IN & OUT SARL : revenue, balance sheet and financial ratios

IN & OUT SARL is a French company founded 27 years ago, specialized in the sector Commerce de détail de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus). Based in ANDREZIEUX-BOUTHEON (42160), this company of category ETI shows in 2025 a revenue of 7.5 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 - IN & OUT SARL (SIREN 422982389)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 7 474 859 € 8 418 632 € 9 383 997 € 9 538 472 € 9 084 407 € 8 490 011 € 8 790 293 € 8 245 949 € 7 466 764 € 7 795 864 €
Net income -233 283 € -127 594 € -51 786 € -12 072 € -5 905 € -2 246 € -280 531 € -175 692 € -359 587 € 833 054 €
EBITDA -479 481 € -507 551 € -192 991 € -359 332 € 98 514 € -304 898 € -509 278 € -765 123 € -992 089 € -316 128 €
Net margin -3.1% -1.5% -0.6% -0.1% -0.1% -0.0% -3.2% -2.1% -4.8% 10.7%

Revenue and income statement

In 2025, IN & OUT SARL achieves revenue of 7.5 M€. Activity remains stable over the period (CAGR: -0.5%). Significant drop of -11% vs 2024. After deducting consumption (5.3 M€), gross margin stands at 2.1 M€, i.e. a rate of 29%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -479 k€, representing -6.4% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -233 k€ (-3.1% of revenue), which will impact equity.

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

7 474 859 €

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

2 148 123 €

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

-479 481 €

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

-562 316 €

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

-233 283 €

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

-6.4%

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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 -334%. 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 -29%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

-334.2%

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

-29.362%

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

-0.77%

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

-64.298

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

36.0%

Solvency indicators evolution
IN & OUT SARL

Sector positioning

Debt ratio
-334.2 2025
2023
2024
2025
Q1: 3.0
Med: 25.33
Q3: 83.18
Excellent

In 2025, the debt ratio of IN & OUT SARL (-334.20) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
-29.36% 2025
2023
2024
2025
Q1: 24.96%
Med: 47.12%
Q3: 67.03%
Watch

In 2025, the financial autonomy of IN & OUT SARL (-29.4%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
-64.3 years 2025
2023
2024
2025
Q1: -0.99 years
Med: 0.49 years
Q3: 4.73 years
Excellent -75 pts over 3 years

In 2025, the repayment capacity of IN & OUT SARL (-64.30) 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 218.19. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

218.19

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

-10.392

Liquidity indicators evolution
IN & OUT SARL

Sector positioning

Liquidity ratio
218.19 2025
2023
2024
2025
Q1: 174.54
Med: 245.84
Q3: 364.57
Average

In 2025, the liquidity ratio of IN & OUT SARL (218.19) 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
-10.39x 2025
2023
2024
2025
Q1: -0.09x
Med: 3.3x
Q3: 18.47x
Watch

In 2025, the interest coverage of IN & OUT SARL (-10.4x) 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: 2 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 39 days. Excellent situation: suppliers finance 37 days of the operating cycle (retail model). Inventory turnover is 107 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 102 days of revenue, i.e. 2.1 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

2 118 824 €

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

2 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

39 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

107 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

102 j

WCR and payment terms evolution
IN & OUT SARL

Positioning of IN & OUT SARL in its sector

Comparison with sector Commerce de détail de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus)

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (28 transactions). This range of 889 122€ to 1 971 564€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
889k€ 1117k€ 1971k€
1 117 852 € Range: 889 122€ - 1 971 564€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 28 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 détail de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus))

Compare IN & OUT SARL with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus)

Frequently asked questions about IN & OUT SARL

What is the revenue of IN & OUT SARL ?

The revenue of IN & OUT SARL in 2025 is 7.5 M€.

Is IN & OUT SARL profitable?

IN & OUT SARL recorded a net loss in 2025.

Where is the headquarters of IN & OUT SARL ?

The headquarters of IN & OUT SARL is located in ANDREZIEUX-BOUTHEON (42160), in the department Loire.

Where to find the tax return of IN & OUT SARL ?

The tax return of IN & OUT SARL 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 IN & OUT SARL operate?

IN & OUT SARL operates in the sector Commerce de détail de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus) (NAF code 47.52B). See the 'Sector positioning' section above to compare the company with its competitors.