ISOL PICARDIE : revenue, balance sheet and financial ratios

ISOL PICARDIE is a French company founded 39 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction . Based in GAUCHY (02430), this company of category PME shows in 2024 a revenue of 7.5 M€. 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 - ISOL PICARDIE (SIREN 338294184)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 7 487 886 € 9 143 066 € 10 285 348 € 8 984 181 € 7 800 700 € 8 480 874 € 8 270 889 € 7 009 349 € 6 409 591 €
Net income 77 361 € 465 997 € 757 062 € 377 645 € 130 195 € 155 479 € 246 354 € 165 873 € 170 733 €
EBITDA 264 338 € 781 707 € 938 471 € 646 314 € 328 122 € 247 562 € 321 625 € 12 000 € 232 039 €
Net margin 1.0% 5.1% 7.4% 4.2% 1.7% 1.8% 3.0% 2.4% 2.7%

Revenue and income statement

In 2024, ISOL PICARDIE achieves revenue of 7.5 M€. Revenue is growing positively over 9 years (CAGR: +2.0%). Significant drop of -18% vs 2023. After deducting consumption (5.8 M€), gross margin stands at 1.7 M€, i.e. a rate of 23%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 264 k€, representing 3.5% of revenue. Warning negative scissor effect: despite revenue change (-18%), EBITDA varies by -66%, reducing margin by 5.0 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 77 k€, i.e. 1.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

7 487 886 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 704 090 €

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

264 338 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

101 315 €

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

77 361 €

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

3.5%

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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 5%. 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 80%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

4.918%

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

79.514%

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

-3.582%

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

-1.106

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

17.0%

Solvency indicators evolution
ISOL PICARDIE

Sector positioning

Debt ratio
4.92 2024
2022
2023
2024
Q1: 2.07
Med: 17.76
Q3: 57.15
Good -5 pts over 3 years

In 2024, the debt ratio of ISOL PICARDIE (4.92) 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
79.51% 2024
2022
2023
2024
Q1: 25.78%
Med: 46.47%
Q3: 64.06%
Excellent +10 pts over 3 years

In 2024, the financial autonomy of ISOL PICARDIE (79.5%) 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.

Repayment capacity
-1.11 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.36 years
Q3: 2.34 years
Excellent -46 pts over 3 years

In 2024, the repayment capacity of ISOL PICARDIE (-1.11) 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 592.40. 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 2.8x. Financial charges are adequately covered by operations.

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

592.405

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

2.788

Liquidity indicators evolution
ISOL PICARDIE

Sector positioning

Liquidity ratio
592.4 2024
2022
2023
2024
Q1: 160.84
Med: 235.03
Q3: 352.94
Excellent

In 2024, the liquidity ratio of ISOL PICARDIE (592.40) 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
2.79x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.33x
Q3: 8.51x
Good +19 pts over 3 years

In 2024, the interest coverage of ISOL PICARDIE (2.8x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 136 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 57 days. The gap of 79 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 132 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 272 days of revenue, i.e. 5.7 M€ to permanently finance. Over 2016-2024, WCR increased by +53%, 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

5 667 880 €

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

136 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

57 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

132 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

272 j

WCR and payment terms evolution
ISOL PICARDIE

Positioning of ISOL PICARDIE in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (39 transactions). This range of 387 907€ to 790 114€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
387k€ 544k€ 790k€
544 055 € Range: 387 907€ - 790 114€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 39 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 gros (commerce interentreprises) de bois et de matériaux de construction )

Compare ISOL PICARDIE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Frequently asked questions about ISOL PICARDIE

What is the revenue of ISOL PICARDIE ?

The revenue of ISOL PICARDIE in 2024 is 7.5 M€.

Is ISOL PICARDIE profitable?

Yes, ISOL PICARDIE generated a net profit of 77 k€ in 2024.

Where is the headquarters of ISOL PICARDIE ?

The headquarters of ISOL PICARDIE is located in GAUCHY (02430), in the department Aisne.

Where to find the tax return of ISOL PICARDIE ?

The tax return of ISOL PICARDIE 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 ISOL PICARDIE operate?

ISOL PICARDIE operates in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction (NAF code 46.73A). See the 'Sector positioning' section above to compare the company with its competitors.