ISOLA COMPOSITE FRANCE : revenue, balance sheet and financial ratios

ISOLA COMPOSITE FRANCE is a French company founded 60 years ago, specialized in the sector Fabrication de pièces techniques à base de matières plastiques. Based in DELLE (90100), this company of category PME shows in 2024 a revenue of 14.7 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 - ISOLA COMPOSITE FRANCE (SIREN 536620040)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 14 657 949 € 16 325 390 € 11 833 275 € 2 765 459 € 9 969 356 € 12 373 523 € 15 150 630 € 18 278 610 € 16 156 745 €
Net income 181 903 € 1 146 781 € 1 101 443 € 16 847 904 € -1 711 819 € -1 026 049 € -3 499 200 € -68 127 € -7 010 379 €
EBITDA -122 121 € 1 034 937 € 501 420 € -752 800 € -1 407 123 € -2 232 300 € -518 799 € -157 376 € -3 212 707 €
Net margin 1.2% 7.0% 9.3% 609.2% -17.2% -8.3% -23.1% -0.4% -43.4%

Revenue and income statement

In 2024, ISOLA COMPOSITE FRANCE achieves revenue of 14.7 M€. Activity remains stable over the period (CAGR: -1.2%). Significant drop of -10% vs 2023. After deducting consumption (6.0 M€), gross margin stands at 8.7 M€, i.e. a rate of 59%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -122 k€, representing -0.8% of revenue. Warning negative scissor effect: despite revenue change (-10%), EBITDA varies by -112%, reducing margin by 7.2 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 182 k€, i.e. 1.2% 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

14 657 949 €

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

8 651 391 €

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

-122 121 €

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

406 050 €

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

181 903 €

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

-0.8%

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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 37%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 40%. 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

36.858%

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

40.431%

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

-1.436%

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

-7.831

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

10.9%

Solvency indicators evolution
ISOLA COMPOSITE FRANCE

Sector positioning

Debt ratio
36.86 2024
2022
2023
2024
Q1: 7.54
Med: 27.74
Q3: 63.65
Average +5 pts over 3 years

In 2024, the debt ratio of ISOLA COMPOSITE FRANCE (36.86) 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
40.43% 2024
2022
2023
2024
Q1: 30.63%
Med: 49.0%
Q3: 65.86%
Average +11 pts over 3 years

In 2024, the financial autonomy of ISOLA COMPOSITE FRANCE (40.4%) 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
-7.83 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.78 years
Q3: 2.44 years
Excellent -40 pts over 3 years

In 2024, the repayment capacity of ISOLA COMPOSITE FRANCE (-7.83) 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 202.86. 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

202.856

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

-82.212

Liquidity indicators evolution
ISOLA COMPOSITE FRANCE

Sector positioning

Liquidity ratio
202.86 2024
2022
2023
2024
Q1: 173.28
Med: 264.79
Q3: 378.42
Average

In 2024, the liquidity ratio of ISOLA COMPOSITE FRANCE (202.86) 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
-82.21x 2024
2022
2023
2024
Q1: 0.0x
Med: 2.4x
Q3: 11.98x
Watch -51 pts over 3 years

In 2024, the interest coverage of ISOLA COMPOSITE FRANCE (-82.2x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 77 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 83 days. Favorable situation: supplier credit is longer than customer credit by 6 days. Inventory turnover is 85 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 150 days of revenue, i.e. 6.1 M€ to permanently finance.

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

6 122 039 €

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

77 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

83 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

85 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

150 j

WCR and payment terms evolution
ISOLA COMPOSITE FRANCE

Positioning of ISOLA COMPOSITE FRANCE in its sector

Comparison with sector Fabrication de pièces techniques à base de matières plastiques

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (46 transactions). This range of 820 607€ to 3 926 553€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
820k€ 2251k€ 3926k€
2 251 949 € Range: 820 607€ - 3 926 553€
NAF 5 all-time
How is this estimate calculated?

This estimate is based on the analysis of 46 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 (Fabrication de pièces techniques à base de matières plastiques)

Compare ISOLA COMPOSITE FRANCE with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de pièces techniques à base de matières plastiques

Frequently asked questions about ISOLA COMPOSITE FRANCE

What is the revenue of ISOLA COMPOSITE FRANCE ?

The revenue of ISOLA COMPOSITE FRANCE in 2024 is 14.7 M€.

Is ISOLA COMPOSITE FRANCE profitable?

Yes, ISOLA COMPOSITE FRANCE generated a net profit of 182 k€ in 2024.

Where is the headquarters of ISOLA COMPOSITE FRANCE ?

The headquarters of ISOLA COMPOSITE FRANCE is located in DELLE (90100), in the department Territoire de Belfort.

Where to find the tax return of ISOLA COMPOSITE FRANCE ?

The tax return of ISOLA COMPOSITE FRANCE 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 ISOLA COMPOSITE FRANCE operate?

ISOLA COMPOSITE FRANCE operates in the sector Fabrication de pièces techniques à base de matières plastiques (NAF code 22.29A). See the 'Sector positioning' section above to compare the company with its competitors.