IUNG : revenue, balance sheet and financial ratios

IUNG is a French company founded 18 years ago, specialized in the sector Commerce de détail d'articles d'horlogerie et de bijouterie en magasin spécialisé. Based in SAINT-DIE-DES-VOSGES (88100), this company of category PME shows in 2024 a revenue of 478 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-08-01

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Synthèse

Santé financière : Saine

Aucun signal de fragilité majeur : rentabilité positive et structure financière équilibrée.

In summary, IUNG combines a growing business with positive profitability. Its financial structure is fragile, with debt above sector norms — a point to monitor.

Financial history - IUNG (SIREN 502410046)
Indicator 2024 2023 2022 2021 2020 2017
Revenue 477 525 € 330 915 € 327 787 € 275 599 € 282 474 € 272 478 €
Net income 20 046 € -18 018 € 81 639 € 35 487 € 30 747 € 2 033 €
EBITDA 36 893 € -26 886 € 88 908 € 43 065 € 40 419 € 7 523 €
Net margin 4.2% -5.4% 24.9% 12.9% 10.9% 0.7%

Revenue and income statement

In 2024, IUNG achieves revenue of 478 k€. Over the period 2020-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +14.0%. Vs 2023, growth of +44% (331 k€ -> 478 k€). After deducting consumption (254 k€), gross margin stands at 224 k€, i.e. a rate of 47%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 37 k€, representing 7.7% of revenue. Positive scissor effect: EBITDA margin improves by +15.9 pts, sign of improved operational efficiency. This ratio is more favorable than the sector median (7.4%). Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 20 k€, i.e. 4.2% 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

477 525 €

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

223 524 €

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

36 893 €

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

27 142 €

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

20 046 €

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

7.7%

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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 91%. This ratio is less favorable than the sector median (15.0%) and warrants attention. Financial autonomy (= Equity / Total assets x 100) reaches 48%. This ratio is more favorable than the sector median (46.6%). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 12.3 years of cash flow to repay all financial debt. This ratio is less favorable than the sector median (0.6 years) and warrants attention. Cash flow represents 6.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This ratio is slightly less favorable than the sector median (6.7%).

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

90.71%

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

47.78%

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

6.34%

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

12.26

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

92.0%

Solvency indicators evolution
IUNG

Sector positioning

Debt ratio
90.71% 2024
Q1: 3.45%
Med: 15.03%
Q3: 60.31%
Watch +50 pts over 3 years

In 2024, the debt ratio of IUNG (90.7%) 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
47.78% 2024
Q1: 16.79%
Med: 46.62%
Q3: 70.62%
Good -35 pts over 3 years

In 2024, the financial autonomy of IUNG (47.8%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
12.26 years 2024
Q1: 0.0 years
Med: 0.56 years
Q3: 2.52 years
Watch +46 pts over 2 years

In 2024, the repayment capacity of IUNG (12.26) 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 4.07. This ratio is more favorable than the sector median (2.8). The interest coverage ratio (= EBIT / Interest expenses) is 18.6x. Compared with its sector, this ratio places the company among the best positioned (sector median: 0.6x).

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

4.07

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

18.6

Liquidity indicators evolution
IUNG

Sector positioning

Liquidity ratio
4.07 2024
Q1: 1.49
Med: 2.81
Q3: 4.89
Good -10 pts over 3 years

In 2024, the liquidity ratio of IUNG (4.07) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
18.6x 2024
Q1: 0.0x
Med: 0.64x
Q3: 6.61x
Excellent +39 pts over 3 years

In 2024, the interest coverage of IUNG (18.6x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 59 days. Excellent situation: suppliers finance 59 days of the operating cycle (retail model). Inventory turnover is 246 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 216 days of revenue, i.e. 287 k€ to permanently finance. Between 2021 and 2024, WCR improved by 20 days of revenue, freeing up 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

286 825 €

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

59 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

246 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

216 j

WCR and payment terms evolution
IUNG

Positioning of IUNG in its sector

Comparison with sector Commerce de détail d'articles d'horlogerie et de bijouterie en magasin spécialisé

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (24 transactions). This range of 69 361€ to 173 402€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
69k€ 142k€ 173k€
142 124 € Range: 69 361€ - 173 402€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 24 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 détail d'articles d'horlogerie et de bijouterie en magasin spécialisé)

Compare IUNG with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'articles d'horlogerie et de bijouterie en magasin spécialisé

Top companies in Commerce de détail d'articles d'horlogerie et de bijouterie en magasin spécialisé

Largest companies by revenue in the sector Commerce de détail d'articles d'horlogerie et de bijouterie en magasin spécialisé:

Top companies in Vosges

Largest companies by revenue in the department Vosges:

Voir le classement complet du département Vosges

Frequently asked questions about IUNG

What is the revenue of IUNG ?

The revenue of IUNG in 2024 is 478 k€.

Is IUNG profitable?

Yes, IUNG generated a net profit of 20 k€ in 2024.

Where is the headquarters of IUNG ?

The headquarters of IUNG is located in SAINT-DIE-DES-VOSGES (88100), in the department Vosges.

Where to find the tax return of IUNG ?

The tax return of IUNG 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 IUNG operate?

IUNG operates in the sector Commerce de détail d'articles d'horlogerie et de bijouterie en magasin spécialisé (NAF code 47.77Z). See the 'Sector positioning' section above to compare the company with its competitors.