Employees: 12 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: ETICreation date: 2000-02-01 (26 years)Status: ActiveBusiness sector: Commerce de détail de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus)Location: PORTET-SUR-GARONNE (31120), Haute-Garonne
IRRI 31 : revenue, balance sheet and financial ratios
IRRI 31 is a French company
founded 26 years ago,
specialized in the sector Commerce de détail de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus).
Based in PORTET-SUR-GARONNE (31120),
this company of category ETI
shows in 2024 a revenue of 6.3 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2024, IRRI 31 achieves revenue of 6.3 M€. Revenue is growing positively over 9 years (CAGR: +3.0%). Slight decline of -5% vs 2023. After deducting consumption (3.9 M€), gross margin stands at 2.4 M€, i.e. a rate of 38%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 254 k€, representing 4.1% of revenue. Warning negative scissor effect: despite revenue change (-5%), EBITDA varies by -58%, reducing margin by 5.0 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -92 k€ (-1.5% 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
6 254 063 €
Gross margin (2024)
?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
2 362 262 €
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
254 014 €
EBIT (2024)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
-16 198 €
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
-92 093 €
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
4.1%
Loading income statement...
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
Loading data...
Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
Loading data...
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 89%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 38%. 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
88.679%
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
38.241%
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
-1.212%
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
-15.577
Asset age ratio (2024)
?
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
-596.382
-481.181
769.48
548.692
195.34
105.002
104.396
69.414
88.679
Financial autonomy
-16.447
-20.705
8.07
10.459
20.374
27.443
34.413
40.011
38.241
Repayment capacity
63.47
-67.933
20.041
14.526
3.985
2.501
2.916
3.783
-15.577
Cash flow / Revenue
0.812%
-0.875%
1.621%
2.002%
4.44%
4.933%
6.167%
3.951%
-1.212%
Sector positioning
Debt ratio
88.682024
2022
2023
2024
Q1: 9.73
Med: 33.55
Q3: 86.15
Average
In 2024, the debt ratio of IRRI 31 (88.68) 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
38.24%2024
2022
2023
2024
Q1: 31.32%
Med: 49.55%
Q3: 64.0%
Average
In 2024, the financial autonomy of IRRI 31 (38.2%) 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
-15.58 years2024
2022
2023
2024
Q1: 0.0 years
Med: 1.06 years
Q3: 3.73 years
Excellent-40 pts over 3 years
In 2024, the repayment capacity of IRRI 31 (-15.58) 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 206.84. 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 34.1x. Operating income very largely covers interest expenses: high safety margin.
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
206.84
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
34.099
Liquidity indicators evolution IRRI 31
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
275.851
221.172
162.397
149.897
110.798
108.387
194.208
179.435
206.84
Interest coverage
20.224
29.831
9.756
9.204
4.411
3.487
4.067
13.399
34.099
Sector positioning
Liquidity ratio
206.842024
2022
2023
2024
Q1: 192.44
Med: 280.1
Q3: 411.12
Average
In 2024, the liquidity ratio of IRRI 31 (206.84) 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.
Interest coverage
34.1x2024
2022
2023
2024
Q1: 0.0x
Med: 2.75x
Q3: 13.31x
Excellent+10 pts over 3 years
In 2024, the interest coverage of IRRI 31 (34.1x) 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) and payment terms
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 3 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 28 days. Favorable situation: supplier credit is longer than customer credit by 25 days. Inventory turnover is 98 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 77 days of revenue, i.e. 1.3 M€ to permanently finance. Over 2016-2024, WCR increased by +67%, 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
1 334 930 €
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
3 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
28 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
98 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
77 j
WCR and payment terms evolution IRRI 31
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Operating WCR
799 949 €
710 296 €
853 485 €
666 047 €
469 206 €
588 112 €
1 176 185 €
1 224 728 €
1 334 930 €
Inventory turnover (days)
53
67
63
65
62
66
91
95
98
Customer payment term (days)
4
11
9
4
2
2
2
2
3
Supplier payment term (days)
13
24
33
33
32
35
19
29
28
Positioning of IRRI 31 in its sector
Comparison with sector Commerce de détail de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus)
Valuation estimate
Indicative estimate only : the number of comparable transactions in this sector is limited (30 transactions).
This range of 621 151€ to 2 352 974€ is provided for information purposes only and requires in-depth analysis to be confirmed.
Estimated enterprise value2024
Indicative
621k€1339k€2352k€
1 339 976 €Range: 621 151€ - 2 352 974€
NAF 5 année 2024
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 30 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 de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus))
Compare IRRI 31 with other companies in the same sector:
The headquarters of IRRI 31 is located in PORTET-SUR-GARONNE (31120), in the department Haute-Garonne.
Where to find the tax return of IRRI 31 ?
The tax return of IRRI 31 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 IRRI 31 operate?
IRRI 31 operates in the sector Commerce de détail de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus) (NAF code 47.52B). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
Rotate your phone to landscape mode to view the chart