIDORE generated a net profit of 2.5 M€ in 2024.

Where is the headquarters of ETABLISSEMENTS ISIDORE ?

The headquarters of ETABLISSEMENTS ISIDORE is located in GEMOZAC (17260), in the department Charente-Maritime.

Where to find the tax return of ETABLISSEMENTS ISIDORE ?

The tax return of ETABLISSEMENTS ISIDORE 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 ETABLISSEMENTS ISIDORE operate?

ETABLISSEMENTS ISIDORE operates in the sector Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail (NAF code 46.21Z). See the 'Sector positioning' section above to compare the company with its competitors.