CLEMENT TOURON ET COMPAGNIE : revenue, balance sheet and financial ratios

CLEMENT TOURON ET COMPAGNIE is a French company founded 60 years ago, specialized in the sector Administration d'immeubles et autres biens immobiliers. Based in PARIS (75008), this company of category PME shows in 2023 a revenue of 2.4 M€. 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

Financial history - CLEMENT TOURON ET COMPAGNIE (SIREN 662004100)
Indicator 2023 2022 2020 2019 2018 2017 2016
Revenue 2 380 433 € 4 640 290 € 2 193 264 € 2 197 827 € 2 122 720 € 2 154 956 € 2 070 232 €
Net income 268 735 € 644 982 € 215 184 € 221 519 € 195 444 € 295 686 € 237 178 €
EBITDA 356 574 € 704 368 € 309 584 € 282 702 € 275 278 € 425 232 € 304 438 €
Net margin 11.3% 13.9% 9.8% 10.1% 9.2% 13.7% 11.5%

Revenue and income statement

In 2023, CLEMENT TOURON ET COMPAGNIE achieves revenue of 2.4 M€. Revenue is growing positively over 7 years (CAGR: +2.0%). Significant drop of -49% vs 2022. After deducting consumption (0 €), gross margin stands at 2.4 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 357 k€, representing 15.0% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 269 k€, i.e. 11.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 380 433 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

2 380 433 €

EBITDA (2023) ?
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

356 574 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

351 108 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

268 735 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

15.0%

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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 2%. 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 14%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 11.2% 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 (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

2.402%

Financial autonomy (2023) ?
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

14.08%

Cash flow / Revenue (2023) ?
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

11.165%

Repayment capacity (2023) ?
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

0.102

Asset age ratio (2023) ?
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

14.4%

Solvency indicators evolution
CLEMENT TOURON ET COMPAGNIE

Sector positioning

Debt ratio
2.4 2023
2020
2022
2023
Q1: 0.0
Med: 9.99
Q3: 74.85
Good -13 pts over 3 years

In 2023, the debt ratio of CLEMENT TOURON ET COMPAGNIE (2.40) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
14.08% 2023
2020
2022
2023
Q1: 3.23%
Med: 14.5%
Q3: 45.79%
Average

In 2023, the financial autonomy of CLEMENT TOURON ET COMPAGNIE (14.1%) 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
0.1 years 2023
2020
2022
2023
Q1: 0.0 years
Med: 0.12 years
Q3: 3.45 years
Good -5 pts over 3 years

In 2023, the repayment capacity of CLEMENT TOURON ET COMPAGNIE (0.10) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 108.87. 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 0.1x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2023) ?
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

108.869

Interest coverage (2023) ?
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

0.065

Liquidity indicators evolution
CLEMENT TOURON ET COMPAGNIE

Sector positioning

Liquidity ratio
108.87 2023
2020
2022
2023
Q1: 99.92
Med: 115.98
Q3: 425.04
Average +6 pts over 3 years

In 2023, the liquidity ratio of CLEMENT TOURON ET COMPAGNIE (108.87) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
0.07x 2023
2020
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 6.2x
Good +25 pts over 3 years

In 2023, the interest coverage of CLEMENT TOURON ET COMPAGNIE (0.1x) 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: 31 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 12 days. The company must finance 19 days of gap between collections and payments. Overall, WCR represents 21 days of revenue, i.e. 139 k€ to permanently finance. Over 2016-2023, WCR increased by +104%, requiring additional financing.

Operating WCR (2023) ?
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

138 922 €

Customer credit (2023) ?
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

31 j

Supplier credit (2023) ?
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

12 j

Inventory turnover (2023) ?
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 (2023) ?
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

21 j

WCR and payment terms evolution
CLEMENT TOURON ET COMPAGNIE

Positioning of CLEMENT TOURON ET COMPAGNIE in its sector

Comparison with sector Administration d'immeubles et autres biens immobiliers

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (20 transactions). This range of 732 285€ to 1 675 410€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
732k€ 831k€ 1675k€
831 156 € Range: 732 285€ - 1 675 410€
NAF 5 année 2023

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 20 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 CLEMENT TOURON ET COMPAGNIE with other companies in the same sector:

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

Frequently asked questions about CLEMENT TOURON ET COMPAGNIE

What is the revenue of CLEMENT TOURON ET COMPAGNIE ?

The revenue of CLEMENT TOURON ET COMPAGNIE in 2023 is 2.4 M€.

Is CLEMENT TOURON ET COMPAGNIE profitable?

Yes, CLEMENT TOURON ET COMPAGNIE generated a net profit of 269 k€ in 2023.

Where is the headquarters of CLEMENT TOURON ET COMPAGNIE ?

The headquarters of CLEMENT TOURON ET COMPAGNIE is located in PARIS (75008), in the department Paris.

Where to find the tax return of CLEMENT TOURON ET COMPAGNIE ?

The tax return of CLEMENT TOURON ET COMPAGNIE 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 CLEMENT TOURON ET COMPAGNIE operate?

CLEMENT TOURON ET COMPAGNIE 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.