SARL ISNER : revenue, balance sheet and financial ratios

SARL ISNER is a French company founded 16 years ago, specialized in the sector Culture de céréales (à l'exception du riz), de légumineuses et de graines oléagineuses. Based in ROUFFACH (68250), this company of category PME shows in 2019 a revenue of 194 k€. 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 - SARL ISNER (SIREN 518943311)
Indicator 2019 2016
Revenue 193 893 € 149 339 €
Net income 25 808 € 24 287 €
EBITDA 61 297 € 66 655 €
Net margin 13.3% 16.3%

Revenue and income statement

In 2019, SARL ISNER achieves revenue of 194 k€. Vs 2016, growth of +30% (149 k€ -> 194 k€). After deducting consumption (82 k€), gross margin stands at 112 k€, i.e. a rate of 58%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 61 k€, representing 31.6% of revenue. Warning negative scissor effect: despite revenue change (+30%), EBITDA varies by -8%, reducing margin by 13.0 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 26 k€, i.e. 13.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2019) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

193 893 €

Gross margin (2019) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

112 360 €

EBITDA (2019) ?
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

61 297 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

29 428 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

25 808 €

EBITDA margin (2019) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

31.6%

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Chart evolution

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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 66%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 54%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.7 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 28.9% 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 (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

65.917%

Financial autonomy (2019) ?
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

53.725%

Cash flow / Revenue (2019) ?
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

28.888%

Repayment capacity (2019) ?
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

3.732

Asset age ratio (2019) ?
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

45.5%

Solvency indicators evolution
SARL ISNER

Sector positioning

Debt ratio
65.92 2019
2016
2019
Q1: 2.82
Med: 49.86
Q3: 196.65
Average -14 pts over 2 years

In 2019, the debt ratio of SARL ISNER (65.92) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
53.73% 2019
2016
2019
Q1: 18.52%
Med: 43.18%
Q3: 68.35%
Good +6 pts over 2 years

In 2019, the financial autonomy of SARL ISNER (53.7%) 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
3.73 years 2019
2016
2019
Q1: 0.0 years
Med: 1.11 years
Q3: 4.36 years
Average

In 2019, the repayment capacity of SARL ISNER (3.73) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 632.34. 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 5.6x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2019) ?
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

632.34

Interest coverage (2019) ?
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

5.612

Liquidity indicators evolution
SARL ISNER

Sector positioning

Liquidity ratio
632.34 2019
2016
2019
Q1: 116.73
Med: 216.38
Q3: 447.77
Excellent

In 2019, the liquidity ratio of SARL ISNER (632.34) 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
5.61x 2019
2016
2019
Q1: 0.0x
Med: 1.8x
Q3: 8.06x
Good -10 pts over 2 years

In 2019, the interest coverage of SARL ISNER (5.6x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 87 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 168 days. Excellent situation: suppliers finance 81 days of the operating cycle (retail model). Inventory turnover is 34 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 402 days of revenue, i.e. 216 k€ to permanently finance.

Operating WCR (2019) ?
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

216 361 €

Customer credit (2019) ?
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

87 j

Supplier credit (2019) ?
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

168 j

Inventory turnover (2019) ?
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

34 j

WCR in days of revenue (2019) ?
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

402 j

WCR and payment terms evolution
SARL ISNER

Positioning of SARL ISNER in its sector

Comparison with sector Culture de céréales (à l'exception du riz), de légumineuses et de graines oléagineuses

Valuation estimate

Based on 138 transactions of similar company sales (all years), the value of SARL ISNER is estimated at 139 223 € (range 47 697€ - 235 178€). With an EBITDA of 61 297€, the sector multiple of 3.3x is applied. The price/revenue ratio is 0.41x (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.

Estimated enterprise value 2019
138 transactions
47k€ 139k€ 235k€
139 223 € Range: 47 697€ - 235 178€
Section all-time Aggregated at NAF section level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
61 297 € × 3.3x
Estimation 205 030 €
67 820€ - 305 916€
Revenue Multiple 30%
193 893 € × 0.41x
Estimation 80 313 €
27 543€ - 134 857€
Net Income Multiple 20%
25 808 € × 2.4x
Estimation 63 073 €
27 622€ - 208 819€
How is this estimate calculated?

This estimate is based on the analysis of 138 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 (Culture de céréales (à l'exception du riz), de légumineuses et de graines oléagineuses)

Compare SARL ISNER with other companies in the same sector:

Voir toutes les statistiques du secteur Culture de céréales (à l'exception du riz), de légumineuses et de graines oléagineuses

Frequently asked questions about SARL ISNER

What is the revenue of SARL ISNER ?

The revenue of SARL ISNER in 2019 is 194 k€.

Is SARL ISNER profitable?

Yes, SARL ISNER generated a net profit of 26 k€ in 2019.

Where is the headquarters of SARL ISNER ?

The headquarters of SARL ISNER is located in ROUFFACH (68250), in the department Haut-Rhin.

Where to find the tax return of SARL ISNER ?

The tax return of SARL ISNER 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 SARL ISNER operate?

SARL ISNER operates in the sector Culture de céréales (à l'exception du riz), de légumineuses et de graines oléagineuses (NAF code 01.11Z). See the 'Sector positioning' section above to compare the company with its competitors.