INSTITUT TECHNIQUE DE COMPTABILITE ET D'AUDIT : revenue, balance sheet and financial ratios

INSTITUT TECHNIQUE DE COMPTABILITE ET D'AUDIT is a French company founded 29 years ago, specialized in the sector Activités des sociétés holding. Based in HERICY (77850), this company of category PME shows in 2024 a revenue of 151 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - INSTITUT TECHNIQUE DE COMPTABILITE ET D'AUDIT (SIREN 408164903)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 150 871 € 153 276 € 167 967 € 98 942 € 35 132 € 10 520 € N/C N/C N/C
Net income 94 021 € 85 991 € 100 976 € 54 353 € 21 210 € 905 € 102 252 € 102 252 € 2 623 €
EBITDA 121 038 € 112 006 € 126 803 € 76 044 € 25 761 € 5 486 € -2 181 € -2 181 € -2 488 €
Net margin 62.3% 56.1% 60.1% 54.9% 60.4% 8.6% N/C N/C N/C

Revenue and income statement

In 2024, INSTITUT TECHNIQUE DE COMPTABILITE ET D'AUDIT achieves revenue of 151 k€. Over the period 2019-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +70.3%. Slight decline of -2% vs 2023. After deducting consumption (0 €), gross margin stands at 151 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 121 k€, representing 80.2% of revenue. Positive scissor effect: EBITDA margin improves by +7.2 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 94 k€, i.e. 62.3% 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

150 871 €

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

150 871 €

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

121 038 €

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

113 985 €

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

94 021 €

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

80.2%

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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 28%. 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 64%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 66.6% 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

27.791%

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

64.086%

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

66.615%

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

0.437

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

40.5%

Solvency indicators evolution
INSTITUT TECHNIQUE DE COMPTABILITE ET D'AUDIT

Sector positioning

Debt ratio
27.79 2024
2022
2023
2024
Q1: 0.01
Med: 8.77
Q3: 62.6
Average -16 pts over 3 years

In 2024, the debt ratio of INSTITUT TECHNIQUE DE COM... (27.79) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
64.09% 2024
2022
2023
2024
Q1: 15.71%
Med: 62.26%
Q3: 91.3%
Good +19 pts over 3 years

In 2024, the financial autonomy of INSTITUT TECHNIQUE DE COM... (64.1%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
0.44 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.09 years
Q3: 3.07 years
Average -18 pts over 3 years

In 2024, the repayment capacity of INSTITUT TECHNIQUE DE COM... (0.44) 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 522.93. 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

522.932

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
INSTITUT TECHNIQUE DE COMPTABILITE ET D'AUDIT

Sector positioning

Liquidity ratio
522.93 2024
2022
2023
2024
Q1: 138.65
Med: 681.09
Q3: 3914.52
Average -11 pts over 3 years

In 2024, the liquidity ratio of INSTITUT TECHNIQUE DE COM... (522.93) 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
0.0x 2024
2022
2023
2024
Q1: -74.77x
Med: 0.0x
Q3: 0.0x
Good

In 2024, the interest coverage of INSTITUT TECHNIQUE DE COM... (0.0x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 268 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 161 days. The gap of 107 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 265 days of revenue, i.e. 111 k€ to permanently finance.

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

111 246 €

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

268 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

161 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

265 j

WCR and payment terms evolution
INSTITUT TECHNIQUE DE COMPTABILITE ET D'AUDIT

Positioning of INSTITUT TECHNIQUE DE COMPTABILITE ET D'AUDIT in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Based on 54 transactions of similar company sales in 2024, the value of INSTITUT TECHNIQUE DE COMPTABILITE ET D'AUDIT is estimated at 346 762 € (range 83 628€ - 676 458€). With an EBITDA of 121 038€, the sector multiple of 4.8x is applied. The price/revenue ratio is 0.59x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
54 tx
83k€ 346k€ 676k€
346 762 € Range: 83 628€ - 676 458€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
121 038 € × 4.8x
Estimation 585 322 €
99 081€ - 1 008 680€
Revenue Multiple 30%
150 871 € × 0.59x
Estimation 88 829 €
55 263€ - 105 600€
Net Income Multiple 20%
94 021 € × 1.5x
Estimation 137 267 €
87 547€ - 702 192€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 54 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 (Activités des sociétés holding)

Compare INSTITUT TECHNIQUE DE COMPTABILITE ET D'AUDIT with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about INSTITUT TECHNIQUE DE COMPTABILITE ET D'AUDIT

What is the revenue of INSTITUT TECHNIQUE DE COMPTABILITE ET D'AUDIT ?

The revenue of INSTITUT TECHNIQUE DE COMPTABILITE ET D'AUDIT in 2024 is 151 k€.

Is INSTITUT TECHNIQUE DE COMPTABILITE ET D'AUDIT profitable?

Yes, INSTITUT TECHNIQUE DE COMPTABILITE ET D'AUDIT generated a net profit of 94 k€ in 2024.

Where is the headquarters of INSTITUT TECHNIQUE DE COMPTABILITE ET D'AUDIT ?

The headquarters of INSTITUT TECHNIQUE DE COMPTABILITE ET D'AUDIT is located in HERICY (77850), in the department Seine-et-Marne.

Where to find the tax return of INSTITUT TECHNIQUE DE COMPTABILITE ET D'AUDIT ?

The tax return of INSTITUT TECHNIQUE DE COMPTABILITE ET D'AUDIT 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 INSTITUT TECHNIQUE DE COMPTABILITE ET D'AUDIT operate?

INSTITUT TECHNIQUE DE COMPTABILITE ET D'AUDIT operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.