SIREN : 449640424
I A M is a French company founded 22 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in FREJUS (83600), this company of category ETI shows in 2024 a revenue of 19.7 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-04-25
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 19 702 189 € | 18 024 803 € | 19 976 930 € | 12 451 328 € | 12 220 765 € | 13 871 856 € | 12 475 297 € | 13 092 934 € | 10 906 677 € |
| Net income | 312 889 € | 480 390 € | 788 120 € | 208 127 € | 163 584 € | 310 895 € | 167 296 € | 308 367 € | 280 672 € |
| EBITDA | 453 970 € | 612 270 € | 974 216 € | 235 777 € | 180 199 € | 380 438 € | 133 271 € | 383 000 € | 422 970 € |
| Net margin | 1.6% | 2.7% | 3.9% | 1.7% | 1.3% | 2.2% | 1.3% | 2.4% | 2.6% |
In 2024, I A M achieves revenue of 19.7 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +7.7%. Vs 2023: +9%. After deducting consumption (16.5 M€), gross margin stands at 3.2 M€, i.e. a rate of 16%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 454 k€, representing 2.3% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 313 k€, i.e. 1.6% of revenue. This profit can be retained or distributed to shareholders.
19 702 189 €
3 165 529 €
453 970 €
460 220 €
312 889 €
2.3%
The debt ratio (= Financial debt / Equity x 100) stands at 15%. 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 45%. 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 1.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 1.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
15.1%
45.035%
1.538%
1.03
21.8%
In 2024, the debt ratio of I A M (15.10) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2024, the financial autonomy of I A M (45.0%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.
In 2024, the repayment capacity of I A M (1.03) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 202.36. 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 11.4x. Operating income very largely covers interest expenses: high safety margin.
202.358
11.402
In 2024, the liquidity ratio of I A M (202.36) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.
In 2024, the interest coverage of I A M (11.4x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 12 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 34 days. Favorable situation: supplier credit is longer than customer credit by 22 days. Inventory turnover is 57 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 72 days of revenue, i.e. 3.9 M€ to permanently finance. Over 2016-2024, WCR increased by +53%, requiring additional financing.
3 942 211 €
12 j
34 j
57 j
72 j
Based on 148 transactions of similar company sales in 2024, the value of I A M is estimated at 1 477 516 € (range 657 339€ - 2 736 568€). With an EBITDA of 453 970€, the sector multiple of 1.6x is applied. The price/revenue ratio is 0.16x (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.
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This estimate is based on the analysis of 148 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare I A M with other companies in the same sector:
Voir toutes les statistiques du secteur Commerce de voitures et de véhicules automobiles légers
The revenue of I A M in 2024 is 19.7 M€.
Yes, I A M generated a net profit of 313 k€ in 2024.
The headquarters of I A M is located in FREJUS (83600), in the department Var.
The tax return of I A M 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).
I A M operates in the sector Commerce de voitures et de véhicules automobiles légers (NAF code 45.11Z). See the 'Sector positioning' section above to compare the company with its competitors.