ISTA AZUREENNE DE COMPTAGE : revenue, balance sheet and financial ratios

ISTA AZUREENNE DE COMPTAGE is a French company founded 23 years ago, specialized in the sector Travaux d'installation d'eau et de gaz en tous locaux. Based in MASSY (91300), this company of category ETI shows in 2024 a revenue of 3.1 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 - ISTA AZUREENNE DE COMPTAGE (SIREN 444882211)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 3 132 986 € 2 726 597 € 2 570 886 € 2 602 498 € 2 533 742 € 2 511 804 € 2 644 763 € 2 736 022 €
Net income 255 869 € 99 608 € 270 990 € 314 431 € 140 825 € 270 061 € 223 550 € 346 738 €
EBITDA 843 082 € 503 417 € 641 771 € 674 776 € 609 976 € 657 870 € 576 595 € 757 820 €
Net margin 8.2% 3.7% 10.5% 12.1% 5.6% 10.8% 8.5% 12.7%

Revenue and income statement

In 2024, ISTA AZUREENNE DE COMPTAGE achieves revenue of 3.1 M€. Revenue is growing positively over 8 years (CAGR: +2.0%). Vs 2023, growth of +15% (2.7 M€ -> 3.1 M€). After deducting consumption (635 k€), gross margin stands at 2.5 M€, i.e. a rate of 80%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 843 k€, representing 26.9% of revenue. Positive scissor effect: EBITDA margin improves by +8.4 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 256 k€, i.e. 8.2% 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

3 132 986 €

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

2 498 284 €

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

843 082 €

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

422 513 €

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

255 869 €

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

26.9%

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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 2%. 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 24%. The balance between equity and debt is satisfactory. Cash flow represents 21.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

2.084%

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

24.219%

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

21.851%

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

0.0

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

42.7%

Solvency indicators evolution
ISTA AZUREENNE DE COMPTAGE

Sector positioning

Debt ratio
2.08 2024
2022
2023
2024
Q1: 1.98
Med: 14.74
Q3: 43.33
Good

In 2024, the debt ratio of ISTA AZUREENNE DE COMPTAGE (2.08) 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
24.22% 2024
2022
2023
2024
Q1: 11.67%
Med: 37.82%
Q3: 58.38%
Average -9 pts over 3 years

In 2024, the financial autonomy of ISTA AZUREENNE DE COMPTAGE (24.2%) 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
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.07 years
Q3: 1.06 years
Excellent

In 2024, the repayment capacity of ISTA AZUREENNE DE COMPTAGE (0.00) 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 43.06. 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 26.3x. 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

43.065

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

26.271

Liquidity indicators evolution
ISTA AZUREENNE DE COMPTAGE

Sector positioning

Liquidity ratio
43.06 2024
2022
2023
2024
Q1: 156.36
Med: 226.44
Q3: 343.82
Watch

In 2024, the liquidity ratio of ISTA AZUREENNE DE COMPTAGE (43.06) 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
26.27x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 2.01x
Excellent

In 2024, the interest coverage of ISTA AZUREENNE DE COMPTAGE (26.3x) 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: 78 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 184 days. Excellent situation: suppliers finance 106 days of the operating cycle (retail model). Inventory turnover is 8 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-117 days): operations structurally generate cash.

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

-1 021 792 €

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

78 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

184 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

8 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

-117 j

WCR and payment terms evolution
ISTA AZUREENNE DE COMPTAGE

Positioning of ISTA AZUREENNE DE COMPTAGE in its sector

Comparison with sector Travaux d'installation d'eau et de gaz en tous locaux

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (28 transactions). This range of 251 515€ to 1 627 854€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
251k€ 833k€ 1627k€
833 849 € Range: 251 515€ - 1 627 854€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 28 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 (Travaux d'installation d'eau et de gaz en tous locaux)

Compare ISTA AZUREENNE DE COMPTAGE with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux d'installation d'eau et de gaz en tous locaux

Frequently asked questions about ISTA AZUREENNE DE COMPTAGE

What is the revenue of ISTA AZUREENNE DE COMPTAGE ?

The revenue of ISTA AZUREENNE DE COMPTAGE in 2024 is 3.1 M€.

Is ISTA AZUREENNE DE COMPTAGE profitable?

Yes, ISTA AZUREENNE DE COMPTAGE generated a net profit of 256 k€ in 2024.

Where is the headquarters of ISTA AZUREENNE DE COMPTAGE ?

The headquarters of ISTA AZUREENNE DE COMPTAGE is located in MASSY (91300), in the department Essonne.

Where to find the tax return of ISTA AZUREENNE DE COMPTAGE ?

The tax return of ISTA AZUREENNE DE COMPTAGE 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 ISTA AZUREENNE DE COMPTAGE operate?

ISTA AZUREENNE DE COMPTAGE operates in the sector Travaux d'installation d'eau et de gaz en tous locaux (NAF code 43.22A). See the 'Sector positioning' section above to compare the company with its competitors.