SIREN : 482844768
SAS TOM is a French company founded 20 years ago, specialized in the sector Supérettes. Based in PREVESSIN-MOENS (01280), this company of category PME shows in 2023 a revenue of 1.3 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 | 2023 | 2022 | 2021 | 2016 |
|---|---|---|---|---|
| Revenue | 1 257 368 € | 1 076 218 € | 859 437 € | N/C |
| Net income | 26 730 € | 29 720 € | 30 078 € | 11 327 € |
| EBITDA | 46 081 € | 68 192 € | 50 793 € | N/C |
| Net margin | 2.1% | 2.8% | 3.5% | N/C |
In 2023, SAS TOM achieves revenue of 1.3 M€. Over the period 2021-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +21.0%. Vs 2022, growth of +17% (1.1 M€ -> 1.3 M€). After deducting consumption (987 k€), gross margin stands at 270 k€, i.e. a rate of 21%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 46 k€, representing 3.7% of revenue. Warning negative scissor effect: despite revenue change (+17%), EBITDA varies by -32%, reducing margin by 2.7 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 27 k€, i.e. 2.1% of revenue. This profit can be retained or distributed to shareholders.
1 257 368 €
270 313 €
46 081 €
23 390 €
26 730 €
3.6%
The debt ratio (= Financial debt / Equity x 100) stands at 54%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 31%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 3.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
54.239%
31.077%
3.498%
1.026
21.5%
In 2023, the debt ratio of SAS TOM (54.24) 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 2023, the financial autonomy of SAS TOM (31.1%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2023, the repayment capacity of SAS TOM (1.03) 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 117.17. 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 1.6x. Coverage is limited: any activity downturn would jeopardize interest payments.
117.171
1.595
In 2023, the liquidity ratio of SAS TOM (117.17) 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.
In 2023, the interest coverage of SAS TOM (1.6x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 12 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 35 days. Favorable situation: supplier credit is longer than customer credit by 23 days. Inventory turnover is 14 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 33 days of revenue, i.e. 115 k€ to permanently finance.
114 521 €
12 j
35 j
14 j
33 j
Based on 357 transactions of similar company sales in 2023, the value of SAS TOM is estimated at 294 895 € (range 170 731€ - 541 709€). With an EBITDA of 46 081€, the sector multiple of 5.6x is applied. The price/revenue ratio is 0.33x (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.
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This estimate is based on the analysis of 357 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 SAS TOM with other companies in the same sector:
The revenue of SAS TOM in 2023 is 1.3 M€.
Yes, SAS TOM generated a net profit of 27 k€ in 2023.
The headquarters of SAS TOM is located in PREVESSIN-MOENS (01280), in the department Ain.
The tax return of SAS TOM 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).
SAS TOM operates in the sector Supérettes (NAF code 47.11C). See the 'Sector positioning' section above to compare the company with its competitors.