IRIS : revenue, balance sheet and financial ratios
IRIS is a French company
founded 22 years ago,
specialized in the sector Supermarchés.
Based in RIS-ORANGIS (91130),
this company of category PME
shows in 2020 a revenue of 16.0 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2024, IRIS generates positive net income of 571 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
571 183 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 37%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 60%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2024)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
36.943%
Financial autonomy (2024)
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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
59.69%
Asset age ratio (2024)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Debt ratio
55.351
50.168
82.565
89.019
76.065
77.68
65.074
58.429
36.943
Financial autonomy
63.749
44.883
39.555
37.537
40.188
41.297
43.698
45.702
59.69
Repayment capacity
-34.126
None
6.948
6.852
4.522
None
None
None
None
Cash flow / Revenue
None%
None%
1.562%
1.731%
2.039%
None%
None%
None%
None%
Sector positioning
Debt ratio
36.942024
2022
2023
2024
Q1: 1.09
Med: 38.44
Q3: 110.66
Good-9 pts over 3 years
In 2024, the debt ratio of IRIS (36.94) 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
59.69%2024
2022
2023
2024
Q1: 14.11%
Med: 31.97%
Q3: 48.11%
Excellent+10 pts over 3 years
In 2024, the financial autonomy of IRIS (59.7%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 254.06. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2024)
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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
254.063
Liquidity indicators evolution IRIS
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Liquidity ratio
582.876
109.738
114.939
134.342
140.462
188.766
182.298
189.6
254.063
Interest coverage
-62.397
None
7.922
7.364
3.681
None
None
None
None
Sector positioning
Liquidity ratio
254.062024
2022
2023
2024
Q1: 105.99
Med: 141.63
Q3: 201.49
Excellent+7 pts over 3 years
In 2024, the liquidity ratio of IRIS (254.06) 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.
Working capital requirement (WCR) and payment terms
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.
Operating WCR (2024)
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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
0 €
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
0 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
0 j
Inventory turnover (2024)
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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 and payment terms evolution IRIS
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Operating WCR
0 €
0 €
932 991 €
969 282 €
917 742 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
0
0
19
20
17
0
0
0
0
Customer payment term (days)
0
0
1
1
1
0
0
0
0
Supplier payment term (days)
304
0
28
32
28
0
0
0
0
Positioning of IRIS in its sector
Comparison with sector Supermarchés
Valuation estimate
Based on 551 transactions of similar company sales
in 2024,
the value of IRIS is estimated at
3 327 533 €
(range 1 501 089€ - 7 514 598€).
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 value2024
551 transactions
1501k€3327k€7514k€
3 327 533 €Range: 1 501 089€ - 7 514 598€
NAF 5 année 2024
Valuation method used
Net Income Multiple
571 183 €
×
5.8x
=3 327 534 €
Range: 1 501 089€ - 7 514 599€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 551 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 (Supermarchés)
Compare IRIS with other companies in the same sector:
Yes, IRIS generated a net profit of 571 k€ in 2024.
Where is the headquarters of IRIS ?
The headquarters of IRIS is located in RIS-ORANGIS (91130), in the department Essonne.
Where to find the tax return of IRIS ?
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).
In which sector does IRIS operate?
IRIS operates in the sector Supermarchés (NAF code 47.11D). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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