SIREN : 828876433
IRIS is a French company founded 9 years ago, specialized in the sector Restauration de type rapide. Based in NANCY (54000), this company of category ETI shows in 2025 a revenue of 781 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-02
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 780 569 € | 1 034 709 € | 1 050 061 € | 979 971 € | 607 146 € | 918 825 € | 1 099 934 € | 1 174 130 € |
| Net income | -51 411 € | 125 374 € | 117 141 € | 124 213 € | -2 067 € | 27 418 € | 74 801 € | 59 135 € |
| EBITDA | 72 899 € | 296 306 € | 294 197 € | 276 100 € | 101 227 € | 103 691 € | 251 359 € | 177 956 € |
| Net margin | -6.6% | 12.1% | 11.2% | 12.7% | -0.3% | 3.0% | 6.8% | 5.0% |
In 2025, IRIS achieves revenue of 781 k€. Revenue is declining over the period 2018-2025 (CAGR: -5.7%). Significant drop of -25% vs 2024. After deducting consumption (172 k€), gross margin stands at 608 k€, i.e. a rate of 78%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 73 k€, representing 9.3% of revenue. Warning negative scissor effect: despite revenue change (-25%), EBITDA varies by -75%, reducing margin by 19.3 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Net income is negative at -51 k€ (-6.6% of revenue), which will impact equity.
780 569 €
608 421 €
72 899 €
-47 683 €
-51 411 €
9.1%
The debt ratio (= Financial debt / Equity x 100) stands at 1710%. 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 4%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 18.2 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 2.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
1709.781%
3.733%
2.116%
18.228
29.4%
In 2025, the debt ratio of IRIS (1709.78) 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 2025, the financial autonomy of IRIS (3.7%) 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 2025, the repayment capacity of IRIS (18.23) 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 101.93. 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 6.1x. Operating income very largely covers interest expenses: high safety margin.
101.928
6.056
In 2025, the liquidity ratio of IRIS (101.93) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.
In 2025, the interest coverage of IRIS (6.1x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 60 days. Excellent situation: suppliers finance 60 days of the operating cycle (retail model). Inventory turnover is 4 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 18 days of revenue, i.e. 39 k€ to permanently finance. Over 2018-2025, WCR increased by +32%, requiring additional financing.
38 865 €
0 j
60 j
4 j
18 j
Based on 557 transactions of similar company sales in 2025, the value of IRIS is estimated at 401 185 € (range 229 478€ - 705 769€). With an EBITDA of 72 899€, the sector multiple of 5.3x is applied. The price/revenue ratio is 0.55x (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.
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This estimate is based on the analysis of 557 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 Restauration de type rapide
The revenue of IRIS in 2025 is 781 k€.
IRIS recorded a net loss in 2025.
The headquarters of IRIS is located in NANCY (54000), in the department Meurthe-et-Moselle.
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 Restauration de type rapide (NAF code 56.10C). See the 'Sector positioning' section above to compare the company with its competitors.