IONA AUDITION : revenue, balance sheet and financial ratios

IONA AUDITION is a French company founded 11 years ago, specialized in the sector Commerce de détail d'articles médicaux et orthopédiques en magasin spécialisé. Based in GRENOBLE (38000), this company of category PME shows in 2024 a revenue of 594 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-08-08

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

Synthèse

Santé financière : Saine

Aucun signal de fragilité majeur : rentabilité positive et structure financière équilibrée.

In summary, IONA AUDITION combines a growing business with positive profitability. Its financial structure is broadly in line with its sector.

Financial history - IONA AUDITION (SIREN 805304847)
Indicator 2024 2023 2016
Revenue 593 776 € 590 731 € 242 008 €
Net income 96 433 € 136 782 € 79 786 €
EBITDA 155 031 € 196 251 € 113 240 €
Net margin 16.2% 23.2% 33.0%

Revenue and income statement

In 2024, IONA AUDITION achieves revenue of 594 k€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +11.9%. Vs 2023: +1%. After deducting consumption (160 k€), gross margin stands at 434 k€, i.e. a rate of 73%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 155 k€, representing 26.1% of revenue. Warning negative scissor effect: despite revenue change (+1%), EBITDA varies by -21%, reducing margin by 7.1 pts. This reflects costs rising faster than revenue. Compared with its sector, this ratio places the company among the best positioned (sector median: 8.2%). Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 96 k€, i.e. 16.2% 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

593 776 €

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

433 993 €

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

155 031 €

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

125 649 €

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

96 433 €

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

26.0%

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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 50%. This ratio is slightly less favorable than the sector median (31.9%). Financial autonomy (= Equity / Total assets x 100) reaches 55%. This ratio is more favorable than the sector median (35.4%). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.1 years of cash flow to repay all financial debt. This ratio is slightly less favorable than the sector median (0.6 years). Cash flow represents 21.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Compared with its sector, this ratio places the company among the best positioned (sector median: 5.9%).

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

50.49%

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

54.83%

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

21.73%

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

1.06

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

34.7%

Solvency indicators evolution
IONA AUDITION

Sector positioning

Debt ratio
50.49% 2024
Q1: 5.16%
Med: 31.89%
Q3: 104.46%
Average -20 pts over 3 years

In 2024, the debt ratio of IONA AUDITION (50.5%) 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
54.83% 2024
Q1: 16.07%
Med: 35.43%
Q3: 57.27%
Good +37 pts over 3 years

In 2024, the financial autonomy of IONA AUDITION (54.8%) 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
1.06 years 2024
Q1: 0.0 years
Med: 0.64 years
Q3: 2.1 years
Average -7 pts over 3 years

In 2024, the repayment capacity of IONA AUDITION (1.06) 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 4.49. Compared with its sector, this ratio places the company among the best positioned (sector median: 2.0). The interest coverage ratio (= EBIT / Interest expenses) is 1.7x. This ratio is more favorable than the sector median (0.8x).

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

4.49

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

1.7

Liquidity indicators evolution
IONA AUDITION

Sector positioning

Liquidity ratio
4.49 2024
Q1: 1.38
Med: 1.99
Q3: 3.21
Excellent +10 pts over 3 years

In 2024, the liquidity ratio of IONA AUDITION (4.49) 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
1.7x 2024
Q1: 0.0x
Med: 0.85x
Q3: 4.59x
Good +8 pts over 3 years

In 2024, the interest coverage of IONA AUDITION (1.7x) 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: 42 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 84 days. Excellent situation: suppliers finance 42 days of the operating cycle (retail model). Inventory turnover is 13 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 85 days of revenue, i.e. 141 k€ to permanently finance. Between 2016 and 2024, WCR worsened by 56 days of revenue, signaling an increased financing need.

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

140 838 €

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

42 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

84 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

13 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

85 j

WCR and payment terms evolution
IONA AUDITION

Positioning of IONA AUDITION in its sector

Comparison with sector Commerce de détail d'articles médicaux et orthopédiques en magasin spécialisé

Valuation estimate

Based on 161 transactions of similar company sales (all years), the value of IONA AUDITION is estimated at 329 751 € (range 180 332€ - 820 640€). With an EBITDA of 155 031€, the sector multiple of 2.7x is applied. 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.

Estimated enterprise value 2024
161 transactions
180k€ 329k€ 820k€
329 751 € Range: 180 332€ - 820 640€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
155 031 € × 2.7x
Estimation 419 549 €
239 929€ - 1 188 834€
Revenue Multiple 30%
593 776 € × 0.32x
Estimation 190 966 €
124 593€ - 349 816€
Net Income Multiple 20%
96 433 € × 3.3x
Estimation 313 438 €
114 949€ - 606 392€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 161 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 détail d'articles médicaux et orthopédiques en magasin spécialisé)

Compare IONA AUDITION with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'articles médicaux et orthopédiques en magasin spécialisé

Top companies in Commerce de détail d'articles médicaux et orthopédiques en magasin spécialisé

Largest companies by revenue in the sector Commerce de détail d'articles médicaux et orthopédiques en magasin spécialisé:

Top companies in Isere

Largest companies by revenue in the department Isere:

Voir le classement complet du département Isere

Frequently asked questions about IONA AUDITION

What is the revenue of IONA AUDITION ?

The revenue of IONA AUDITION in 2024 is 594 k€.

Is IONA AUDITION profitable?

Yes, IONA AUDITION generated a net profit of 96 k€ in 2024.

Where is the headquarters of IONA AUDITION ?

The headquarters of IONA AUDITION is located in GRENOBLE (38000), in the department Isere.

Where to find the tax return of IONA AUDITION ?

The tax return of IONA AUDITION 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 IONA AUDITION operate?

IONA AUDITION operates in the sector Commerce de détail d'articles médicaux et orthopédiques en magasin spécialisé (NAF code 47.74Z). See the 'Sector positioning' section above to compare the company with its competitors.