SOCIETE FINANCIERE ET DE PARTICIPATION DES TOMMEUSES : revenue, balance sheet and financial ratios

SOCIETE FINANCIERE ET DE PARTICIPATION DES TOMMEUSES is a French company founded 8 years ago, specialized in the sector Gestion de fonds. Based in VAL D'ISERE (73150), this company of category PME shows in 2024 a revenue of 427 k€. 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 - SOCIETE FINANCIERE ET DE PARTICIPATION DES TOMMEUSES (SIREN 838222255)
Indicator 2024 2023 2022 2021 2020 2019 2018
Revenue 426 728 € 310 741 € 241 122 € 250 000 € 146 602 € 742 898 € N/C
Net income 29 716 € 29 160 € 475 € 7 371 € 29 696 € 5 732 € -4 214 €
EBITDA -331 409 € 1 572 € 217 536 € 87 141 € 378 702 € 6 323 € -4 214 €
Net margin 7.0% 9.4% 0.2% 2.9% 20.3% 0.8% N/C

Revenue and income statement

In 2024, SOCIETE FINANCIERE ET DE PARTICIPATION DES TOMMEUSES achieves revenue of 427 k€. Revenue is declining over the period 2019-2024 (CAGR: -10.5%). Vs 2023, growth of +37% (311 k€ -> 427 k€). After deducting consumption (0 €), gross margin stands at 427 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 -331 k€, representing -77.7% of revenue. Warning negative scissor effect: despite revenue change (+37%), EBITDA varies by -21182%, reducing margin by 78.2 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 30 k€, i.e. 7.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

426 728 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

426 728 €

EBITDA (2024) ?
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

-331 409 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-20 645 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

29 716 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-77.7%

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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 1840%. 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 3%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

1840.022%

Financial autonomy (2024) ?
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

2.684%

Cash flow / Revenue (2024) ?
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

-65.856%

Repayment capacity (2024) ?
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

-7.128

Solvency indicators evolution
SOCIETE FINANCIERE ET DE PARTICIPATION DES TOMMEUSES

Sector positioning

Debt ratio
1840.02 2024
2022
2023
2024
Q1: 0.0
Med: 8.29
Q3: 92.98
Average

In 2024, the debt ratio of SOCIETE FINANCIERE ET DE ... (1840.02) 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
2.68% 2024
2022
2023
2024
Q1: 4.66%
Med: 48.47%
Q3: 87.35%
Average

In 2024, the financial autonomy of SOCIETE FINANCIERE ET DE ... (2.7%) 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
-7.13 years 2024
2022
2023
2024
Q1: -0.01 years
Med: 0.0 years
Q3: 3.01 years
Excellent -50 pts over 3 years

In 2024, the repayment capacity of SOCIETE FINANCIERE ET DE ... (-7.13) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 208.49. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

208.486

Interest coverage (2024) ?
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

-41.081

Liquidity indicators evolution
SOCIETE FINANCIERE ET DE PARTICIPATION DES TOMMEUSES

Sector positioning

Liquidity ratio
208.49 2024
2022
2023
2024
Q1: 100.72
Med: 472.35
Q3: 3121.45
Average +7 pts over 3 years

In 2024, the liquidity ratio of SOCIETE FINANCIERE ET DE ... (208.49) 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
-41.08x 2024
2022
2023
2024
Q1: -71.24x
Med: 0.0x
Q3: 0.0x
Average -39 pts over 3 years

In 2024, the interest coverage of SOCIETE FINANCIERE ET DE ... (-41.1x) 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: 271 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 745 days. Excellent situation: suppliers finance 474 days of the operating cycle (retail model). Overall, WCR represents 3357 days of revenue, i.e. 4.0 M€ to permanently finance.

Operating WCR (2024) ?
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

3 979 179 €

Customer credit (2024) ?
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

271 j

Supplier credit (2024) ?
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

745 j

Inventory turnover (2024) ?
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 (2024) ?
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

3357 j

WCR and payment terms evolution
SOCIETE FINANCIERE ET DE PARTICIPATION DES TOMMEUSES

Positioning of SOCIETE FINANCIERE ET DE PARTICIPATION DES TOMMEUSES in its sector

Comparison with sector Gestion de fonds

Valuation estimate

Based on 62 transactions of similar company sales in 2024, the value of SOCIETE FINANCIERE ET DE PARTICIPATION DES TOMMEUSES is estimated at 165 796 € (range 65 272€ - 391 069€). The price/revenue ratio is 0.30x (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 2024
62 tx
65k€ 165k€ 391k€
165 796 € Range: 65 272€ - 391 069€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
426 728 € × 0.30x
Estimation 129 902 €
67 214€ - 361 698€
Net Income Multiple 20%
29 716 € × 7.4x
Estimation 219 639 €
62 361€ - 435 127€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 62 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 (Gestion de fonds)

Compare SOCIETE FINANCIERE ET DE PARTICIPATION DES TOMMEUSES with other companies in the same sector:

Voir toutes les statistiques du secteur Gestion de fonds

Frequently asked questions about SOCIETE FINANCIERE ET DE PARTICIPATION DES TOMMEUSES

What is the revenue of SOCIETE FINANCIERE ET DE PARTICIPATION DES TOMMEUSES ?

The revenue of SOCIETE FINANCIERE ET DE PARTICIPATION DES TOMMEUSES in 2024 is 427 k€.

Is SOCIETE FINANCIERE ET DE PARTICIPATION DES TOMMEUSES profitable?

Yes, SOCIETE FINANCIERE ET DE PARTICIPATION DES TOMMEUSES generated a net profit of 30 k€ in 2024.

Where is the headquarters of SOCIETE FINANCIERE ET DE PARTICIPATION DES TOMMEUSES ?

The headquarters of SOCIETE FINANCIERE ET DE PARTICIPATION DES TOMMEUSES is located in VAL D'ISERE (73150), in the department Savoie.

Where to find the tax return of SOCIETE FINANCIERE ET DE PARTICIPATION DES TOMMEUSES ?

The tax return of SOCIETE FINANCIERE ET DE PARTICIPATION DES 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).

In which sector does SOCIETE FINANCIERE ET DE PARTICIPATION DES TOMMEUSES operate?

SOCIETE FINANCIERE ET DE PARTICIPATION DES TOMMEUSES operates in the sector Gestion de fonds (NAF code 66.30Z). See the 'Sector positioning' section above to compare the company with its competitors.