INFORMAT DEVELOPP ASSIST FORMATION : revenue, balance sheet and financial ratios

INFORMAT DEVELOPP ASSIST FORMATION is a French company founded 21 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'ordinateurs, d'équipements informatiques périphériques et de logiciels. Based in SAINT-PAUL (97460), this company of category PME shows in 2024 a revenue of 122 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 - INFORMAT DEVELOPP ASSIST FORMATION (SIREN 482272879)
Indicator 2024 2023 2022 2021 2019 2018 2017 2016 2015
Revenue 122 191 € 91 398 € 93 141 € 83 112 € 93 621 € 80 355 € 101 099 € 186 909 € 194 342 €
Net income 21 506 € 867 € -1 321 € -3 159 € 2 264 € 2 592 € 3 510 € 5 682 € 16 656 €
EBITDA 24 088 € 4 131 € 3 130 € -155 € 5 116 € 2 976 € 975 € 6 979 € 8 284 €
Net margin 17.6% 0.9% -1.4% -3.8% 2.4% 3.2% 3.5% 3.0% 8.6%

Revenue and income statement

In 2024, INFORMAT DEVELOPP ASSIST FORMATION achieves revenue of 122 k€. Revenue is declining over the period 2015-2024 (CAGR: -5.0%). Vs 2023, growth of +34% (91 k€ -> 122 k€). After deducting consumption (1 k€), gross margin stands at 121 k€, i.e. a rate of 99%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 24 k€, representing 19.7% of revenue. Positive scissor effect: EBITDA margin improves by +15.2 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 22 k€, i.e. 17.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

122 191 €

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

120 994 €

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

24 088 €

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

21 503 €

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

21 506 €

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

19.7%

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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 0%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 19.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

0.499%

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

0.364%

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

19.377%

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

0.007

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

5.1%

Solvency indicators evolution
INFORMAT DEVELOPP ASSIST FORMATION

Sector positioning

Debt ratio
0.5 2024
2022
2023
2024
Q1: 0.0
Med: 7.93
Q3: 44.29
Good -23 pts over 3 years

In 2024, the debt ratio of INFORMAT DEVELOPP ASSIST ... (0.50) 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
0.36% 2024
2022
2023
2024
Q1: 13.59%
Med: 36.92%
Q3: 57.79%
Watch

In 2024, the financial autonomy of INFORMAT DEVELOPP ASSIST ... (0.4%) 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
0.01 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.36 years
Average -16 pts over 3 years

In 2024, the repayment capacity of INFORMAT DEVELOPP ASSIST ... (0.01) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 372.31. 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

372.313

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
INFORMAT DEVELOPP ASSIST FORMATION

Sector positioning

Liquidity ratio
372.31 2024
2022
2023
2024
Q1: 140.42
Med: 215.62
Q3: 368.47
Excellent +31 pts over 3 years

In 2024, the liquidity ratio of INFORMAT DEVELOPP ASSIST ... (372.31) 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
2022
2023
2024
Q1: 0.0x
Med: 0.15x
Q3: 4.83x
Average -44 pts over 3 years

In 2024, the interest coverage of INFORMAT DEVELOPP ASSIST ... (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: 18 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 34 days. Favorable situation: supplier credit is longer than customer credit by 16 days. WCR is negative (-12 days): operations structurally generate cash. Notable WCR improvement over the period (-138%), 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

-3 953 €

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

18 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

34 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

-12 j

WCR and payment terms evolution
INFORMAT DEVELOPP ASSIST FORMATION

Positioning of INFORMAT DEVELOPP ASSIST FORMATION in its sector

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

Valuation estimate

Based on 61 transactions of similar company sales (all years), the value of INFORMAT DEVELOPP ASSIST FORMATION is estimated at 57 264 € (range 13 764€ - 111 483€). With an EBITDA of 24 088€, the sector multiple of 2.5x is applied. The price/revenue ratio is 0.33x (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 2024
61 tx
13k€ 57k€ 111k€
57 264 € Range: 13 764€ - 111 483€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
24 088 € × 2.5x
Estimation 60 209 €
13 174€ - 122 289€
Revenue Multiple 30%
122 191 € × 0.33x
Estimation 40 139 €
11 707€ - 53 249€
Net Income Multiple 20%
21 506 € × 3.5x
Estimation 75 593 €
18 329€ - 171 823€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 61 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) d'ordinateurs, d'équipements informatiques périphériques et de logiciels)

Compare INFORMAT DEVELOPP ASSIST FORMATION 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 INFORMAT DEVELOPP ASSIST FORMATION

What is the revenue of INFORMAT DEVELOPP ASSIST FORMATION ?

The revenue of INFORMAT DEVELOPP ASSIST FORMATION in 2024 is 122 k€.

Is INFORMAT DEVELOPP ASSIST FORMATION profitable?

Yes, INFORMAT DEVELOPP ASSIST FORMATION generated a net profit of 22 k€ in 2024.

Where is the headquarters of INFORMAT DEVELOPP ASSIST FORMATION ?

The headquarters of INFORMAT DEVELOPP ASSIST FORMATION is located in SAINT-PAUL (97460), in the department La Reunion.

Where to find the tax return of INFORMAT DEVELOPP ASSIST FORMATION ?

The tax return of INFORMAT DEVELOPP ASSIST FORMATION 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 INFORMAT DEVELOPP ASSIST FORMATION operate?

INFORMAT DEVELOPP ASSIST FORMATION 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.