IRVIN ET CIE : revenue, balance sheet and financial ratios

IRVIN ET CIE is a French company founded 28 years ago, specialized in the sector Commerces de détail d'optique. Based in NIMES (30900), this company of category PME shows in 2022 a revenue of 5.0 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

Financial history - IRVIN ET CIE (SIREN 417736238)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C 5 012 540 € N/C N/C 4 691 653 € 4 603 128 € 3 983 955 € 3 564 009 €
Net income 137 390 € 253 474 € 323 308 € -34 095 € -25 244 € 39 166 € 1 865 € -20 235 € 96 088 €
EBITDA N/C N/C 505 507 € N/C N/C 189 285 € 95 137 € 176 174 € 261 205 €
Net margin N/C N/C 6.4% N/C N/C 0.8% 0.0% -0.5% 2.7%

Revenue and income statement

In 2024, IRVIN ET CIE generates positive net income of 137 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 96 k€ -> 137 k€.

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

137 390 €

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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 133%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 29%. 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

132.81%

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

28.778%

Asset age ratio (2024) ?
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

30.0%

Solvency indicators evolution
IRVIN ET CIE

Sector positioning

Debt ratio
132.81 2024
2022
2023
2024
Q1: 6.25
Med: 24.6
Q3: 67.83
Watch

In 2024, the debt ratio of IRVIN ET CIE (132.81) 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.

Financial autonomy
28.78% 2024
2022
2023
2024
Q1: 27.06%
Med: 52.86%
Q3: 69.46%
Average

In 2024, the financial autonomy of IRVIN ET CIE (28.8%) 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
1.27 years 2022
2022
Q1: 0.01 years
Med: 1.19 years
Q3: 3.48 years
Average

In 2022, the repayment capacity of IRVIN ET CIE (1.27) 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 98.96. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

98.96

Liquidity indicators evolution
IRVIN ET CIE

Sector positioning

Liquidity ratio
98.96 2024
2022
2023
2024
Q1: 162.44
Med: 249.24
Q3: 376.94
Watch -9 pts over 3 years

In 2024, the liquidity ratio of IRVIN ET CIE (98.96) 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.

Interest coverage
4.66x 2022
2022
Q1: 0.0x
Med: 1.09x
Q3: 3.87x
Excellent

In 2022, the interest coverage of IRVIN ET CIE (4.7x) 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 (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

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) ?
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
IRVIN ET CIE

Positioning of IRVIN ET CIE in its sector

Comparison with sector Commerces de détail d'optique

Valuation estimate

Based on 117 transactions of similar company sales in 2024, the value of IRVIN ET CIE is estimated at 334 756 € (range 157 702€ - 1 038 405€). 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 2024
117 transactions
157k€ 334k€ 1038k€
334 756 € Range: 157 702€ - 1 038 405€
NAF 5 année 2024

Valuation method used

Net Income Multiple
137 390 € × 2.4x = 334 756 €
Range: 157 703€ - 1 038 405€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

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.

  • 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 (Commerces de détail d'optique)

Compare IRVIN ET CIE with other companies in the same sector:

Frequently asked questions about IRVIN ET CIE

What is the revenue of IRVIN ET CIE ?

The revenue of IRVIN ET CIE in 2022 is 5.0 M€.

Is IRVIN ET CIE profitable?

Yes, IRVIN ET CIE generated a net profit of 137 k€ in 2024.

Where is the headquarters of IRVIN ET CIE ?

The headquarters of IRVIN ET CIE is located in NIMES (30900), in the department Gard.

Where to find the tax return of IRVIN ET CIE ?

The tax return of IRVIN ET CIE 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 IRVIN ET CIE operate?

IRVIN ET CIE 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.