IMPLANET : revenue, balance sheet and financial ratios

IMPLANET is a French company founded 19 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de produits pharmaceutiques. Based in MARTILLAC (33650), this company of category PME shows in 2024 a revenue of 5.6 M€. 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 - IMPLANET (SIREN 493845341)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 5 620 000 € 4 509 000 € 4 707 000 € 5 288 000 € 5 023 126 € 6 107 000 € 5 653 000 € 6 655 000 € 6 602 137 €
Net income -4 603 000 € -7 355 000 € -4 902 000 € -1 995 000 € -3 872 835 € -3 252 000 € -6 166 000 € -5 382 000 € -7 792 520 €
EBITDA -3 540 000 € -3 890 000 € -3 486 000 € -6 161 000 € -2 759 909 € -3 908 000 € -4 419 000 € -4 852 000 € -5 098 766 €
Net margin -81.9% -163.1% -104.1% -37.7% -77.1% -53.3% -109.1% -80.9% -118.0%

Revenue and income statement

In 2024, IMPLANET achieves revenue of 5.6 M€. Activity remains stable over the period (CAGR: -2.0%). Vs 2023, growth of +25% (4.5 M€ -> 5.6 M€). After deducting consumption (3.1 M€), gross margin stands at 2.6 M€, i.e. a rate of 45%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -3.5 M€, representing -63.0% of revenue. Positive scissor effect: EBITDA margin improves by +23.3 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -4.6 M€ (-81.9% 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

5 620 000 €

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

2 554 000 €

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

-3 540 000 €

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

-3 611 000 €

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

-4 603 000 €

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

-63.0%

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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 85%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 31%. The balance between equity and debt is satisfactory.

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

84.749%

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

31.299%

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

-92.42%

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

-0.669

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

16.1%

Solvency indicators evolution
IMPLANET

Sector positioning

Debt ratio
84.75 2024
2022
2023
2024
Q1: 0.0
Med: 4.27
Q3: 43.96
Average +11 pts over 3 years

In 2024, the debt ratio of IMPLANET (84.75) 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
31.3% 2024
2022
2023
2024
Q1: 14.64%
Med: 38.36%
Q3: 60.56%
Average -28 pts over 3 years

In 2024, the financial autonomy of IMPLANET (31.3%) 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
-0.67 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.09 years
Excellent

In 2024, the repayment capacity of IMPLANET (-0.67) 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 134.50. 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

134.497

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

-163.277

Liquidity indicators evolution
IMPLANET

Sector positioning

Liquidity ratio
134.5 2024
2022
2023
2024
Q1: 132.74
Med: 202.27
Q3: 325.9
Average -21 pts over 3 years

In 2024, the liquidity ratio of IMPLANET (134.50) 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
-163.28x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.41x
Q3: 6.25x
Watch

In 2024, the interest coverage of IMPLANET (-163.3x) 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: 24 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 186 days. Excellent situation: suppliers finance 162 days of the operating cycle (retail model). Inventory turnover is 227 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 298 days of revenue, i.e. 4.6 M€ to permanently finance. Notable WCR improvement over the period (-45%), freeing up cash.

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

4 645 998 €

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

24 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

186 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

227 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

298 j

WCR and payment terms evolution
IMPLANET

Positioning of IMPLANET in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de produits pharmaceutiques

Valuation estimate

Based on 124 transactions of similar company sales (all years), the value of IMPLANET is estimated at 1 196 916 € (range 649 059€ - 3 625 478€). The price/revenue ratio is 0.21x (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
124 transactions
649k€ 1196k€ 3625k€
1 196 916 € Range: 649 059€ - 3 625 478€
NAF 5 all-time

Valuation method used

Revenue Multiple
5 620 000 € × 0.21x = 1 196 916 €
Range: 649 059€ - 3 625 479€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 124 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 (Commerce de gros (commerce interentreprises) de produits pharmaceutiques)

Compare IMPLANET with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de produits pharmaceutiques

Frequently asked questions about IMPLANET

What is the revenue of IMPLANET ?

The revenue of IMPLANET in 2024 is 5.6 M€.

Is IMPLANET profitable?

IMPLANET recorded a net loss in 2024.

Where is the headquarters of IMPLANET ?

The headquarters of IMPLANET is located in MARTILLAC (33650), in the department Gironde.

Where to find the tax return of IMPLANET ?

The tax return of IMPLANET 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 IMPLANET operate?

IMPLANET operates in the sector Commerce de gros (commerce interentreprises) de produits pharmaceutiques (NAF code 46.46Z). See the 'Sector positioning' section above to compare the company with its competitors.