SIREN : 435227731
TAM is a French company founded 25 years ago, specialized in the sector Restauration de type rapide. Based in ECULLY (69130), this company of category PME shows in 2023 a revenue of 2.5 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 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 2 473 939 € | 2 531 232 € | 2 443 004 € | 2 025 493 € | 2 864 582 € | 2 560 406 € | 2 340 193 € | 2 172 411 € |
| Net income | 122 674 € | 210 477 € | 416 676 € | 255 155 € | 356 106 € | 307 113 € | 256 702 € | 229 640 € |
| EBITDA | 318 149 € | 435 784 € | 703 388 € | 467 755 € | 682 846 € | 590 019 € | 528 479 € | 473 611 € |
| Net margin | 5.0% | 8.3% | 17.1% | 12.6% | 12.4% | 12.0% | 11.0% | 10.6% |
In 2023, TAM achieves revenue of 2.5 M€. Revenue is growing positively over 8 years (CAGR: +1.9%). Slight decline of -2% vs 2022. After deducting consumption (595 k€), gross margin stands at 1.9 M€, i.e. a rate of 76%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 318 k€, representing 12.9% of revenue. Warning negative scissor effect: despite revenue change (-2%), EBITDA varies by -27%, reducing margin by 4.4 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 123 k€, i.e. 5.0% of revenue. This profit can be retained or distributed to shareholders.
2 473 939 €
1 879 211 €
318 149 €
147 272 €
122 674 €
12.8%
The debt ratio (= Financial debt / Equity x 100) stands at 457%. 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 14%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.5 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 6.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
457.251%
13.662%
6.848%
3.516
20.1%
In 2023, the debt ratio of TAM (457.25) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.
In 2023, the financial autonomy of TAM (13.7%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2023, the repayment capacity of TAM (3.52) 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 305.41. 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.
305.412
1.611
In 2023, the liquidity ratio of TAM (305.41) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.
In 2023, the interest coverage of TAM (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: 3 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 35 days. Excellent situation: suppliers finance 32 days of the operating cycle (retail model). Inventory turnover is 3 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 45 days of revenue, i.e. 309 k€ to permanently finance. Over 2016-2023, WCR increased by +258%, requiring additional financing.
309 218 €
3 j
35 j
3 j
45 j
Based on 689 transactions of similar company sales in 2023, the value of TAM is estimated at 1 654 581 € (range 901 783€ - 3 176 492€). With an EBITDA of 318 149€, the sector multiple of 6.3x is applied. The price/revenue ratio is 0.66x (in line with sector norms). 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 689 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 TAM with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration de type rapide
The revenue of TAM in 2023 is 2.5 M€.
Yes, TAM generated a net profit of 123 k€ in 2023.
The headquarters of TAM is located in ECULLY (69130), in the department Rhone.
The tax return of TAM 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).
TAM operates in the sector Restauration de type rapide (NAF code 56.10C). See the 'Sector positioning' section above to compare the company with its competitors.