IRAM-SOCIETE D'ETUDES ET D'INTERVENTIONS IRAM DEVELOPPEMENT : revenue, balance sheet and financial ratios

IRAM-SOCIETE D'ETUDES ET D'INTERVENTIONS IRAM DEVELOPPEMENT is a French company founded 25 years ago, specialized in the sector Activités spécialisées, scientifiques et techniques diverses. Based in PARIS (75013), this company of category PME shows in 2024 a revenue of 5.5 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 - IRAM-SOCIETE D'ETUDES ET D'INTERVENTIONS IRAM DEVELOPPEMENT (SIREN 433358223)
Indicator 2024 2023 2022 2020 2019 2017 2016
Revenue 5 492 850 € 5 789 997 € 5 798 819 € 5 188 359 € 6 581 738 € 5 681 912 € 5 026 845 €
Net income -116 550 € -130 521 € 15 846 € -75 025 € 175 247 € 95 442 € -59 907 €
EBITDA -169 692 € -175 576 € -122 179 € -327 157 € 293 639 € 234 955 € -37 740 €
Net margin -2.1% -2.3% 0.3% -1.4% 2.7% 1.7% -1.2%

Revenue and income statement

In 2024, IRAM-SOCIETE D'ETUDES ET D'INTERVENTIONS IRAM DEVELOPPEMENT achieves revenue of 5.5 M€. Revenue is growing positively over 7 years (CAGR: +1.1%). Slight decline of -5% vs 2023. After deducting consumption (0 €), gross margin stands at 5.5 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -170 k€, representing -3.1% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -117 k€ (-2.1% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

5 492 850 €

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

5 492 850 €

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

-169 692 €

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

-175 808 €

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

-116 550 €

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

-3.1%

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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 197%. 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 21%. The balance between equity and debt is satisfactory.

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

197.147%

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

20.832%

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

-2.027%

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

-15.764

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

14.4%

Solvency indicators evolution
IRAM-SOCIETE D'ETUDES ET D'INTERVENTIONS IRAM DEVELOPPEMENT

Sector positioning

Debt ratio
197.15 2024
2022
2023
2024
Q1: 0.0
Med: 4.67
Q3: 40.89
Average

In 2024, the debt ratio of IRAM-SOCIETE D'ETUDES ET ... (197.15) 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
20.83% 2024
2022
2023
2024
Q1: 4.58%
Med: 32.74%
Q3: 63.16%
Average

In 2024, the financial autonomy of IRAM-SOCIETE D'ETUDES ET ... (20.8%) 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
-15.76 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.43 years
Excellent

In 2024, the repayment capacity of IRAM-SOCIETE D'ETUDES ET ... (-15.76) 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 339.44. 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

339.445

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

-20.436

Liquidity indicators evolution
IRAM-SOCIETE D'ETUDES ET D'INTERVENTIONS IRAM DEVELOPPEMENT

Sector positioning

Liquidity ratio
339.44 2024
2022
2023
2024
Q1: 144.63
Med: 259.05
Q3: 521.3
Good +8 pts over 3 years

In 2024, the liquidity ratio of IRAM-SOCIETE D'ETUDES ET ... (339.44) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
-20.44x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.45x
Average

In 2024, the interest coverage of IRAM-SOCIETE D'ETUDES ET ... (-20.4x) 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: 72 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 75 days. Favorable situation: supplier credit is longer than customer credit by 3 days. Overall, WCR represents 182 days of revenue, i.e. 2.8 M€ to permanently finance. Over 2016-2024, WCR increased by +188%, 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

2 775 262 €

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

72 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

75 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

182 j

WCR and payment terms evolution
IRAM-SOCIETE D'ETUDES ET D'INTERVENTIONS IRAM DEVELOPPEMENT

Positioning of IRAM-SOCIETE D'ETUDES ET D'INTERVENTIONS IRAM DEVELOPPEMENT in its sector

Comparison with sector Activités spécialisées, scientifiques et techniques diverses

Valuation estimate

Based on 98 transactions of similar company sales (all years), the value of IRAM-SOCIETE D'ETUDES ET D'INTERVENTIONS IRAM DEVELOPPEMENT is estimated at 1 996 562 € (range 655 607€ - 3 378 296€). The price/revenue ratio is 0.36x (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 2024
98 tx
655k€ 1996k€ 3378k€
1 996 562 € Range: 655 607€ - 3 378 296€
NAF 5 all-time

Valuation method used

Revenue Multiple
5 492 850 € × 0.36x = 1 996 562 €
Range: 655 608€ - 3 378 296€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 98 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 spécialisées, scientifiques et techniques diverses)

Compare IRAM-SOCIETE D'ETUDES ET D'INTERVENTIONS IRAM DEVELOPPEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Activités spécialisées, scientifiques et techniques diverses

Frequently asked questions about IRAM-SOCIETE D'ETUDES ET D'INTERVENTIONS IRAM DEVELOPPEMENT

What is the revenue of IRAM-SOCIETE D'ETUDES ET D'INTERVENTIONS IRAM DEVELOPPEMENT ?

The revenue of IRAM-SOCIETE D'ETUDES ET D'INTERVENTIONS IRAM DEVELOPPEMENT in 2024 is 5.5 M€.

Is IRAM-SOCIETE D'ETUDES ET D'INTERVENTIONS IRAM DEVELOPPEMENT profitable?

IRAM-SOCIETE D'ETUDES ET D'INTERVENTIONS IRAM DEVELOPPEMENT recorded a net loss in 2024.

Where is the headquarters of IRAM-SOCIETE D'ETUDES ET D'INTERVENTIONS IRAM DEVELOPPEMENT ?

The headquarters of IRAM-SOCIETE D'ETUDES ET D'INTERVENTIONS IRAM DEVELOPPEMENT is located in PARIS (75013), in the department Paris.

Where to find the tax return of IRAM-SOCIETE D'ETUDES ET D'INTERVENTIONS IRAM DEVELOPPEMENT ?

The tax return of IRAM-SOCIETE D'ETUDES ET D'INTERVENTIONS IRAM DEVELOPPEMENT 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 IRAM-SOCIETE D'ETUDES ET D'INTERVENTIONS IRAM DEVELOPPEMENT operate?

IRAM-SOCIETE D'ETUDES ET D'INTERVENTIONS IRAM DEVELOPPEMENT operates in the sector Activités spécialisées, scientifiques et techniques diverses (NAF code 74.90B). See the 'Sector positioning' section above to compare the company with its competitors.