CITYA TERMEAU GARNIER : revenue, balance sheet and financial ratios

CITYA TERMEAU GARNIER is a French company founded 58 years ago, specialized in the sector Administration d'immeubles et autres biens immobiliers. Based in LE MANS (72000), this company of category ETI shows in 2024 a revenue of 1.7 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - CITYA TERMEAU GARNIER (SIREN 576850812)
Indicator 2024 2023 2022 2021 2020 2019 2018 2016
Revenue 1 672 678 € 1 719 556 € 1 834 427 € 1 821 311 € 1 693 505 € 1 772 825 € 1 717 519 € 1 626 100 €
Net income 219 122 € 187 619 € 248 414 € 260 972 € 252 251 € 216 523 € 246 198 € 232 317 €
EBITDA 301 029 € 263 270 € 340 537 € 371 426 € 374 181 € 322 871 € 312 741 € 308 904 €
Net margin 13.1% 10.9% 13.5% 14.3% 14.9% 12.2% 14.3% 14.3%

Revenue and income statement

In 2024, CITYA TERMEAU GARNIER achieves revenue of 1.7 M€. Revenue is growing positively over 8 years (CAGR: +0.4%). Slight decline of -3% vs 2023. After deducting consumption (0 €), gross margin stands at 1.7 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 301 k€, representing 18.0% of revenue. Positive scissor effect: EBITDA margin improves by +2.7 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 219 k€, i.e. 13.1% 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

1 672 678 €

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

1 672 678 €

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

301 029 €

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

270 781 €

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

219 122 €

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

17.9%

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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 14%. 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 9%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 14.4% 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 (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

13.511%

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

9.13%

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

14.353%

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

0.245

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

45.2%

Solvency indicators evolution
CITYA TERMEAU GARNIER

Sector positioning

Debt ratio
13.51 2024
2022
2023
2024
Q1: 0.0
Med: 9.88
Q3: 66.83
Average

In 2024, the debt ratio of CITYA TERMEAU GARNIER (13.51) 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
9.13% 2024
2022
2023
2024
Q1: 3.14%
Med: 14.37%
Q3: 43.78%
Average

In 2024, the financial autonomy of CITYA TERMEAU GARNIER (9.1%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
0.24 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.18 years
Q3: 4.28 years
Average

In 2024, the repayment capacity of CITYA TERMEAU GARNIER (0.24) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 97.24. 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 2.0x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

97.24

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

1.953

Liquidity indicators evolution
CITYA TERMEAU GARNIER

Sector positioning

Liquidity ratio
97.24 2024
2022
2023
2024
Q1: 100.01
Med: 116.58
Q3: 409.86
Watch

In 2024, the liquidity ratio of CITYA TERMEAU GARNIER (97.24) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
1.95x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 7.69x
Good

In 2024, the interest coverage of CITYA TERMEAU GARNIER (1.9x) 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: 2 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 31 days. Favorable situation: supplier credit is longer than customer credit by 29 days. WCR is negative (-145 days): operations structurally generate cash. Over 2016-2024, WCR increased by +84%, requiring additional financing.

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

-673 136 €

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

2 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

31 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

0 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

-145 j

WCR and payment terms evolution
CITYA TERMEAU GARNIER

Positioning of CITYA TERMEAU GARNIER in its sector

Comparison with sector Administration d'immeubles et autres biens immobiliers

Valuation estimate

Based on 277 transactions of similar company sales (all years), the value of CITYA TERMEAU GARNIER is estimated at 440 606 € (range 160 452€ - 1 215 768€). With an EBITDA of 301 029€, the sector multiple of 1.3x is applied. The price/revenue ratio is 0.29x (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 2024
277 transactions
160k€ 440k€ 1215k€
440 606 € Range: 160 452€ - 1 215 768€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
301 029 € × 1.3x
Estimation 399 246 €
138 914€ - 1 204 574€
Revenue Multiple 30%
1 672 678 € × 0.29x
Estimation 477 307 €
230 063€ - 1 041 297€
Net Income Multiple 20%
219 122 € × 2.2x
Estimation 488 960 €
109 886€ - 1 505 461€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 277 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 (Administration d'immeubles et autres biens immobiliers)

Compare CITYA TERMEAU GARNIER with other companies in the same sector:

Voir toutes les statistiques du secteur Administration d'immeubles et autres biens immobiliers

Frequently asked questions about CITYA TERMEAU GARNIER

What is the revenue of CITYA TERMEAU GARNIER ?

The revenue of CITYA TERMEAU GARNIER in 2024 is 1.7 M€.

Is CITYA TERMEAU GARNIER profitable?

Yes, CITYA TERMEAU GARNIER generated a net profit of 219 k€ in 2024.

Where is the headquarters of CITYA TERMEAU GARNIER ?

The headquarters of CITYA TERMEAU GARNIER is located in LE MANS (72000), in the department Sarthe.

Where to find the tax return of CITYA TERMEAU GARNIER ?

The tax return of CITYA TERMEAU GARNIER 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 CITYA TERMEAU GARNIER operate?

CITYA TERMEAU GARNIER operates in the sector Administration d'immeubles et autres biens immobiliers (NAF code 68.32A). See the 'Sector positioning' section above to compare the company with its competitors.