SIREN : 891088023
THEOM INVEST is a French company founded 5 years ago, specialized in the sector Gestion de fonds. Based in COMMELLE-VERNAY (42120), this company of category PME shows in 2024 a revenue of 160 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-04-18
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Kennzahl | 2024 | 2023 | 2022 | 2021 |
|---|---|---|---|---|
| Umsatz | 159 799 € | 171 043 € | 170 752 € | 204 220 € |
| Nettoergebnis | 131 565 € | 158 607 € | 179 080 € | 170 568 € |
| EBITDA | 42 117 € | 49 782 € | 62 028 € | 111 214 € |
| Nettomarge | 82.3% | 92.7% | 104.9% | 83.5% |
In 2024, THEOM INVEST achieves revenue of 160 k€. Revenue is declining over the period 2021-2024 (CAGR: -7.9%). Slight decline of -7% vs 2023. After deducting consumption (0 €), gross margin stands at 160 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 42 k€, representing 26.4% of revenue. Warning negative scissor effect: despite revenue change (-7%), EBITDA varies by -15%, reducing margin by 2.7 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 132 k€, i.e. 82.3% of revenue. This profit can be retained or distributed to shareholders.
159 799 €
159 799 €
42 117 €
37 606 €
131 565 €
26.4%
The debt ratio (= Financial debt / Equity x 100) stands at 16%. 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 13%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 85.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
15.85%
13.102%
85.164%
0.89
40.0%
In 2024, the debt ratio of THEOM INVEST (15.85) 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 THEOM INVEST (13.1%) 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 THEOM INVEST (0.89) 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 1249.20. 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 3.2x. Financial charges are adequately covered by operations.
1249.197
3.22
In 2024, the liquidity ratio of THEOM INVEST (1249.20) 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 THEOM INVEST (3.2x) 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: 102 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 50 days. The gap of 52 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 348 days of revenue, i.e. 155 k€ to permanently finance. Over 2021-2024, WCR increased by +300%, requiring additional financing.
154 518 €
102 j
50 j
0 j
348 j
Based on 62 transactions of similar company sales
in 2024,
the value of THEOM INVEST is estimated at
310 112 €
(range 94 193€ - 653 374€).
With an EBITDA of 42 117€, the sector multiple of 4.8x is applied.
The price/revenue ratio is 0.30x
(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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 62 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 THEOM INVEST with other companies in the same sector:
The revenue of THEOM INVEST in 2024 is 160 k€.
Yes, THEOM INVEST generated a net profit of 132 k€ in 2024.
The headquarters of THEOM INVEST is located in COMMELLE-VERNAY (42120), in the department Loire.
The tax return of THEOM INVEST 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).
THEOM INVEST operates in the sector Gestion de fonds (NAF code 66.30Z). See the 'Sector positioning' section above to compare the company with its competitors.