ITM EQUIPEMENT DE LA PERSONNE - ITM EP : revenue, balance sheet and financial ratios

ITM EQUIPEMENT DE LA PERSONNE - ITM EP is a French company founded 35 years ago, specialized in the sector Centrales d'achat non alimentaires. Based in PARIS (75015), this company of category GE shows in 2024 a revenue of 2.2 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 - ITM EQUIPEMENT DE LA PERSONNE - ITM EP (SIREN 380826552)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 2 205 942 € 1 601 591 € 287 177 € 450 876 € 437 357 € 400 551 € 530 622 € 627 229 €
Net income -84 663 € 77 440 € -63 953 € -95 222 € 373 114 € -68 909 € 142 616 € -20 196 €
EBITDA 2 152 756 € 1 562 325 € 212 547 € 387 617 € 347 702 € 314 744 € 401 897 € 563 268 €
Net margin -3.8% 4.8% -22.3% -21.1% 85.3% -17.2% 26.9% -3.2%

Revenue and income statement

In 2024, ITM EQUIPEMENT DE LA PERSONNE - ITM EP achieves revenue of 2.2 M€. Over the period 2017-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +19.7%. Vs 2023, growth of +38% (1.6 M€ -> 2.2 M€). After deducting consumption (0 €), gross margin stands at 2.2 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2.2 M€, representing 97.6% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -85 k€ (-3.8% of revenue), which will impact equity.

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

2 205 942 €

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

2 205 942 €

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

2 152 756 €

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

2 152 757 €

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

-84 663 €

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

97.6%

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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 -105%. 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 -1369%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 102.1 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 19.6% 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

-105.147%

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

-1368.818%

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

19.59%

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

102.108

Solvency indicators evolution
ITM EQUIPEMENT DE LA PERSONNE - ITM EP

Sector positioning

Debt ratio
-105.15 2024
2022
2023
2024
Q1: 0.09
Med: 12.77
Q3: 91.48
Excellent

In 2024, the debt ratio of ITM EQUIPEMENT DE LA PERS... (-105.15) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
-1368.82% 2024
2022
2023
2024
Q1: 14.45%
Med: 32.5%
Q3: 56.23%
Watch -18 pts over 3 years

In 2024, the financial autonomy of ITM EQUIPEMENT DE LA PERS... (-1368.8%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
102.11 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.18 years
Q3: 3.44 years
Watch +82 pts over 3 years

In 2024, the repayment capacity of ITM EQUIPEMENT DE LA PERS... (102.11) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 690.28. 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 102.5x. 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

690.281

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

102.471

Liquidity indicators evolution
ITM EQUIPEMENT DE LA PERSONNE - ITM EP

Sector positioning

Liquidity ratio
690.28 2024
2022
2023
2024
Q1: 121.61
Med: 177.19
Q3: 308.74
Excellent

In 2024, the liquidity ratio of ITM EQUIPEMENT DE LA PERS... (690.28) 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
102.47x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.78x
Q3: 21.01x
Excellent

In 2024, the interest coverage of ITM EQUIPEMENT DE LA PERS... (102.5x) 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: 774 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 68 days. The gap of 706 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 417 days of revenue, i.e. 2.6 M€ to permanently finance. Over 2017-2024, WCR increased by +690%, 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

2 554 856 €

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

774 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

68 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 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

417 j

WCR and payment terms evolution
ITM EQUIPEMENT DE LA PERSONNE - ITM EP

Positioning of ITM EQUIPEMENT DE LA PERSONNE - ITM EP in its sector

Comparison with sector Centrales d'achat non alimentaires

Valuation estimate

Based on 85 transactions of similar company sales (all years), the value of ITM EQUIPEMENT DE LA PERSONNE - ITM EP is estimated at 1 591 535 € (range 875 837€ - 6 504 274€). With an EBITDA of 2 152 756€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.32x (conservative valuation). 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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
85 tx
875k€ 1591k€ 6504k€
1 591 535 € Range: 875 837€ - 6 504 274€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
2 152 756 € × 1.0x
Estimation 2 118 861 €
1 163 184€ - 9 390 758€
Revenue Multiple 30%
2 205 942 € × 0.32x
Estimation 712 659 €
396 928€ - 1 693 467€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 85 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 (Centrales d'achat non alimentaires)

Compare ITM EQUIPEMENT DE LA PERSONNE - ITM EP with other companies in the same sector:

Voir toutes les statistiques du secteur Centrales d'achat non alimentaires

Frequently asked questions about ITM EQUIPEMENT DE LA PERSONNE - ITM EP

What is the revenue of ITM EQUIPEMENT DE LA PERSONNE - ITM EP ?

The revenue of ITM EQUIPEMENT DE LA PERSONNE - ITM EP in 2024 is 2.2 M€.

Is ITM EQUIPEMENT DE LA PERSONNE - ITM EP profitable?

ITM EQUIPEMENT DE LA PERSONNE - ITM EP recorded a net loss in 2024.

Where is the headquarters of ITM EQUIPEMENT DE LA PERSONNE - ITM EP ?

The headquarters of ITM EQUIPEMENT DE LA PERSONNE - ITM EP is located in PARIS (75015), in the department Paris.

Where to find the tax return of ITM EQUIPEMENT DE LA PERSONNE - ITM EP ?

The tax return of ITM EQUIPEMENT DE LA PERSONNE - ITM EP 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 ITM EQUIPEMENT DE LA PERSONNE - ITM EP operate?

ITM EQUIPEMENT DE LA PERSONNE - ITM EP operates in the sector Centrales d'achat non alimentaires (NAF code 46.19A). See the 'Sector positioning' section above to compare the company with its competitors.