HOLDING TINANT FRERES : revenue, balance sheet and financial ratios

HOLDING TINANT FRERES is a French company founded 3 years ago, specialized in the sector Activités des sociétés holding. Based in SAINT-LEGER-SUR-DHEUNE (71510), this company of category PME shows in 2025 a revenue of 163 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

Financial history - HOLDING TINANT FRERES (SIREN 914974985)
Indicator 2025 2024 2023
Revenue 162 786 € 155 093 € 120 211 €
Net income 2 404 € 1 068 € 4 768 €
EBITDA 10 002 € 8 100 € 11 949 €
Net margin 1.5% 0.7% 4.0%

Revenue and income statement

In 2025, HOLDING TINANT FRERES achieves revenue of 163 k€. Over the period 2023-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +16.4%. Vs 2024: +5%. After deducting consumption (0 €), gross margin stands at 163 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 10 k€, representing 6.1% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2 k€, i.e. 1.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

162 786 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

162 786 €

EBITDA (2025) ?
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

10 002 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

10 006 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

2 404 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

6.1%

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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 1270%. 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 79%. 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 71.0 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 1.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

1270.325%

Financial autonomy (2025) ?
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

78.633%

Cash flow / Revenue (2025) ?
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

1.476%

Repayment capacity (2025) ?
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

70.954

Solvency indicators evolution
HOLDING TINANT FRERES

Sector positioning

Debt ratio
1270.33 2025
2023
2024
2025
Q1: 0.04
Med: 8.09
Q3: 54.01
Watch

In 2025, the debt ratio of HOLDING TINANT FRERES (1270.33) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
78.63% 2025
2023
2024
2025
Q1: 21.27%
Med: 67.32%
Q3: 92.99%
Good

In 2025, the financial autonomy of HOLDING TINANT FRERES (78.6%) 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
70.95 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.19 years
Q3: 2.98 years
Average

In 2025, the repayment capacity of HOLDING TINANT FRERES (70.95) 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 135.33. 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 56.4x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2025) ?
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

135.334

Interest coverage (2025) ?
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

56.449

Liquidity indicators evolution
HOLDING TINANT FRERES

Sector positioning

Liquidity ratio
135.33 2025
2023
2024
2025
Q1: 161.8
Med: 834.57
Q3: 4761.54
Average

In 2025, the liquidity ratio of HOLDING TINANT FRERES (135.33) 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
56.45x 2025
2023
2024
2025
Q1: -62.1x
Med: 0.0x
Q3: 0.0x
Excellent

In 2025, the interest coverage of HOLDING TINANT FRERES (56.5x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 112 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 200 days. Excellent situation: suppliers finance 88 days of the operating cycle (retail model). Overall, WCR represents 35 days of revenue, i.e. 16 k€ to permanently finance. Over 2023-2025, WCR increased by +184%, requiring additional financing.

Operating WCR (2025) ?
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

15 924 €

Customer credit (2025) ?
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

112 j

Supplier credit (2025) ?
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

200 j

Inventory turnover (2025) ?
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 (2025) ?
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

35 j

WCR and payment terms evolution
HOLDING TINANT FRERES

Positioning of HOLDING TINANT FRERES in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (20 transactions). This range of 48 215€ to 134 122€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
48k€ 76k€ 134k€
76 769 € Range: 48 215€ - 134 122€
NAF 5 année 2025

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 (Activités des sociétés holding)

Compare HOLDING TINANT FRERES with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about HOLDING TINANT FRERES

What is the revenue of HOLDING TINANT FRERES ?

The revenue of HOLDING TINANT FRERES in 2025 is 163 k€.

Is HOLDING TINANT FRERES profitable?

Yes, HOLDING TINANT FRERES generated a net profit of 2 k€ in 2025.

Where is the headquarters of HOLDING TINANT FRERES ?

The headquarters of HOLDING TINANT FRERES is located in SAINT-LEGER-SUR-DHEUNE (71510), in the department Saone-et-Loire.

Where to find the tax return of HOLDING TINANT FRERES ?

The tax return of HOLDING TINANT FRERES 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 HOLDING TINANT FRERES operate?

HOLDING TINANT FRERES operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.