SIREN : 307047969
IRIS is a French company founded 50 years ago, specialized in the sector Commerces de détail d'optique. Based in AULNAY-SOUS-BOIS (93600), this company of category PME shows in 2024 a revenue of 1.8 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 1 806 504 € | 1 922 038 € | 2 147 255 € | 1 744 743 € | 1 687 587 € | 2 025 321 € | 1 951 370 € | 2 021 563 € | 1 962 371 € |
| Net income | 71 844 € | 152 537 € | 108 326 € | 294 379 € | 114 359 € | 200 810 € | 229 663 € | 249 603 € | 188 819 € |
| EBITDA | 138 457 € | 210 860 € | 155 027 € | 363 475 € | 176 906 € | 290 663 € | 363 300 € | 410 782 € | 312 814 € |
| Net margin | 4.0% | 7.9% | 5.0% | 16.9% | 6.8% | 9.9% | 11.8% | 12.3% | 9.6% |
In 2024, IRIS achieves revenue of 1.8 M€. Activity remains stable over the period (CAGR: -1.0%). Slight decline of -6% vs 2023. After deducting consumption (665 k€), gross margin stands at 1.1 M€, i.e. a rate of 63%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 138 k€, representing 7.7% of revenue. Warning negative scissor effect: despite revenue change (-6%), EBITDA varies by -34%, reducing margin by 3.3 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 72 k€, i.e. 4.0% of revenue. This profit can be retained or distributed to shareholders.
1 806 504 €
1 141 553 €
138 457 €
128 786 €
71 844 €
7.6%
The debt ratio (= Financial debt / Equity x 100) stands at 124%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 26%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.0 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 5.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
123.897%
26.466%
5.943%
4.013
62.1%
In 2024, the debt ratio of IRIS (123.90) 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.
In 2024, the financial autonomy of IRIS (26.5%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of IRIS (4.01) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 80.30. 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 11.9x. Operating income very largely covers interest expenses: high safety margin.
80.303
11.907
In 2024, the liquidity ratio of IRIS (80.30) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
In 2024, the interest coverage of IRIS (11.9x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 18 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 116 days. Excellent situation: suppliers finance 98 days of the operating cycle (retail model). Inventory turnover is 56 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 77 days of revenue, i.e. 388 k€ to permanently finance. Over 2016-2024, WCR increased by +77%, requiring additional financing.
387 694 €
18 j
116 j
56 j
77 j
Based on 117 transactions of similar company sales in 2024, the value of IRIS is estimated at 596 915 € (range 368 984€ - 1 053 682€). With an EBITDA of 138 457€, the sector multiple of 4.0x is applied. The price/revenue ratio is 0.53x (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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 117 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare IRIS with other companies in the same sector:
Voir toutes les statistiques du secteur Commerces de détail d'optique
The revenue of IRIS in 2024 is 1.8 M€.
Yes, IRIS generated a net profit of 72 k€ in 2024.
The headquarters of IRIS is located in AULNAY-SOUS-BOIS (93600), in the department Seine-Saint-Denis.
The tax return of IRIS 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).
IRIS operates in the sector Commerces de détail d'optique (NAF code 47.78A). See the 'Sector positioning' section above to compare the company with its competitors.