S A ENTREPRISE THOMAS : revenue, balance sheet and financial ratios

S A ENTREPRISE THOMAS is a French company founded 56 years ago, specialized in the sector Promotion immobilière de logements. Based in MONTROND-LES-BAINS (42210), this company of category PME shows in 2023 a revenue of 3.6 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - S A ENTREPRISE THOMAS (SIREN 887050268)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 3 584 006 € 5 097 261 € 4 045 157 € 3 247 150 € 3 580 569 € 5 151 950 € 4 958 334 € 12 464 846 €
Net income 203 846 € 102 220 € 1 259 722 € -91 450 € 520 497 € 752 785 € 473 073 € 478 760 €
EBITDA -1 248 771 € -623 417 € -936 309 € -581 772 € -1 289 428 € -178 915 € -574 112 € 274 523 €
Net margin 5.7% 2.0% 31.1% -2.8% 14.5% 14.6% 9.5% 3.8%

Revenue and income statement

In 2023, S A ENTREPRISE THOMAS achieves revenue of 3.6 M€. Revenue is declining over the period 2016-2023 (CAGR: -16.3%). Significant drop of -30% vs 2022. After deducting consumption (645 k€), gross margin stands at 2.9 M€, i.e. a rate of 82%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -1.2 M€, representing -34.8% of revenue. Warning negative scissor effect: despite revenue change (-30%), EBITDA varies by -100%, reducing margin by 22.6 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 204 k€, i.e. 5.7% 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

3 584 006 €

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

2 939 400 €

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

-1 248 771 €

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

-814 560 €

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

203 846 €

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

-34.8%

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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 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 81%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

15.517%

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

81.137%

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

-6.868%

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

-0.836

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

65.7%

Solvency indicators evolution
S A ENTREPRISE THOMAS

Sector positioning

Debt ratio
15.52 2023
2021
2022
2023
Q1: 0.0
Med: 5.81
Q3: 124.18
Average

In 2023, the debt ratio of S A ENTREPRISE THOMAS (15.52) 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
81.14% 2023
2021
2022
2023
Q1: 0.0%
Med: 14.0%
Q3: 54.07%
Excellent

In 2023, the financial autonomy of S A ENTREPRISE THOMAS (81.1%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
-0.84 years 2023
2021
2022
2023
Q1: -4.46 years
Med: 0.0 years
Q3: 1.58 years
Good -12 pts over 3 years

In 2023, the repayment capacity of S A ENTREPRISE THOMAS (-0.84) 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 611.05. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

611.051

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

-10.635

Liquidity indicators evolution
S A ENTREPRISE THOMAS

Sector positioning

Liquidity ratio
611.05 2023
2021
2022
2023
Q1: 141.01
Med: 351.89
Q3: 1123.94
Good

In 2023, the liquidity ratio of S A ENTREPRISE THOMAS (611.05) 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.

Interest coverage
-10.63x 2023
2021
2022
2023
Q1: -7.83x
Med: 0.0x
Q3: 3.21x
Average -50 pts over 3 years

In 2023, the interest coverage of S A ENTREPRISE THOMAS (-10.6x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 332 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 36 days. The gap of 296 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 1314 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 2116 days of revenue, i.e. 21.1 M€ to permanently finance.

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

21 067 074 €

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

332 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

36 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

1314 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

2116 j

WCR and payment terms evolution
S A ENTREPRISE THOMAS

Positioning of S A ENTREPRISE THOMAS in its sector

Comparison with sector Promotion immobilière de logements

Valuation estimate

Based on 80 transactions of similar company sales (all years), the value of S A ENTREPRISE THOMAS is estimated at 793 092 € (range 275 814€ - 2 006 472€). The price/revenue ratio is 0.28x (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.

Estimated enterprise value 2023
80 tx
275k€ 793k€ 2006k€
793 092 € Range: 275 814€ - 2 006 472€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
3 584 006 € × 0.28x
Estimation 1 002 666 €
360 548€ - 2 465 998€
Net Income Multiple 20%
203 846 € × 2.3x
Estimation 478 733 €
148 714€ - 1 317 185€
How is this estimate calculated?

This estimate is based on the analysis of 80 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 (Promotion immobilière de logements)

Compare S A ENTREPRISE THOMAS with other companies in the same sector:

Voir toutes les statistiques du secteur Promotion immobilière de logements

Frequently asked questions about S A ENTREPRISE THOMAS

What is the revenue of S A ENTREPRISE THOMAS ?

The revenue of S A ENTREPRISE THOMAS in 2023 is 3.6 M€.

Is S A ENTREPRISE THOMAS profitable?

Yes, S A ENTREPRISE THOMAS generated a net profit of 204 k€ in 2023.

Where is the headquarters of S A ENTREPRISE THOMAS ?

The headquarters of S A ENTREPRISE THOMAS is located in MONTROND-LES-BAINS (42210), in the department Loire.

Where to find the tax return of S A ENTREPRISE THOMAS ?

The tax return of S A ENTREPRISE THOMAS 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 S A ENTREPRISE THOMAS operate?

S A ENTREPRISE THOMAS operates in the sector Promotion immobilière de logements (NAF code 41.10A). See the 'Sector positioning' section above to compare the company with its competitors.