INSTRUMENT ET TRAITEMENT ESSAIS SUR SITE : revenue, balance sheet and financial ratios

INSTRUMENT ET TRAITEMENT ESSAIS SUR SITE is a French company founded 42 years ago, specialized in the sector Analyses, essais et inspections techniques. Based in RUEIL-MALMAISON (92500), this company of category ETI shows in 2024 a revenue of 46.9 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 - INSTRUMENT ET TRAITEMENT ESSAIS SUR SITE (SIREN 329727390)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 46 855 771 € 43 959 251 € 44 393 055 € 41 784 222 € 36 373 268 € 34 364 277 € 27 775 582 € 24 804 876 € 22 735 680 €
Net income 3 281 074 € 3 427 684 € 7 850 966 € 3 726 760 € 2 475 048 € 1 805 150 € 1 416 558 € 1 265 804 € 781 362 €
EBITDA 5 331 609 € 3 828 948 € 5 910 642 € 6 182 330 € 4 513 630 € 4 107 177 € 2 808 022 € 1 533 245 € 732 916 €
Net margin 7.0% 7.8% 17.7% 8.9% 6.8% 5.3% 5.1% 5.1% 3.4%

Revenue and income statement

In 2024, INSTRUMENT ET TRAITEMENT ESSAIS SUR SITE achieves revenue of 46.9 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +9.5%. Vs 2023: +7%. After deducting consumption (1.2 M€), gross margin stands at 45.7 M€, i.e. a rate of 97%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 5.3 M€, representing 11.4% of revenue. Positive scissor effect: EBITDA margin improves by +2.7 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 3.3 M€, i.e. 7.0% 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

46 855 771 €

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

45 654 337 €

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

5 331 609 €

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

4 837 706 €

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

3 281 074 €

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

11.3%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 6%. 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 35%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 8.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

6.4%

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

35.081%

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

8.245%

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

0.196

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

18.1%

Solvency indicators evolution
INSTRUMENT ET TRAITEMENT ESSAIS SUR SITE

Sector positioning

Debt ratio
6.4 2024
2022
2023
2024
Q1: 0.0
Med: 9.99
Q3: 48.5
Good -32 pts over 3 years

In 2024, the debt ratio of INSTRUMENT ET TRAITEMENT ... (6.40) 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
35.08% 2024
2022
2023
2024
Q1: 11.63%
Med: 34.78%
Q3: 58.76%
Good

In 2024, the financial autonomy of INSTRUMENT ET TRAITEMENT ... (35.1%) 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
0.2 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.87 years
Average -19 pts over 3 years

In 2024, the repayment capacity of INSTRUMENT ET TRAITEMENT ... (0.20) 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 186.20. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 1.8x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

186.204

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

1.809

Liquidity indicators evolution
INSTRUMENT ET TRAITEMENT ESSAIS SUR SITE

Sector positioning

Liquidity ratio
186.2 2024
2022
2023
2024
Q1: 133.14
Med: 205.95
Q3: 337.03
Average -13 pts over 3 years

In 2024, the liquidity ratio of INSTRUMENT ET TRAITEMENT ... (186.20) 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
1.81x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.02x
Q3: 2.48x
Good

In 2024, the interest coverage of INSTRUMENT ET TRAITEMENT ... (1.8x) 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: 119 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 92 days. The company must finance 27 days of gap between collections and payments. Inventory turnover is 28 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 64 days of revenue, i.e. 8.3 M€ to permanently finance. Over 2016-2024, WCR increased by +56%, requiring additional financing.

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

8 322 991 €

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

119 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

92 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

28 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

64 j

WCR and payment terms evolution
INSTRUMENT ET TRAITEMENT ESSAIS SUR SITE

Positioning of INSTRUMENT ET TRAITEMENT ESSAIS SUR SITE in its sector

Comparison with sector Analyses, essais et inspections techniques

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (41 transactions). This range of 3 192 966€ to 26 549 876€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
3192k€ 15652k€ 26549k€
15 652 359 € Range: 3 192 966€ - 26 549 876€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 41 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 (Analyses, essais et inspections techniques)

Compare INSTRUMENT ET TRAITEMENT ESSAIS SUR SITE with other companies in the same sector:

Voir toutes les statistiques du secteur Analyses, essais et inspections techniques

Frequently asked questions about INSTRUMENT ET TRAITEMENT ESSAIS SUR SITE

What is the revenue of INSTRUMENT ET TRAITEMENT ESSAIS SUR SITE ?

The revenue of INSTRUMENT ET TRAITEMENT ESSAIS SUR SITE in 2024 is 46.9 M€.

Is INSTRUMENT ET TRAITEMENT ESSAIS SUR SITE profitable?

Yes, INSTRUMENT ET TRAITEMENT ESSAIS SUR SITE generated a net profit of 3.3 M€ in 2024.

Where is the headquarters of INSTRUMENT ET TRAITEMENT ESSAIS SUR SITE ?

The headquarters of INSTRUMENT ET TRAITEMENT ESSAIS SUR SITE is located in RUEIL-MALMAISON (92500), in the department Hauts-de-Seine.

Where to find the tax return of INSTRUMENT ET TRAITEMENT ESSAIS SUR SITE ?

The tax return of INSTRUMENT ET TRAITEMENT ESSAIS SUR SITE 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 INSTRUMENT ET TRAITEMENT ESSAIS SUR SITE operate?

INSTRUMENT ET TRAITEMENT ESSAIS SUR SITE operates in the sector Analyses, essais et inspections techniques (NAF code 71.20B). See the 'Sector positioning' section above to compare the company with its competitors.