ICAUNAISE DE RESEAUX DIVERS : revenue, balance sheet and financial ratios

ICAUNAISE DE RESEAUX DIVERS is a French company founded 28 years ago, specialized in the sector Travaux de terrassement courants et travaux préparatoires. Based in MALAY-LE-GRAND (89100), this company of category PME shows in 2024 a revenue of 4.5 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

Financial history - ICAUNAISE DE RESEAUX DIVERS (SIREN 412063869)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 4 522 487 € 3 913 402 € 3 339 467 € 3 775 345 € 3 736 115 € 3 089 603 € 2 068 734 € 1 847 662 € 2 554 823 €
Net income 20 332 € 467 € -49 210 € 37 355 € 38 525 € 118 734 € -37 717 € 55 979 € 62 708 €
EBITDA -2 508 € 20 149 € -110 771 € 42 725 € 2 222 € 106 573 € -55 576 € 59 290 € 98 863 €
Net margin 0.4% 0.0% -1.5% 1.0% 1.0% 3.8% -1.8% 3.0% 2.5%

Revenue and income statement

In 2024, ICAUNAISE DE RESEAUX DIVERS achieves revenue of 4.5 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +7.4%. Vs 2023, growth of +16% (3.9 M€ -> 4.5 M€). After deducting consumption (1.1 M€), gross margin stands at 3.4 M€, i.e. a rate of 75%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -3 k€, representing -0.1% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 20 k€, i.e. 0.4% 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

4 522 487 €

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

3 414 051 €

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

-2 508 €

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

24 391 €

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

20 332 €

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

-0.1%

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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 5%. 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 12%. 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

4.919%

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

11.521%

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

-0.1%

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

0.0

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

12.2%

Solvency indicators evolution
ICAUNAISE DE RESEAUX DIVERS

Sector positioning

Debt ratio
4.92 2024
2022
2023
2024
Q1: 7.65
Med: 32.36
Q3: 83.34
Excellent

In 2024, the debt ratio of ICAUNAISE DE RESEAUX DIVERS (4.92) 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
11.52% 2024
2022
2023
2024
Q1: 20.63%
Med: 39.04%
Q3: 56.1%
Watch

In 2024, the financial autonomy of ICAUNAISE DE RESEAUX DIVERS (11.5%) 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
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.6 years
Q3: 2.11 years
Excellent

In 2024, the repayment capacity of ICAUNAISE DE RESEAUX DIVERS (0.00) 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 110.90. 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

110.9

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

-180.064

Liquidity indicators evolution
ICAUNAISE DE RESEAUX DIVERS

Sector positioning

Liquidity ratio
110.9 2024
2022
2023
2024
Q1: 141.64
Med: 199.63
Q3: 301.04
Watch

In 2024, the liquidity ratio of ICAUNAISE DE RESEAUX DIVERS (110.90) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
-180.06x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.91x
Q3: 4.8x
Watch

In 2024, the interest coverage of ICAUNAISE DE RESEAUX DIVERS (-180.1x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 69 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 119 days. Excellent situation: suppliers finance 50 days of the operating cycle (retail model). Inventory turnover is 8 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 87 days of revenue, i.e. 1.1 M€ to permanently finance. Over 2016-2024, WCR increased by +154%, 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

1 091 728 €

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

69 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

119 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

8 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

87 j

WCR and payment terms evolution
ICAUNAISE DE RESEAUX DIVERS

Positioning of ICAUNAISE DE RESEAUX DIVERS in its sector

Comparison with sector Travaux de terrassement courants et travaux préparatoires

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (22 transactions). This range of 14 292€ to 278 459€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
14k€ 45k€ 278k€
45 074 € Range: 14 292€ - 278 459€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 22 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 (Travaux de terrassement courants et travaux préparatoires)

Compare ICAUNAISE DE RESEAUX DIVERS with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de terrassement courants et travaux préparatoires

Frequently asked questions about ICAUNAISE DE RESEAUX DIVERS

What is the revenue of ICAUNAISE DE RESEAUX DIVERS ?

The revenue of ICAUNAISE DE RESEAUX DIVERS in 2024 is 4.5 M€.

Is ICAUNAISE DE RESEAUX DIVERS profitable?

Yes, ICAUNAISE DE RESEAUX DIVERS generated a net profit of 20 k€ in 2024.

Where is the headquarters of ICAUNAISE DE RESEAUX DIVERS ?

The headquarters of ICAUNAISE DE RESEAUX DIVERS is located in MALAY-LE-GRAND (89100), in the department Yonne.

Where to find the tax return of ICAUNAISE DE RESEAUX DIVERS ?

The tax return of ICAUNAISE DE RESEAUX DIVERS 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 ICAUNAISE DE RESEAUX DIVERS operate?

ICAUNAISE DE RESEAUX DIVERS operates in the sector Travaux de terrassement courants et travaux préparatoires (NAF code 43.12A). See the 'Sector positioning' section above to compare the company with its competitors.