SIREN : 320190820
L'INSTRUMENTARIUM is a French company founded 45 years ago, specialized in the sector Commerce de détail d'autres équipements du foyer. Based in TOURS (37000), this company of category PME shows in 2025 a revenue of 4.1 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
| Indicator | 2025 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 4 062 031 € | 77 750 € | 4 041 801 € | 3 921 354 € | 3 333 425 € | 3 877 025 € | 3 508 071 € | 3 731 935 € |
| Net income | 30 953 € | 2 391 € | 176 931 € | 131 252 € | -26 729 € | 9 473 € | -20 105 € | 93 692 € |
| EBITDA | 77 856 € | -1 534 € | 270 955 € | 188 443 € | -31 651 € | 36 529 € | -22 097 € | -76 390 € |
| Net margin | 0.8% | 3.1% | 4.4% | 3.3% | -0.8% | 0.2% | -0.6% | 2.5% |
In 2025, L'INSTRUMENTARIUM achieves revenue of 4.1 M€. Revenue is growing positively over 8 years (CAGR: +1.1%). Vs 2023, growth of +5124% (78 k€ -> 4.1 M€). After deducting consumption (2.6 M€), gross margin stands at 1.4 M€, i.e. a rate of 35%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 78 k€, representing 1.9% of revenue. Positive scissor effect: EBITDA margin improves by +3.9 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 31 k€, i.e. 0.8% of revenue. This profit can be retained or distributed to shareholders.
4 062 031 €
1 441 216 €
77 856 €
56 973 €
30 953 €
1.9%
The debt ratio (= Financial debt / Equity x 100) stands at 72%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 38%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 17.2 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 1.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
72.107%
37.868%
1.152%
17.17
32.6%
In 2025, the debt ratio of L'INSTRUMENTARIUM (72.11) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2025, the financial autonomy of L'INSTRUMENTARIUM (37.9%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2025, the repayment capacity of L'INSTRUMENTARIUM (17.17) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 300.38. 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 39.5x. Operating income very largely covers interest expenses: high safety margin.
300.385
39.542
In 2025, the liquidity ratio of L'INSTRUMENTARIUM (300.38) 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.
In 2025, the interest coverage of L'INSTRUMENTARIUM (39.5x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 22 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 60 days. Excellent situation: suppliers finance 38 days of the operating cycle (retail model). Inventory turnover is 178 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 186 days of revenue, i.e. 2.1 M€ to permanently finance. Over 2017-2025, WCR increased by +21%, requiring additional financing.
2 098 080 €
22 j
60 j
178 j
186 j
Indicative estimate only : the number of comparable transactions in this sector is limited (39 transactions). This range of 177 248€ to 669 145€ is provided for information purposes only and requires in-depth analysis to be confirmed.
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.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare L'INSTRUMENTARIUM with other companies in the same sector:
Voir toutes les statistiques du secteur Commerce de détail d'autres équipements du foyer
The revenue of L'INSTRUMENTARIUM in 2025 is 4.1 M€.
Yes, L'INSTRUMENTARIUM generated a net profit of 31 k€ in 2025.
The headquarters of L'INSTRUMENTARIUM is located in TOURS (37000), in the department Indre-et-Loire.
The tax return of L'INSTRUMENTARIUM 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).
L'INSTRUMENTARIUM operates in the sector Commerce de détail d'autres équipements du foyer (NAF code 47.59B). See the 'Sector positioning' section above to compare the company with its competitors.