TECHNIQUES DE SONDAGES ET TESTS - TEST : revenue, balance sheet and financial ratios

TECHNIQUES DE SONDAGES ET TESTS - TEST is a French company founded 43 years ago, specialized in the sector Études de marché et sondages. Based in SURESNES (92150), this company of category PME shows in 2023 a revenue of 9.6 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

Financial history - TECHNIQUES DE SONDAGES ET TESTS - TEST (SIREN 325373470)
Indicator 2023 2022 2020 2019 2018 2016
Revenue 9 618 279 € 11 942 793 € 6 590 537 € 9 737 758 € 14 618 826 € 10 508 791 €
Net income 312 299 € 370 500 € -88 115 € 449 531 € -66 831 € 311 513 €
EBITDA 537 285 € 1 144 102 € -5 535 € 590 617 € 191 469 € 574 253 €
Net margin 3.2% 3.1% -1.3% 4.6% -0.5% 3.0%

Revenue and income statement

In 2023, TECHNIQUES DE SONDAGES ET TESTS - TEST achieves revenue of 9.6 M€. Activity remains stable over the period (CAGR: -1.3%). Significant drop of -19% vs 2022. After deducting consumption (0 €), gross margin stands at 9.6 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 537 k€, representing 5.6% of revenue. Warning negative scissor effect: despite revenue change (-19%), EBITDA varies by -53%, reducing margin by 4.0 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 312 k€, i.e. 3.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

9 618 279 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

9 618 279 €

EBITDA (2023) ?
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

537 285 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

458 556 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

312 299 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

5.6%

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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 36%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 30%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 3.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

35.948%

Financial autonomy (2023) ?
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

30.487%

Cash flow / Revenue (2023) ?
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

3.615%

Repayment capacity (2023) ?
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

1.669

Asset age ratio (2023) ?
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

46.2%

Solvency indicators evolution
TECHNIQUES DE SONDAGES ET TESTS - TEST

Sector positioning

Debt ratio
35.95 2023
2020
2022
2023
Q1: 0.0
Med: 2.29
Q3: 33.5
Average +21 pts over 3 years

In 2023, the debt ratio of TECHNIQUES DE SONDAGES ET... (35.95) 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
30.49% 2023
2020
2022
2023
Q1: 9.8%
Med: 36.53%
Q3: 63.76%
Average -23 pts over 3 years

In 2023, the financial autonomy of TECHNIQUES DE SONDAGES ET... (30.5%) 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
1.67 years 2023
2020
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 0.89 years
Average +50 pts over 3 years

In 2023, the repayment capacity of TECHNIQUES DE SONDAGES ET... (1.67) 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 306.77. 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 1.3x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2023) ?
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

306.773

Interest coverage (2023) ?
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

1.319

Liquidity indicators evolution
TECHNIQUES DE SONDAGES ET TESTS - TEST

Sector positioning

Liquidity ratio
306.77 2023
2020
2022
2023
Q1: 143.02
Med: 230.44
Q3: 441.78
Good

In 2023, the liquidity ratio of TECHNIQUES DE SONDAGES ET... (306.77) 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
1.32x 2023
2020
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 1.43x
Good +48 pts over 3 years

In 2023, the interest coverage of TECHNIQUES DE SONDAGES ET... (1.3x) 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: 63 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 32 days. The gap of 31 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 45 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 35 days of revenue, i.e. 937 k€ to permanently finance. Notable WCR improvement over the period (-53%), freeing up cash.

Operating WCR (2023) ?
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

936 820 €

Customer credit (2023) ?
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

63 j

Supplier credit (2023) ?
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

32 j

Inventory turnover (2023) ?
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

45 j

WCR in days of revenue (2023) ?
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

35 j

WCR and payment terms evolution
TECHNIQUES DE SONDAGES ET TESTS - TEST

Positioning of TECHNIQUES DE SONDAGES ET TESTS - TEST in its sector

Comparison with sector Études de marché et sondages

Valuation estimate

Based on 107 transactions of similar company sales (all years), the value of TECHNIQUES DE SONDAGES ET TESTS - TEST is estimated at 1 520 517 € (range 578 533€ - 3 173 615€). With an EBITDA of 537 285€, the sector multiple of 2.6x is applied. The price/revenue ratio is 0.23x (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 2023
107 transactions
578k€ 1520k€ 3173k€
1 520 517 € Range: 578 533€ - 3 173 615€
Section all-time Aggregated at NAF section level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
537 285 € × 2.6x
Estimation 1 390 849 €
508 157€ - 3 186 204€
Revenue Multiple 30%
9 618 279 € × 0.23x
Estimation 2 173 113 €
894 778€ - 3 779 372€
Net Income Multiple 20%
312 299 € × 2.8x
Estimation 865 795 €
280 104€ - 2 233 512€
How is this estimate calculated?

This estimate is based on the analysis of 107 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 (Études de marché et sondages)

Compare TECHNIQUES DE SONDAGES ET TESTS - TEST with other companies in the same sector:

Voir toutes les statistiques du secteur Études de marché et sondages

Frequently asked questions about TECHNIQUES DE SONDAGES ET TESTS - TEST

What is the revenue of TECHNIQUES DE SONDAGES ET TESTS - TEST ?

The revenue of TECHNIQUES DE SONDAGES ET TESTS - TEST in 2023 is 9.6 M€.

Is TECHNIQUES DE SONDAGES ET TESTS - TEST profitable?

Yes, TECHNIQUES DE SONDAGES ET TESTS - TEST generated a net profit of 312 k€ in 2023.

Where is the headquarters of TECHNIQUES DE SONDAGES ET TESTS - TEST ?

The headquarters of TECHNIQUES DE SONDAGES ET TESTS - TEST is located in SURESNES (92150), in the department Hauts-de-Seine.

Where to find the tax return of TECHNIQUES DE SONDAGES ET TESTS - TEST ?

The tax return of TECHNIQUES DE SONDAGES ET TESTS - TEST 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 TECHNIQUES DE SONDAGES ET TESTS - TEST operate?

TECHNIQUES DE SONDAGES ET TESTS - TEST operates in the sector Études de marché et sondages (NAF code 73.20Z). See the 'Sector positioning' section above to compare the company with its competitors.