INFORMATIQUE COSTE AUDRA : revenue, balance sheet and financial ratios

INFORMATIQUE COSTE AUDRA is a French company founded 27 years ago, specialized in the sector Autres commerces de détail spécialisés divers. Based in SAINT RAMBERT D'ALBON (26140), this company of category PME shows in 2018 a revenue of 4 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 - INFORMATIQUE COSTE AUDRA (SIREN 418998225)
Indicator 2018 2017 2016
Revenue 4 298 € 5 539 € 12 173 €
Net income -3 650 € -1 021 € 155 €
EBITDA -3 650 € -1 124 € -491 €
Net margin -84.9% -18.4% 1.3%

Revenue and income statement

In 2018, INFORMATIQUE COSTE AUDRA achieves revenue of 4 k€. Revenue is declining over the period 2016-2018 (CAGR: -40.6%). Significant drop of -22% vs 2017. After deducting consumption (5 k€), gross margin stands at -239 €, i.e. a rate of -6%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -4 k€, representing -84.9% of revenue. Warning negative scissor effect: despite revenue change (-22%), EBITDA varies by -225%, reducing margin by 64.6 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -4 k€ (-84.9% of revenue), which will impact equity.

Revenue (2018) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

4 298 €

Gross margin (2018) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

-239 €

EBITDA (2018) ?
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

-3 650 €

EBIT (2018) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-3 650 €

Net income (2018) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-3 650 €

EBITDA margin (2018) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-84.9%

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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 -146%. 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 127%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2018) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-146.465%

Financial autonomy (2018) ?
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

126.688%

Cash flow / Revenue (2018) ?
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

-84.923%

Repayment capacity (2018) ?
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

-0.096

Asset age ratio (2018) ?
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

100.0%

Solvency indicators evolution
INFORMATIQUE COSTE AUDRA

Sector positioning

Debt ratio
-146.47 2018
2016
2017
2018
Q1: 0.0
Med: 18.91
Q3: 103.09
Excellent

In 2018, the debt ratio of INFORMATIQUE COSTE AUDRA (-146.47) 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
126.69% 2018
2016
2017
2018
Q1: 6.6%
Med: 31.78%
Q3: 60.43%
Excellent

In 2018, the financial autonomy of INFORMATIQUE COSTE AUDRA (126.7%) 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
-0.1 years 2018
2016
2017
2018
Q1: 0.0 years
Med: 0.0 years
Q3: 1.73 years
Excellent

In 2018, the repayment capacity of INFORMATIQUE COSTE AUDRA (-0.10) 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 54.53. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2018) ?
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

54.526

Interest coverage (2018) ?
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
INFORMATIQUE COSTE AUDRA

Sector positioning

Liquidity ratio
54.53 2018
2016
2017
2018
Q1: 99.6
Med: 176.01
Q3: 329.26
Watch -10 pts over 3 years

In 2018, the liquidity ratio of INFORMATIQUE COSTE AUDRA (54.53) 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
0.0x 2018
2016
2017
2018
Q1: 0.0x
Med: 0.0x
Q3: 2.84x
Average

In 2018, the interest coverage of INFORMATIQUE COSTE AUDRA (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: 50 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 67 days. Favorable situation: supplier credit is longer than customer credit by 17 days. Inventory turnover is 574 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. WCR is negative (-1021 days): operations structurally generate cash. Notable WCR improvement over the period (-35%), freeing up cash.

Operating WCR (2018) ?
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

-12 194 €

Customer credit (2018) ?
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

50 j

Supplier credit (2018) ?
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

67 j

Inventory turnover (2018) ?
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

574 j

WCR in days of revenue (2018) ?
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

-1021 j

WCR and payment terms evolution
INFORMATIQUE COSTE AUDRA

Positioning of INFORMATIQUE COSTE AUDRA in its sector

Comparison with sector Autres commerces de détail spécialisés divers

Valuation estimate

Based on 123 transactions of similar company sales in 2018, the value of INFORMATIQUE COSTE AUDRA is estimated at 1 837 € (range 603€ - 3 236€). The price/revenue ratio is 0.43x (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.

Estimated enterprise value 2018
123 transactions
0k€ 1k€ 3k€
1 837 € Range: 603€ - 3 236€
NAF 5 année 2018

Valuation method used

Revenue Multiple
4 298 € × 0.43x = 1 837 €
Range: 604€ - 3 236€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 123 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 INFORMATIQUE COSTE AUDRA with other companies in the same sector:

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

Frequently asked questions about INFORMATIQUE COSTE AUDRA

What is the revenue of INFORMATIQUE COSTE AUDRA ?

The revenue of INFORMATIQUE COSTE AUDRA in 2018 is 4 k€.

Is INFORMATIQUE COSTE AUDRA profitable?

INFORMATIQUE COSTE AUDRA recorded a net loss in 2018.

Where is the headquarters of INFORMATIQUE COSTE AUDRA ?

The headquarters of INFORMATIQUE COSTE AUDRA is located in SAINT RAMBERT D'ALBON (26140), in the department Drome.

Where to find the tax return of INFORMATIQUE COSTE AUDRA ?

The tax return of INFORMATIQUE COSTE AUDRA 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 INFORMATIQUE COSTE AUDRA operate?

INFORMATIQUE COSTE AUDRA 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.