T3M PORCHER : revenue, balance sheet and financial ratios

T3M PORCHER is a French company founded 8 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de matériel agricole. Based in ST YRIEIX LA PERCHE (87500), this company of category ETI shows in 2024 a revenue of 50.8 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-09-19

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

Synthèse

Santé financière : Saine

Aucun signal de fragilité majeur : rentabilité positive et structure financière équilibrée.

In summary, T3M PORCHER combines a growing business with positive profitability. Its financial structure is broadly in line with its sector.

Financial history - T3M PORCHER (SIREN 837900802)
Indicator 2024 2023 2022 2021 2020 2019 2018
Revenue 50 839 286 € 52 303 578 € 48 217 397 € 41 520 606 € 28 460 670 € 36 685 057 € 33 647 029 €
Net income 1 366 307 € 1 390 270 € 1 301 029 € 884 541 € 475 351 € 625 379 € 812 062 €
EBITDA 2 897 390 € 2 492 311 € 2 716 266 € 1 271 872 € 861 261 € 1 158 880 € 1 900 131 €
Net margin 2.7% 2.7% 2.7% 2.1% 1.7% 1.7% 2.4%

Revenue and income statement

In 2024, T3M PORCHER achieves revenue of 50.8 M€. Over the period 2020-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +15.6%. Slight decline of -3% vs 2023. After deducting consumption (39.7 M€), gross margin stands at 11.2 M€, i.e. a rate of 22%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2.9 M€, representing 5.7% of revenue. This ratio is more favorable than the sector median (4.1%). Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.4 M€, i.e. 2.7% 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

50 839 286 €

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

11 174 302 €

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

2 897 390 €

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

2 303 605 €

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

1 366 307 €

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

5.7%

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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 43%. This ratio is slightly less favorable than the sector median (26.1%). Financial autonomy (= Equity / Total assets x 100) reaches 49%. This ratio is more favorable than the sector median (43.0%). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.7 years of cash flow to repay all financial debt. This ratio is slightly less favorable than the sector median (0.9 years). Cash flow represents 3.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This ratio is more favorable than the sector median (2.9%).

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

43.42%

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

49.49%

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

3.85%

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

2.71

Asset age ratio (2024) ?
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

48.4%

Solvency indicators evolution
T3M PORCHER

Sector positioning

Debt ratio
43.42% 2024
Q1: 5.91%
Med: 26.1%
Q3: 81.34%
Average +16 pts over 3 years

In 2024, the debt ratio of T3M PORCHER (43.4%) 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
49.49% 2024
Q1: 27.07%
Med: 43.01%
Q3: 59.8%
Good -13 pts over 3 years

In 2024, the financial autonomy of T3M PORCHER (49.5%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
2.71 years 2024
Q1: 0.05 years
Med: 0.88 years
Q3: 3.44 years
Average +13 pts over 3 years

In 2024, the repayment capacity of T3M PORCHER (2.71) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 3.35. This ratio is more favorable than the sector median (2.4). The interest coverage ratio (= EBIT / Interest expenses) is 10.2x. This ratio is more favorable than the sector median (5.2x).

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

3.35

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

10.16

Liquidity indicators evolution
T3M PORCHER

Sector positioning

Liquidity ratio
3.35 2024
Q1: 1.67
Med: 2.35
Q3: 3.35
Good

In 2024, the liquidity ratio of T3M PORCHER (3.35) 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
10.16x 2024
Q1: 0.45x
Med: 5.16x
Q3: 17.49x
Good +12 pts over 3 years

In 2024, the interest coverage of T3M PORCHER (10.2x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 25 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 45 days. Favorable situation: supplier credit is longer than customer credit by 20 days. Inventory turnover is 124 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 132 days of revenue, i.e. 18.6 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

18 616 838 €

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

25 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

45 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

124 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

132 j

WCR and payment terms evolution
T3M PORCHER

Positioning of T3M PORCHER in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de matériel agricole

Valuation estimate

Based on 177 transactions of similar company sales (all years), the value of T3M PORCHER is estimated at 3 697 636 € (range 1 771 904€ - 8 628 008€). With an EBITDA of 2 897 390€, the sector multiple of 1.3x is applied. The price/revenue ratio is 0.09x (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 2024
177 transactions
1771k€ 3697k€ 8628k€
3 697 636 € Range: 1 771 904€ - 8 628 008€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
2 897 390 € × 1.3x
Estimation 3 728 667 €
1 015 669€ - 9 542 300€
Revenue Multiple 30%
50 839 286 € × 0.09x
Estimation 4 685 007 €
3 659 763€ - 8 215 006€
Net Income Multiple 20%
1 366 307 € × 1.6x
Estimation 2 139 005 €
830 706€ - 6 961 780€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 177 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 (Commerce de gros (commerce interentreprises) de matériel agricole)

Compare T3M PORCHER with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de matériel agricole

Top companies in Commerce de gros (commerce interentreprises) de matériel agricole

Largest companies by revenue in the sector Commerce de gros (commerce interentreprises) de matériel agricole:

Top companies in Haute-Vienne

Largest companies by revenue in the department Haute-Vienne:

Voir le classement complet du département Haute-Vienne

Frequently asked questions about T3M PORCHER

What is the revenue of T3M PORCHER ?

The revenue of T3M PORCHER in 2024 is 50.8 M€.

Is T3M PORCHER profitable?

Yes, T3M PORCHER generated a net profit of 1.4 M€ in 2024.

Where is the headquarters of T3M PORCHER ?

The headquarters of T3M PORCHER is located in ST YRIEIX LA PERCHE (87500), in the department Haute-Vienne.

Where to find the tax return of T3M PORCHER ?

The tax return of T3M PORCHER 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 T3M PORCHER operate?

T3M PORCHER operates in the sector Commerce de gros (commerce interentreprises) de matériel agricole (NAF code 46.61Z). See the 'Sector positioning' section above to compare the company with its competitors.