IMEPSA INDUSTRIE : revenue, balance sheet and financial ratios

IMEPSA INDUSTRIE is a French company founded 49 years ago, specialized in the sector Fabrication de pièces techniques à base de matières plastiques. Based in MONTREM (24110), this company of category ETI shows in 2024 a revenue of 21.5 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 - IMEPSA INDUSTRIE (SIREN 311137590)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 21 548 761 € 22 258 353 € 14 949 897 € 14 387 234 € 11 470 674 € 12 225 619 € 11 751 562 € 10 752 284 € 9 935 265 €
Net income -854 806 € 977 021 € 3 382 856 € 425 777 € 332 450 € 305 084 € 617 019 € 1 229 933 € 1 332 714 €
EBITDA 1 038 402 € -361 554 € 112 784 € 1 276 232 € 674 834 € 373 216 € 1 136 992 € 1 246 176 € 1 449 068 €
Net margin -4.0% 4.4% 22.6% 3.0% 2.9% 2.5% 5.3% 11.4% 13.4%

Revenue and income statement

In 2024, IMEPSA INDUSTRIE achieves revenue of 21.5 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +10.2%. Slight decline of -3% vs 2023. After deducting consumption (6.6 M€), gross margin stands at 15.0 M€, i.e. a rate of 70%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.0 M€, representing 4.8% of revenue. Positive scissor effect: EBITDA margin improves by +6.4 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -855 k€ (-4.0% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

21 548 761 €

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

14 981 368 €

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

1 038 402 €

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

875 625 €

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

-854 806 €

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

4.8%

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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 45%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 55%. 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 5.8 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 3.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

44.825%

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

54.768%

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

3.85%

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

5.756

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

86.2%

Solvency indicators evolution
IMEPSA INDUSTRIE

Sector positioning

Debt ratio
44.83 2024
2022
2023
2024
Q1: 7.54
Med: 27.74
Q3: 63.65
Average +21 pts over 3 years

In 2024, the debt ratio of IMEPSA INDUSTRIE (44.83) 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
54.77% 2024
2022
2023
2024
Q1: 30.63%
Med: 49.0%
Q3: 65.86%
Good -17 pts over 3 years

In 2024, the financial autonomy of IMEPSA INDUSTRIE (54.8%) 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.

Repayment capacity
5.76 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.78 years
Q3: 2.44 years
Watch +24 pts over 3 years

In 2024, the repayment capacity of IMEPSA INDUSTRIE (5.76) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 184.76. 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 183.2x. 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

184.764

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

183.222

Liquidity indicators evolution
IMEPSA INDUSTRIE

Sector positioning

Liquidity ratio
184.76 2024
2022
2023
2024
Q1: 173.28
Med: 264.79
Q3: 378.42
Average -38 pts over 3 years

In 2024, the liquidity ratio of IMEPSA INDUSTRIE (184.76) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
183.22x 2024
2022
2023
2024
Q1: 0.0x
Med: 2.4x
Q3: 11.98x
Excellent

In 2024, the interest coverage of IMEPSA INDUSTRIE (183.2x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 70 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 104 days. Excellent situation: suppliers finance 34 days of the operating cycle (retail model). Inventory turnover is 48 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 258 days of revenue, i.e. 15.5 M€ to permanently finance. Over 2016-2024, WCR increased by +43%, 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

15 450 246 €

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

70 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

104 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

48 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

258 j

WCR and payment terms evolution
IMEPSA INDUSTRIE

Positioning of IMEPSA INDUSTRIE in its sector

Comparison with sector Fabrication de pièces techniques à base de matières plastiques

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (46 transactions). This range of 1 067 342€ to 5 115 060€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
1067k€ 3214k€ 5115k€
3 214 798 € Range: 1 067 342€ - 5 115 060€
NAF 5 all-time
How is this estimate calculated?

This estimate is based on the analysis of 46 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 (Fabrication de pièces techniques à base de matières plastiques)

Compare IMEPSA INDUSTRIE with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de pièces techniques à base de matières plastiques

Frequently asked questions about IMEPSA INDUSTRIE

What is the revenue of IMEPSA INDUSTRIE ?

The revenue of IMEPSA INDUSTRIE in 2024 is 21.5 M€.

Is IMEPSA INDUSTRIE profitable?

IMEPSA INDUSTRIE recorded a net loss in 2024.

Where is the headquarters of IMEPSA INDUSTRIE ?

The headquarters of IMEPSA INDUSTRIE is located in MONTREM (24110), in the department Dordogne.

Where to find the tax return of IMEPSA INDUSTRIE ?

The tax return of IMEPSA INDUSTRIE 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 IMEPSA INDUSTRIE operate?

IMEPSA INDUSTRIE operates in the sector Fabrication de pièces techniques à base de matières plastiques (NAF code 22.29A). See the 'Sector positioning' section above to compare the company with its competitors.