IMAN : revenue, balance sheet and financial ratios

IMAN is a French company founded 20 years ago, specialized in the sector Autres commerces de détail spécialisés divers. Based in PARIS (75020), this company of category PME shows in 2023 a revenue of 205 k€. 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 - IMAN (SIREN 488052275)
Indicator 2023 2022 2021
Revenue 204 518 € 191 062 € 190 210 €
Net income 2 653 € 7 869 € 4 136 €
EBITDA -2 857 € -12 968 € -11 929 €
Net margin 1.3% 4.1% 2.2%

Revenue and income statement

En 2023, IMAN alcanza unos ingresos de 205 k€. Los ingresos crecen positivamente durante 3 años (TCAC: +3.7%). Vs 2022: +7%. Tras deducir el consumo (86 k€), el margen bruto se sitúa en 118 k€, es decir, una tasa del 58%. El EBITDA alcanza -3 k€, representando el -1.4% de los ingresos. Efecto tijera positivo: el margen EBITDA mejora en +5.4 puntos. Un EBITDA negativo significa que las operaciones no cubren los gastos corrientes. El resultado neto asciende a 3 k€, es decir, el 1.3% de los ingresos.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

204 518 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

118 135 €

EBITDA (2023) ?
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

-2 857 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

2 653 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

2 653 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-1.4%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

El ratio de endeudamiento (= Deuda financiera / Fondos propios x 100) se sitúa en -0%. Este nivel muy bajo refleja una estructura financiera sólida. La autonomía financiera (= Fondos propios / Total activo x 100) alcanza el -8%. Baja autonomía: la empresa depende fuertemente de financiación externa. La capacidad de reembolso indica que se necesitarían 0.0 años de flujo de caja. Este corto período demuestra una excelente sostenibilidad de la deuda. El flujo de caja representa el 2.2% de los ingresos.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-0.301%

Financial autonomy (2023) ?
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

-7.985%

Cash flow / Revenue (2023) ?
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

2.182%

Repayment capacity (2023) ?
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

0.008

Solvency indicators evolution
IMAN

Sector positioning

Ratio de endeudamiento
-0.3 2023
2021
2022
2023
Q1: 0.03
Med: 18.67
Q3: 75.45
Excelente

En 2023, el ratio de endeudamiento de IMAN (-0.30) se sitúa en el 25% más bajo del sector, lo cual es positivo. Este ratio mide el peso de la deuda en relación con el patrimonio. Un ratio bajo indica una estructura financiera sólida con poca dependencia de los acreedores.

Autonomía financiera
-7.99% 2023
2021
2022
2023
Q1: 4.17%
Med: 30.41%
Q3: 56.54%
Average

En 2023, el autonomía financiera de IMAN (-8.0%) se sitúa por debajo de la mediana del sector. Este ratio representa la parte del patrimonio en la financiación total. Una mejora fortalecería la posición competitiva.

Capacidad de reembolso
0.01 ans 2023
2021
2022
2023
Q1: 0.0 ans
Med: 0.0 ans
Q3: 1.93 ans
Average -25 pts over 3 years

En 2023, el capacidad de reembolso de IMAN (0.0 an) se sitúa por encima de la mediana del sector. Este ratio indica el número de años necesarios para pagar la deuda con flujo de caja. Un esfuerzo de reducción podría mejorar la solidez financiera.

Working capital requirement (WCR) and payment terms

El fondo de maniobra operativo (FM) mide el desfase temporal de tesorería. Plazo medio de cobro a clientes: 0 días. Plazo proveedores: 121 días. Excelente situación: los proveedores financian 121 días del ciclo operativo. El FM es negativo (-159 días): las operaciones generan estructuralmente tesorería. Notable mejora del FM durante el período (-2369%), liberando tesorería.

Operating WCR (2023) ?
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

-90 610 €

Customer credit (2023) ?
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

0 j

Supplier credit (2023) ?
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

121 j

Inventory turnover (2023) ?
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 (2023) ?
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

-159 j

WCR and payment terms evolution
IMAN

Positioning of IMAN in its sector

Comparison with sector Autres commerces de détail spécialisés divers

Valuation estimate

Based on 100 transactions of similar company sales in 2023, the value of IMAN is estimated at 55 617 € (range 31 751€ - 107 804€). The price/revenue ratio is 0.42x (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 2023
100 transactions
31k€ 55k€ 107k€
55 617 € Range: 31 751€ - 107 804€
NAF 5 année 2023

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
204 518 € × 0.42x
Estimation 85 312 €
49 372€ - 162 893€
Net Income Multiple 20%
2 653 € × 4.2x
Estimation 11 075 €
5 321€ - 25 171€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 100 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 (Autres commerces de détail spécialisés divers)

Compare IMAN with other companies in the same sector:

Voir toutes les statistiques du secteur Autres commerces de détail spécialisés divers

Frequently asked questions about IMAN

What is the revenue of IMAN ?

The revenue of IMAN in 2023 is 205 k€.

Is IMAN profitable?

Yes, IMAN generated a net profit of 3 k€ in 2023.

Where is the headquarters of IMAN ?

The headquarters of IMAN is located in PARIS (75020), in the department Paris.

Where to find the tax return of IMAN ?

The tax return of IMAN 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 IMAN operate?

IMAN operates in the sector Autres commerces de détail spécialisés divers (NAF code 47.78C). See the 'Sector positioning' section above to compare the company with its competitors.