IMPORT NEGOCE INTERNATIONAL : revenue, balance sheet and financial ratios

IMPORT NEGOCE INTERNATIONAL is a French company founded 30 years ago, specialized in the sector Autres commerces de détail spécialisés divers. Based in FORT-DE-FRANCE (97200), this company of category PME shows in 2025 a revenue of 23.2 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 - IMPORT NEGOCE INTERNATIONAL (SIREN 407780105)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 23 208 686 € 21 590 176 € 23 367 560 € 19 555 477 € 23 160 892 € 21 746 285 € 21 167 723 € 20 855 493 € 21 367 238 € N/C
Net income 227 066 € 190 595 € 354 918 € 384 896 € -353 236 € 243 460 € 614 078 € 1 219 554 € 207 048 € 612 004 €
EBITDA 499 333 € 575 524 € 301 856 € 359 443 € 1 238 694 € 1 760 052 € 2 242 860 € 2 352 376 € 1 974 116 € N/C
Net margin 1.0% 0.9% 1.5% 2.0% -1.5% 1.1% 2.9% 5.8% 1.0% N/C

Revenue and income statement

In 2025, IMPORT NEGOCE INTERNATIONAL achieves revenue of 23.2 M€. Revenue is growing positively over 10 years (CAGR: +1.0%). Vs 2024: +7%. After deducting consumption (19.4 M€), gross margin stands at 3.8 M€, i.e. a rate of 16%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 499 k€, representing 2.2% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 227 k€, i.e. 1.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

23 208 686 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

3 828 768 €

EBITDA (2025) ?
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

499 333 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

398 177 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

227 066 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

2.2%

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 371%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 8%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.8 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 2.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

371.352%

Financial autonomy (2025) ?
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

8.486%

Cash flow / Revenue (2025) ?
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

2.134%

Repayment capacity (2025) ?
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

4.763

Asset age ratio (2025) ?
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

63.8%

Solvency indicators evolution
IMPORT NEGOCE INTERNATIONAL

Sector positioning

Debt ratio
371.35 2025
2023
2024
2025
Q1: 2.28
Med: 17.74
Q3: 58.59
Watch

In 2025, the debt ratio of IMPORT NEGOCE INTERNATIONAL (371.35) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
8.49% 2025
2023
2024
2025
Q1: 14.96%
Med: 44.15%
Q3: 66.96%
Average

In 2025, the financial autonomy of IMPORT NEGOCE INTERNATIONAL (8.5%) 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
4.76 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.2 years
Q3: 1.99 years
Watch +19 pts over 3 years

In 2025, the repayment capacity of IMPORT NEGOCE INTERNATIONAL (4.76) 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 130.75. 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 10.5x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2025) ?
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

130.746

Interest coverage (2025) ?
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

10.478

Liquidity indicators evolution
IMPORT NEGOCE INTERNATIONAL

Sector positioning

Liquidity ratio
130.75 2025
2023
2024
2025
Q1: 146.99
Med: 244.87
Q3: 415.18
Watch -8 pts over 3 years

In 2025, the liquidity ratio of IMPORT NEGOCE INTERNATIONAL (130.75) 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
10.48x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.35x
Q3: 4.94x
Excellent

In 2025, the interest coverage of IMPORT NEGOCE INTERNATIONAL (10.5x) 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: 23 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 40 days. Favorable situation: supplier credit is longer than customer credit by 17 days. Inventory turnover is 60 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 56 days of revenue, i.e. 3.6 M€ to permanently finance.

Operating WCR (2025) ?
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

3 587 831 €

Customer credit (2025) ?
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

23 j

Supplier credit (2025) ?
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

40 j

Inventory turnover (2025) ?
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

60 j

WCR in days of revenue (2025) ?
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

56 j

WCR and payment terms evolution
IMPORT NEGOCE INTERNATIONAL

Positioning of IMPORT NEGOCE INTERNATIONAL in its sector

Comparison with sector Autres commerces de détail spécialisés divers

Valuation estimate

Based on 83 transactions of similar company sales in 2025, the value of IMPORT NEGOCE INTERNATIONAL is estimated at 2 551 604 € (range 1 425 959€ - 4 689 395€). With an EBITDA of 499 333€, the sector multiple of 2.2x is applied. The price/revenue ratio is 0.26x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2025
83 tx
1425k€ 2551k€ 4689k€
2 551 604 € Range: 1 425 959€ - 4 689 395€
NAF 5 année 2025

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
499 333 € × 2.2x
Estimation 1 123 333 €
480 709€ - 1 679 620€
Revenue Multiple 30%
23 208 686 € × 0.26x
Estimation 6 072 512 €
3 740 209€ - 12 006 038€
Net Income Multiple 20%
227 066 € × 3.7x
Estimation 840 922 €
317 713€ - 1 238 870€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 83 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 IMPORT NEGOCE INTERNATIONAL with other companies in the same sector:

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

Frequently asked questions about IMPORT NEGOCE INTERNATIONAL

What is the revenue of IMPORT NEGOCE INTERNATIONAL ?

The revenue of IMPORT NEGOCE INTERNATIONAL in 2025 is 23.2 M€.

Is IMPORT NEGOCE INTERNATIONAL profitable?

Yes, IMPORT NEGOCE INTERNATIONAL generated a net profit of 227 k€ in 2025.

Where is the headquarters of IMPORT NEGOCE INTERNATIONAL ?

The headquarters of IMPORT NEGOCE INTERNATIONAL is located in FORT-DE-FRANCE (97200), in the department Martinique.

Where to find the tax return of IMPORT NEGOCE INTERNATIONAL ?

The tax return of IMPORT NEGOCE INTERNATIONAL 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 IMPORT NEGOCE INTERNATIONAL operate?

IMPORT NEGOCE INTERNATIONAL 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.