INVESTISSEMENT ET COMMERCE CINEMA : revenue, balance sheet and financial ratios

INVESTISSEMENT ET COMMERCE CINEMA is a French company founded 29 years ago, specialized in the sector Distribution de films cinématographiques. Based in SAINTE-MARIE (97438), this company of category PME shows in 2025 a revenue of 2.2 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 - INVESTISSEMENT ET COMMERCE CINEMA (SIREN 407753623)
Indicator 2025 2024 2023 2022 2021 2020 2019 2017 2016
Revenue 2 198 466 € 2 159 583 € 2 655 704 € 1 621 536 € 796 971 € 3 032 742 € 4 128 408 € 5 255 881 € 4 976 232 €
Net income -1 407 396 € -217 842 € 968 259 € 60 307 € 803 692 € 1 505 030 € 558 890 € 528 427 € 412 605 €
EBITDA -33 512 € -284 549 € 485 001 € -49 884 € -15 705 € 207 922 € 548 036 € 1 700 470 € 1 671 513 €
Net margin -64.0% -10.1% 36.5% 3.7% 100.8% 49.6% 13.5% 10.1% 8.3%

Revenue and income statement

In 2025, INVESTISSEMENT ET COMMERCE CINEMA achieves revenue of 2.2 M€. Revenue is declining over the period 2016-2025 (CAGR: -8.7%). Vs 2024: +2%. After deducting consumption (24 k€), gross margin stands at 2.2 M€, i.e. a rate of 99%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -34 k€, representing -1.5% of revenue. Positive scissor effect: EBITDA margin improves by +11.7 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -1.4 M€ (-64.0% of revenue), which will impact equity.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 198 466 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

2 174 793 €

EBITDA (2025) ?
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

-33 512 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-1 487 311 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-1 407 396 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-1.5%

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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 672%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 12%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 36.1 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 7.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

672.399%

Financial autonomy (2025) ?
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

11.511%

Cash flow / Revenue (2025) ?
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

7.472%

Repayment capacity (2025) ?
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

36.086

Asset age ratio (2025) ?
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

2.3%

Solvency indicators evolution
INVESTISSEMENT ET COMMERCE CINEMA

Sector positioning

Debt ratio
672.4 2025
2023
2024
2025
Q1: -20.64
Med: 0.05
Q3: 24.78
Watch +23 pts over 3 years

In 2025, the debt ratio of INVESTISSEMENT ET COMMERC... (672.40) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
11.51% 2025
2023
2024
2025
Q1: -71.09%
Med: 15.27%
Q3: 45.11%
Average -21 pts over 3 years

In 2025, the financial autonomy of INVESTISSEMENT ET COMMERC... (11.5%) 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
36.09 years 2025
2023
2024
2025
Q1: -0.39 years
Med: 0.17 years
Q3: 1.2 years
Watch +23 pts over 3 years

In 2025, the repayment capacity of INVESTISSEMENT ET COMMERC... (36.09) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 1394.78. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

1394.782

Interest coverage (2025) ?
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

-1.567

Liquidity indicators evolution
INVESTISSEMENT ET COMMERCE CINEMA

Sector positioning

Liquidity ratio
1394.78 2025
2023
2024
2025
Q1: 85.07
Med: 98.24
Q3: 166.96
Excellent +23 pts over 3 years

In 2025, the liquidity ratio of INVESTISSEMENT ET COMMERC... (1394.78) 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
-1.57x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.06x
Q3: 0.73x
Watch -56 pts over 3 years

In 2025, the interest coverage of INVESTISSEMENT ET COMMERC... (-1.6x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 389 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 48 days. The gap of 341 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 3 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 630 days of revenue, i.e. 3.8 M€ to permanently finance. Over 2016-2025, WCR increased by +90%, requiring additional financing.

Operating WCR (2025) ?
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

3 849 998 €

Customer credit (2025) ?
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

389 j

Supplier credit (2025) ?
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

48 j

Inventory turnover (2025) ?
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

3 j

WCR in days of revenue (2025) ?
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

630 j

WCR and payment terms evolution
INVESTISSEMENT ET COMMERCE CINEMA

Positioning of INVESTISSEMENT ET COMMERCE CINEMA in its sector

Comparison with sector Distribution de films cinématographiques

Valuation estimate

Based on 88 transactions of similar company sales (all years), the value of INVESTISSEMENT ET COMMERCE CINEMA is estimated at 709 237 € (range 524 241€ - 1 522 087€). The price/revenue ratio is 0.32x (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 2025
88 tx
524k€ 709k€ 1522k€
709 237 € Range: 524 241€ - 1 522 087€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation method used

Revenue Multiple
2 198 466 € × 0.32x = 709 238 €
Range: 524 242€ - 1 522 088€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 88 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 (Distribution de films cinématographiques)

Compare INVESTISSEMENT ET COMMERCE CINEMA with other companies in the same sector:

Voir toutes les statistiques du secteur Distribution de films cinématographiques

Frequently asked questions about INVESTISSEMENT ET COMMERCE CINEMA

What is the revenue of INVESTISSEMENT ET COMMERCE CINEMA ?

The revenue of INVESTISSEMENT ET COMMERCE CINEMA in 2025 is 2.2 M€.

Is INVESTISSEMENT ET COMMERCE CINEMA profitable?

INVESTISSEMENT ET COMMERCE CINEMA recorded a net loss in 2025.

Where is the headquarters of INVESTISSEMENT ET COMMERCE CINEMA ?

The headquarters of INVESTISSEMENT ET COMMERCE CINEMA is located in SAINTE-MARIE (97438), in the department La Reunion.

Where to find the tax return of INVESTISSEMENT ET COMMERCE CINEMA ?

The tax return of INVESTISSEMENT ET COMMERCE CINEMA 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 INVESTISSEMENT ET COMMERCE CINEMA operate?

INVESTISSEMENT ET COMMERCE CINEMA operates in the sector Distribution de films cinématographiques (NAF code 59.13A). See the 'Sector positioning' section above to compare the company with its competitors.