I.A.C.-INDUSTRIES AUTO COMPOSANTS : revenue, balance sheet and financial ratios

I.A.C.-INDUSTRIES AUTO COMPOSANTS is a French company founded 24 years ago, specialized in the sector Activités des sièges sociaux. Based in FRONTONAS (38290), this company of category PME shows in 2024 a revenue of 235 k€. 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 - I.A.C.-INDUSTRIES AUTO COMPOSANTS (SIREN 439988379)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 235 000 € 120 000 € 312 000 € 520 830 € 756 127 € 928 006 € 917 845 € 989 083 € 818 529 €
Net income 68 321 € -1 152 708 € 142 124 € 787 890 € -161 092 € 321 197 € 479 694 € 273 234 € 320 887 €
EBITDA -237 458 € -431 423 € -435 496 € -590 041 € -327 509 € -54 353 € -160 066 € -17 727 € -21 856 €
Net margin 29.1% -960.6% 45.6% 151.3% -21.3% 34.6% 52.3% 27.6% 39.2%

Revenue and income statement

In 2024, I.A.C.-INDUSTRIES AUTO COMPOSANTS achieves revenue of 235 k€. Revenue is declining over the period 2016-2024 (CAGR: -14.4%). Vs 2023, growth of +96% (120 k€ -> 235 k€). After deducting consumption (0 €), gross margin stands at 235 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -237 k€, representing -101.0% of revenue. Positive scissor effect: EBITDA margin improves by +258.5 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 68 k€, i.e. 29.1% 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

235 000 €

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

235 000 €

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

-237 458 €

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

-236 764 €

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

68 321 €

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

-101.0%

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 110%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 47%. 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 62.6 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 40.9% 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 (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

110.058%

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

47.144%

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

40.949%

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

62.551

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

19.1%

Solvency indicators evolution
I.A.C.-INDUSTRIES AUTO COMPOSANTS

Sector positioning

Debt ratio
110.06 2024
2022
2023
2024
Q1: 0.06
Med: 14.61
Q3: 89.57
Average +8 pts over 3 years

In 2024, the debt ratio of I.A.C.-INDUSTRIES AUTO CO... (110.06) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
47.14% 2024
2022
2023
2024
Q1: 11.57%
Med: 51.97%
Q3: 85.24%
Average

In 2024, the financial autonomy of I.A.C.-INDUSTRIES AUTO CO... (47.1%) 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
62.55 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.2 years
Q3: 3.73 years
Average

In 2024, the repayment capacity of I.A.C.-INDUSTRIES AUTO CO... (62.55) 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 4338.24. 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

4338.245

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

-138.036

Liquidity indicators evolution
I.A.C.-INDUSTRIES AUTO COMPOSANTS

Sector positioning

Liquidity ratio
4338.24 2024
2022
2023
2024
Q1: 116.63
Med: 458.65
Q3: 2184.57
Excellent

In 2024, the liquidity ratio of I.A.C.-INDUSTRIES AUTO CO... (4338.24) 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
-138.04x 2024
2022
2023
2024
Q1: -45.56x
Med: 0.0x
Q3: 2.85x
Average -6 pts over 3 years

In 2024, the interest coverage of I.A.C.-INDUSTRIES AUTO CO... (-138.0x) 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: 55 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 38 days. The company must finance 17 days of gap between collections and payments. Overall, WCR represents 5916 days of revenue, i.e. 3.9 M€ to permanently finance. Over 2016-2024, WCR increased by +32326%, 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

3 861 748 €

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

55 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

38 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

0 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

5916 j

WCR and payment terms evolution
I.A.C.-INDUSTRIES AUTO COMPOSANTS

Positioning of I.A.C.-INDUSTRIES AUTO COMPOSANTS in its sector

Comparison with sector Activités des sièges sociaux

Valuation estimate

Based on 103 transactions of similar company sales in 2024, the value of I.A.C.-INDUSTRIES AUTO COMPOSANTS is estimated at 313 080 € (range 114 595€ - 807 192€). The price/revenue ratio is 0.38x (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
103 transactions
114k€ 313k€ 807k€
313 080 € Range: 114 595€ - 807 192€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
235 000 € × 0.38x
Estimation 88 740 €
42 296€ - 179 225€
Net Income Multiple 20%
68 321 € × 9.5x
Estimation 649 591 €
223 046€ - 1 749 144€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 103 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 (Activités des sièges sociaux)

Compare I.A.C.-INDUSTRIES AUTO COMPOSANTS with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sièges sociaux

Frequently asked questions about I.A.C.-INDUSTRIES AUTO COMPOSANTS

What is the revenue of I.A.C.-INDUSTRIES AUTO COMPOSANTS ?

The revenue of I.A.C.-INDUSTRIES AUTO COMPOSANTS in 2024 is 235 k€.

Is I.A.C.-INDUSTRIES AUTO COMPOSANTS profitable?

Yes, I.A.C.-INDUSTRIES AUTO COMPOSANTS generated a net profit of 68 k€ in 2024.

Where is the headquarters of I.A.C.-INDUSTRIES AUTO COMPOSANTS ?

The headquarters of I.A.C.-INDUSTRIES AUTO COMPOSANTS is located in FRONTONAS (38290), in the department Isere.

Where to find the tax return of I.A.C.-INDUSTRIES AUTO COMPOSANTS ?

The tax return of I.A.C.-INDUSTRIES AUTO COMPOSANTS 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 I.A.C.-INDUSTRIES AUTO COMPOSANTS operate?

I.A.C.-INDUSTRIES AUTO COMPOSANTS operates in the sector Activités des sièges sociaux (NAF code 70.10Z). See the 'Sector positioning' section above to compare the company with its competitors.