SIREN : 301619235
LES TOMMEUSES is a French company founded 52 years ago, specialized in the sector Restauration traditionnelle. Based in VAL D'ISERE (73150), this company of category PME shows in 2024 a revenue of 10.8 M€. 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 10 789 613 € | 9 646 723 € | 8 227 285 € | 503 240 € | 5 206 552 € | 6 708 835 € | 5 566 683 € | 5 747 014 € | 5 263 977 € |
| Net income | 462 915 € | 332 036 € | 470 547 € | -205 653 € | -305 049 € | 305 292 € | 312 496 € | 618 693 € | -445 522 € |
| EBITDA | 744 057 € | 334 823 € | 1 024 579 € | -177 994 € | -254 174 € | 616 790 € | 440 828 € | 488 081 € | 491 266 € |
| Net margin | 4.3% | 3.4% | 5.7% | -40.9% | -5.9% | 4.6% | 5.6% | 10.8% | -8.5% |
In 2024, LES TOMMEUSES achieves revenue of 10.8 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +9.4%. Vs 2023, growth of +12% (9.6 M€ -> 10.8 M€). After deducting consumption (2.0 M€), gross margin stands at 8.8 M€, i.e. a rate of 81%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 744 k€, representing 6.9% of revenue. Positive scissor effect: EBITDA margin improves by +3.4 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 463 k€, i.e. 4.3% of revenue. This profit can be retained or distributed to shareholders.
10 789 613 €
8 787 920 €
744 057 €
-413 603 €
462 915 €
6.9%
The debt ratio (= Financial debt / Equity x 100) stands at 483%. 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 15%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 9.0 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 12.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
482.619%
14.906%
12.229%
8.969
52.8%
In 2024, the debt ratio of LES TOMMEUSES (482.62) 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 LES TOMMEUSES (14.9%) 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 LES TOMMEUSES (8.97) 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 348.77. 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 13.3x. Operating income very largely covers interest expenses: high safety margin.
348.775
13.254
In 2024, the liquidity ratio of LES TOMMEUSES (348.77) 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.
In 2024, the interest coverage of LES TOMMEUSES (13.2x) 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: 57 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 78 days. Favorable situation: supplier credit is longer than customer credit by 21 days. Inventory turnover is 10 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 231 days of revenue, i.e. 6.9 M€ to permanently finance. Over 2016-2024, WCR increased by +736%, requiring additional financing.
6 909 560 €
57 j
78 j
10 j
231 j
Based on 698 transactions of similar company sales in 2024, the value of LES TOMMEUSES is estimated at 4 496 463 € (range 2 382 074€ - 8 122 391€). With an EBITDA of 744 057€, the sector multiple of 5.4x is applied. The price/revenue ratio is 0.57x (in line with sector norms). 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.
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This estimate is based on the analysis of 698 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 LES TOMMEUSES with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of LES TOMMEUSES in 2024 is 10.8 M€.
Yes, LES TOMMEUSES generated a net profit of 463 k€ in 2024.
The headquarters of LES TOMMEUSES is located in VAL D'ISERE (73150), in the department Savoie.
The tax return of LES TOMMEUSES 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).
LES TOMMEUSES operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.