INDEX : revenue, balance sheet and financial ratios

INDEX is a French company founded 10 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'ordinateurs, d'équipements informatiques périphériques et de logiciels. Based in LE PUY-EN-VELAY (43000), this company of category PME shows in 2022 a revenue of 825 k€. 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 - INDEX (SIREN 813684719)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C 824 903 € N/C N/C N/C N/C 414 554 € 374 903 €
Net income 0 € 32 954 € 0 € 0 € 0 € 0 € 101 312 € 59 288 €
EBITDA N/C 78 476 € N/C N/C N/C N/C 141 673 € 76 410 €
Net margin N/C 4.0% N/C N/C N/C N/C 24.4% 15.8%

Revenue and income statement

In 2023, INDEX records a net loss of 0 €. This deficit will reduce equity on the balance sheet. Change over 2016-2022: 59 k€ -> 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 2%. 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 2%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

2.463%

Financial autonomy (2023) ?
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

2.017%

Asset age ratio (2023) ?
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

48.4%

Solvency indicators evolution
INDEX

Sector positioning

Debt ratio
2.46 2023
2021
2022
2023
Q1: 0.03
Med: 11.33
Q3: 52.83
Good

In 2023, the debt ratio of INDEX (2.46) 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
2.02% 2023
2021
2022
2023
Q1: 13.23%
Med: 35.49%
Q3: 56.03%
Average

In 2023, the financial autonomy of INDEX (2.0%) 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
0.04 years 2022
2022
Q1: 0.0 years
Med: 0.07 years
Q3: 1.75 years
Good

In 2022, the repayment capacity of INDEX (0.04) 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 530.68. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

530.683

Liquidity indicators evolution
INDEX

Sector positioning

Liquidity ratio
530.68 2023
2021
2022
2023
Q1: 146.39
Med: 218.61
Q3: 366.27
Excellent

In 2023, the liquidity ratio of INDEX (530.68) 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 2022
2022
Q1: 0.0x
Med: 0.15x
Q3: 2.94x
Average

In 2022, the interest coverage of INDEX (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.

Operating WCR (2023) ?
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

0 €

Customer credit (2023) ?
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

0 j

Supplier credit (2023) ?
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

0 j

Inventory turnover (2023) ?
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 and payment terms evolution
INDEX

Positioning of INDEX in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'ordinateurs, d'équipements informatiques périphériques et de logiciels

Similar companies (Commerce de gros (commerce interentreprises) d'ordinateurs, d'équipements informatiques périphériques et de logiciels)

Compare INDEX with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'ordinateurs, d'équipements informatiques périphériques et de logiciels

Frequently asked questions about INDEX

What is the revenue of INDEX ?

The revenue of INDEX in 2022 is 825 k€.

Is INDEX profitable?

Yes, INDEX generated a net profit of 33 k€ in 2022.

Where is the headquarters of INDEX ?

The headquarters of INDEX is located in LE PUY-EN-VELAY (43000), in the department Haute-Loire.

Where to find the tax return of INDEX ?

The tax return of INDEX 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 INDEX operate?

INDEX operates in the sector Commerce de gros (commerce interentreprises) d'ordinateurs, d'équipements informatiques périphériques et de logiciels (NAF code 46.51Z). See the 'Sector positioning' section above to compare the company with its competitors.