SIREN : 343469391
TEM is a French company founded 38 years ago, specialized in the sector Supermarchés. Based in MONDEVILLE (14120), this company of category PME shows in 2024 a revenue of 628 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-04-25
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 628 000 € | 629 186 € | N/C | 629 681 € | 632 841 € | 475 628 € | 634 823 € | 642 412 € | 641 233 € |
| Net income | 1 887 € | 19 576 € | 148 741 € | 27 686 € | 24 130 € | -149 716 € | 186 373 € | -478 195 € | 161 939 € |
| EBITDA | -18 016 € | 21 063 € | N/C | 33 700 € | 46 240 € | -120 201 € | 30 589 € | 31 753 € | 38 002 € |
| Net margin | 0.3% | 3.1% | N/C | 4.4% | 3.8% | -31.5% | 29.4% | -74.4% | 25.3% |
In 2024, TEM achieves revenue of 628 k€. Activity remains stable over the period (CAGR: -0.3%). Slight decline of -0% vs 2023. After deducting consumption (0 €), gross margin stands at 628 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 -18 k€, representing -2.9% of revenue. Warning negative scissor effect: despite revenue change (-0%), EBITDA varies by -186%, reducing margin by 6.2 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 2 k€, i.e. 0.3% of revenue. This profit can be retained or distributed to shareholders.
628 000 €
628 000 €
-18 016 €
-18 165 €
1 887 €
-2.9%
The debt ratio (= Financial debt / Equity x 100) stands at 5255%. 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 0%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 36.4 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
5254.688%
0.472%
0.324%
36.357
In 2024, the debt ratio of TEM (5254.69) 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 2024, the financial autonomy of TEM (0.5%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of TEM (36.36) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 40.20. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
40.197
-3.974
In 2024, the liquidity ratio of TEM (40.20) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
In 2024, the interest coverage of TEM (-4.0x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 104 days. Excellent situation: suppliers finance 104 days of the operating cycle (retail model). Overall, WCR represents 124 days of revenue, i.e. 216 k€ to permanently finance. Over 2016-2024, WCR increased by +290%, requiring additional financing.
215 643 €
0 j
104 j
0 j
124 j
Based on 551 transactions of similar company sales in 2024, the value of TEM is estimated at 91 029 € (range 49 086€ - 169 035€). 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.
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This estimate is based on the analysis of 551 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 TEM with other companies in the same sector:
The revenue of TEM in 2024 is 628 k€.
Yes, TEM generated a net profit of 2 k€ in 2024.
The headquarters of TEM is located in MONDEVILLE (14120), in the department Calvados.
The tax return of TEM 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).
TEM operates in the sector Supermarchés (NAF code 47.11D). See the 'Sector positioning' section above to compare the company with its competitors.