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IRVI : revenue, balance sheet and financial ratios

IRVI is a French company founded 28 years ago, specialized in the sector Programmation informatique. Based in GUIPAVAS (29490), this company of category PME shows in 2023 a revenue of 979 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

Financial history - IRVI (SIREN 417997988)
Indicator 2025 2024 2023 2021 2020
Revenue N/C N/C 978 764 € N/C N/C
Net income 139 865 € -59 548 € 67 697 € 60 017 € 41 227 €
EBITDA N/C N/C 89 833 € N/C N/C
Net margin N/C N/C 6.9% N/C N/C

Revenue and income statement

In 2025, IRVI generates positive net income of 140 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2020-2025: 41 k€ -> 140 k€.

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

139 865 €

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Chart evolution

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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 4%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 69%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

4.337%

Financial autonomy (2025) ?
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

68.56%

Asset age ratio (2025) ?
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

58.3%

Solvency indicators evolution
IRVI

Sector positioning

Debt ratio
4.34 2025
2023
2024
2025
Q1: 0.0
Med: 1.68
Q3: 32.63
Average

In 2025, the debt ratio of IRVI (4.34) 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
68.56% 2025
2023
2024
2025
Q1: 7.59%
Med: 40.11%
Q3: 69.4%
Good

In 2025, the financial autonomy of IRVI (68.6%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
0.68 years 2023
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 0.46 years
Average

In 2023, the repayment capacity of IRVI (0.68) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 910.25. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

910.252

Liquidity indicators evolution
IRVI

Sector positioning

Liquidity ratio
910.25 2025
2023
2024
2025
Q1: 151.24
Med: 278.79
Q3: 555.43
Excellent

In 2025, the liquidity ratio of IRVI (910.25) 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.

Interest coverage
0.72x 2023
2023
Q1: 0.0x
Med: 0.0x
Q3: 0.45x
Excellent

In 2023, the interest coverage of IRVI (0.7x) 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.

Operating WCR (2025) ?
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 (2025) ?
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 (2025) ?
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 (2025) ?
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
IRVI

Positioning of IRVI in its sector

Comparison with sector Programmation informatique

Valuation estimate

Based on 120 transactions of similar company sales (all years), the value of IRVI is estimated at 301 054 € (range 130 639€ - 831 439€). 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 value 2025
120 transactions
130k€ 301k€ 831k€
301 054 € Range: 130 639€ - 831 439€
NAF 5 all-time

Valuation method used

Net Income Multiple
139 865 € × 2.2x = 301 055 €
Range: 130 640€ - 831 440€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 120 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 (Programmation informatique)

Compare IRVI with other companies in the same sector:

Frequently asked questions about IRVI

What is the revenue of IRVI ?

The revenue of IRVI in 2023 is 979 k€.

Is IRVI profitable?

Yes, IRVI generated a net profit of 140 k€ in 2025.

Where is the headquarters of IRVI ?

The headquarters of IRVI is located in GUIPAVAS (29490), in the department Finistere.

Where to find the tax return of IRVI ?

The tax return of IRVI 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 IRVI operate?

IRVI operates in the sector Programmation informatique (NAF code 62.01Z). See the 'Sector positioning' section above to compare the company with its competitors.