STE D'EXPLOITATION DES ETS TAMA : revenue, balance sheet and financial ratios

STE D'EXPLOITATION DES ETS TAMA is a French company founded 37 years ago, specialized in the sector Travaux de couverture par éléments. Based in CARMAUX (81400), this company of category PME shows in 2017 a revenue of 295 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 - STE D'EXPLOITATION DES ETS TAMA (SIREN 348500190)
Indicator 2017 2016
Revenue 295 455 € 273 969 €
Net income 1 302 € -5 671 €
EBITDA 5 445 € -6 615 €
Net margin 0.4% -2.1%

Revenue and income statement

In 2017, STE D'EXPLOITATION DES ETS TAMA achieves revenue of 295 k€. Vs 2016: +8%. After deducting consumption (145 k€), gross margin stands at 150 k€, i.e. a rate of 51%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 5 k€, representing 1.8% of revenue. Positive scissor effect: EBITDA margin improves by +4.3 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 1 k€, i.e. 0.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2017) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

295 455 €

Gross margin (2017) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

150 498 €

EBITDA (2017) ?
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

5 445 €

EBIT (2017) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

4 126 €

Net income (2017) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

1 302 €

EBITDA margin (2017) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

1.8%

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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 17%. 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 9%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.4 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 0.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2017) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

16.928%

Financial autonomy (2017) ?
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

9.33%

Cash flow / Revenue (2017) ?
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

0.875%

Repayment capacity (2017) ?
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

4.371

Asset age ratio (2017) ?
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

2.7%

Solvency indicators evolution
STE D'EXPLOITATION DES ETS TAMA

Sector positioning

Debt ratio
16.93 2017
2016
2017
Q1: 3.41
Med: 20.06
Q3: 60.22
Good

In 2017, the debt ratio of STE D'EXPLOITATION DES ET... (16.93) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
9.33% 2017
2016
2017
Q1: 16.96%
Med: 36.84%
Q3: 55.03%
Watch

In 2017, the financial autonomy of STE D'EXPLOITATION DES ET... (9.3%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
4.37 years 2017
2016
2017
Q1: 0.0 years
Med: 0.29 years
Q3: 1.47 years
Watch +50 pts over 2 years

In 2017, the repayment capacity of STE D'EXPLOITATION DES ET... (4.37) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 248.10. 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 4.6x. Financial charges are adequately covered by operations.

Liquidity ratio (2017) ?
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

248.098

Interest coverage (2017) ?
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

4.628

Liquidity indicators evolution
STE D'EXPLOITATION DES ETS TAMA

Sector positioning

Liquidity ratio
248.1 2017
2016
2017
Q1: 136.51
Med: 189.84
Q3: 282.87
Good +8 pts over 2 years

In 2017, the liquidity ratio of STE D'EXPLOITATION DES ET... (248.10) 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
4.63x 2017
2016
2017
Q1: 0.0x
Med: 0.67x
Q3: 3.92x
Excellent +50 pts over 2 years

In 2017, the interest coverage of STE D'EXPLOITATION DES ET... (4.6x) 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: 32 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 51 days. Favorable situation: supplier credit is longer than customer credit by 19 days. Inventory turnover is 85 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 84 days of revenue, i.e. 69 k€ to permanently finance.

Operating WCR (2017) ?
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

68 625 €

Customer credit (2017) ?
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

32 j

Supplier credit (2017) ?
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

51 j

Inventory turnover (2017) ?
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

85 j

WCR in days of revenue (2017) ?
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

84 j

WCR and payment terms evolution
STE D'EXPLOITATION DES ETS TAMA

Positioning of STE D'EXPLOITATION DES ETS TAMA in its sector

Comparison with sector Travaux de couverture par éléments

Valuation estimate

Based on 113 transactions of similar company sales (all years), the value of STE D'EXPLOITATION DES ETS TAMA is estimated at 20 574 € (range 11 822€ - 33 574€). With an EBITDA of 5 445€, the sector multiple of 2.2x is applied. The price/revenue ratio is 0.16x (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.

Estimated enterprise value 2017
113 transactions
11k€ 20k€ 33k€
20 574 € Range: 11 822€ - 33 574€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
5 445 € × 2.2x
Estimation 12 249 €
5 056€ - 19 654€
Revenue Multiple 30%
295 455 € × 0.16x
Estimation 45 823 €
29 794€ - 74 996€
Net Income Multiple 20%
1 302 € × 2.7x
Estimation 3 513 €
1 783€ - 6 243€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 113 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 (Travaux de couverture par éléments)

Compare STE D'EXPLOITATION DES ETS TAMA with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de couverture par éléments

Frequently asked questions about STE D'EXPLOITATION DES ETS TAMA

What is the revenue of STE D'EXPLOITATION DES ETS TAMA ?

The revenue of STE D'EXPLOITATION DES ETS TAMA in 2017 is 295 k€.

Is STE D'EXPLOITATION DES ETS TAMA profitable?

Yes, STE D'EXPLOITATION DES ETS TAMA generated a net profit of 1 k€ in 2017.

Where is the headquarters of STE D'EXPLOITATION DES ETS TAMA ?

The headquarters of STE D'EXPLOITATION DES ETS TAMA is located in CARMAUX (81400), in the department Tarn.

Where to find the tax return of STE D'EXPLOITATION DES ETS TAMA ?

The tax return of STE D'EXPLOITATION DES ETS TAMA 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 STE D'EXPLOITATION DES ETS TAMA operate?

STE D'EXPLOITATION DES ETS TAMA operates in the sector Travaux de couverture par éléments (NAF code 43.91B). See the 'Sector positioning' section above to compare the company with its competitors.