IMPRIMATUR DEVELOPPEMENT : revenue, balance sheet and financial ratios

IMPRIMATUR DEVELOPPEMENT is a French company founded 20 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in AIXE-SUR-VIENNE (87700), this company of category PME shows in 2024 a revenue of 45 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - IMPRIMATUR DEVELOPPEMENT (SIREN 484709522)
Indicator 2024 2022 2017 2016 2015
Revenue 45 063 € N/C 241 198 € 308 010 € 440 436 €
Net income -47 191 € 554 522 € 573 229 € 200 561 € 139 148 €
EBITDA -258 097 € N/C -59 146 € -8 855 € 130 143 €
Net margin -104.7% N/C 237.7% 65.1% 31.6%

Revenue and income statement

In 2024, IMPRIMATUR DEVELOPPEMENT achieves revenue of 45 k€. Revenue is declining over the period 2015-2024 (CAGR: -22.4%). After deducting consumption (0 €), gross margin stands at 45 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -258 k€, representing -572.7% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -47 k€ (-104.7% 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

45 063 €

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

45 063 €

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

-258 097 €

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

-275 773 €

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

-47 191 €

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

-572.7%

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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 0%. 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 98%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

0.003%

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

98.281%

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

-11.349%

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

-0.014

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

11.3%

Solvency indicators evolution
IMPRIMATUR DEVELOPPEMENT

Sector positioning

Debt ratio
0.0 2024
2017
2022
2024
Q1: -21.14
Med: 5.94
Q3: 146.94
Good +16 pts over 3 years

In 2024, the debt ratio of IMPRIMATUR DEVELOPPEMENT (0.00) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
98.28% 2024
2017
2022
2024
Q1: 0.03%
Med: 27.48%
Q3: 73.8%
Excellent

In 2024, the financial autonomy of IMPRIMATUR DEVELOPPEMENT (98.3%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
-0.01 years 2024
2017
2024
Q1: -0.02 years
Med: 0.66 years
Q3: 10.6 years
Good

In 2024, the repayment capacity of IMPRIMATUR DEVELOPPEMENT (-0.01) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 5286.20. 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

5286.2

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

0.0

Liquidity indicators evolution
IMPRIMATUR DEVELOPPEMENT

Sector positioning

Liquidity ratio
5286.2 2024
2017
2022
2024
Q1: 83.3
Med: 307.78
Q3: 1321.87
Excellent

In 2024, the liquidity ratio of IMPRIMATUR DEVELOPPEMENT (5286.20) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
0.0x 2024
2017
2024
Q1: 0.0x
Med: 0.0x
Q3: 20.03x
Average

In 2024, the interest coverage of IMPRIMATUR DEVELOPPEMENT (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 26 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 20 days. The company must finance 6 days of gap between collections and payments. Overall, WCR represents 4687 days of revenue, i.e. 587 k€ to permanently finance. Over 2015-2024, WCR increased by +292%, 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

586 655 €

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

26 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

20 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

0 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

4687 j

WCR and payment terms evolution
IMPRIMATUR DEVELOPPEMENT

Positioning of IMPRIMATUR DEVELOPPEMENT in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 169 transactions of similar company sales in 2024, the value of IMPRIMATUR DEVELOPPEMENT is estimated at 36 349 € (range 13 890€ - 67 782€). The price/revenue ratio is 0.81x (in line with sector norms). 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
169 transactions
13k€ 36k€ 67k€
36 349 € Range: 13 890€ - 67 782€
NAF 5 année 2024

Valuation method used

Revenue Multiple
45 063 € × 0.81x = 36 349 €
Range: 13 890€ - 67 782€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 169 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 (Location de terrains et d'autres biens immobiliers)

Compare IMPRIMATUR DEVELOPPEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about IMPRIMATUR DEVELOPPEMENT

What is the revenue of IMPRIMATUR DEVELOPPEMENT ?

The revenue of IMPRIMATUR DEVELOPPEMENT in 2024 is 45 k€.

Is IMPRIMATUR DEVELOPPEMENT profitable?

IMPRIMATUR DEVELOPPEMENT recorded a net loss in 2024.

Where is the headquarters of IMPRIMATUR DEVELOPPEMENT ?

The headquarters of IMPRIMATUR DEVELOPPEMENT is located in AIXE-SUR-VIENNE (87700), in the department Haute-Vienne.

Where to find the tax return of IMPRIMATUR DEVELOPPEMENT ?

The tax return of IMPRIMATUR DEVELOPPEMENT 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 IMPRIMATUR DEVELOPPEMENT operate?

IMPRIMATUR DEVELOPPEMENT operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.