SIREN : 839337342
NEUTRON is a French company founded 8 years ago, specialized in the sector Programmation informatique. Based in MEXIMIEUX (01800), this company of category PME shows in 2024 a revenue of 46 k€. 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 | 2024 | 2023 | 2020 | 2019 | 2018 |
|---|---|---|---|---|---|
| Revenue | 45 580 € | 49 415 € | 37 515 € | 46 126 € | 21 427 € |
| Net income | 1 940 € | 16 276 € | -2 567 € | 1 832 € | -188 € |
| EBITDA | 3 408 € | 16 739 € | -2 544 € | 2 123 € | -187 € |
| Net margin | 4.3% | 32.9% | -6.8% | 4.0% | -0.9% |
In 2024, NEUTRON achieves revenue of 46 k€. Over the period 2018-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +13.4%. Slight decline of -8% vs 2023. After deducting consumption (5 k€), gross margin stands at 41 k€, i.e. a rate of 90%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 3 k€, representing 7.5% of revenue. Warning negative scissor effect: despite revenue change (-8%), EBITDA varies by -80%, reducing margin by 26.4 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2 k€, i.e. 4.3% of revenue. This profit can be retained or distributed to shareholders.
45 580 €
40 939 €
3 408 €
3 357 €
1 940 €
7.5%
The debt ratio (= Financial debt / Equity x 100) stands at 158%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 27%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 6.2 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 4.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
158.135%
27.244%
4.256%
6.242
In 2024, the debt ratio of NEUTRON (158.13) 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 2024, the financial autonomy of NEUTRON (27.2%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of NEUTRON (6.24) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.
The liquidity ratio (= Current assets / Current liabilities) stands at 363.31. 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 29.8x. Operating income very largely covers interest expenses: high safety margin.
363.315
29.754
In 2024, the liquidity ratio of NEUTRON (363.31) 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 2024, the interest coverage of NEUTRON (29.8x) 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: 82 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 72 days. The company must finance 10 days of gap between collections and payments. Overall, WCR represents 63 days of revenue, i.e. 8 k€ to permanently finance. Over 2018-2024, WCR increased by +1012%, requiring additional financing.
7 929 €
82 j
72 j
0 j
63 j
Based on 120 transactions of similar company sales (all years), the value of NEUTRON is estimated at 8 338 € (range 4 106€ - 21 813€). With an EBITDA of 3 408€, the sector multiple of 2.2x is applied. The price/revenue ratio is 0.27x (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.
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This estimate is based on the analysis of 120 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 NEUTRON with other companies in the same sector:
Voir toutes les statistiques du secteur Programmation informatique
The revenue of NEUTRON in 2024 is 46 k€.
Yes, NEUTRON generated a net profit of 2 k€ in 2024.
The headquarters of NEUTRON is located in MEXIMIEUX (01800), in the department Ain.
The tax return of NEUTRON 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).
NEUTRON operates in the sector Programmation informatique (NAF code 62.01Z). See the 'Sector positioning' section above to compare the company with its competitors.