SIREN : 380098475
TEMA is a French company founded 35 years ago, specialized in the sector Réparation de matériels électroniques et optiques. Based in GRAVELINES (59820), this company of category GE shows in 2024 a revenue of 5.3 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 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 5 326 924 € | 4 627 645 € | 4 777 333 € | 4 381 639 € | 4 540 951 € | 4 520 161 € | 4 689 272 € | 4 822 488 € | 3 632 841 € |
| Net income | 779 708 € | 678 805 € | 456 863 € | 506 793 € | 448 943 € | 338 015 € | 340 465 € | 311 913 € | 398 408 € |
| EBITDA | 834 106 € | 672 408 € | 1 019 144 € | 425 480 € | 998 637 € | 354 271 € | 1 022 486 € | 713 813 € | -29 112 € |
| Net margin | 14.6% | 14.7% | 9.6% | 11.6% | 9.9% | 7.5% | 7.3% | 6.5% | 11.0% |
In 2024, TEMA achieves revenue of 5.3 M€. Revenue is growing positively over 9 years (CAGR: +4.9%). Vs 2023, growth of +15% (4.6 M€ -> 5.3 M€). After deducting consumption (12 k€), gross margin stands at 5.3 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 834 k€, representing 15.7% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 780 k€, i.e. 14.6% of revenue. This profit can be retained or distributed to shareholders.
5 326 924 €
5 314 955 €
834 106 €
921 946 €
779 708 €
15.7%
The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 19%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 12.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
0.231%
18.848%
12.895%
0.003
24.7%
In 2024, the debt ratio of TEMA (0.23) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2024, the financial autonomy of TEMA (18.9%) 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.
In 2024, the repayment capacity of TEMA (0.00) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
The liquidity ratio (= Current assets / Current liabilities) stands at 307.60. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
307.595
0.0
In 2024, the liquidity ratio of TEMA (307.60) 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.
In 2024, the interest coverage of TEMA (0.0x) 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: 97 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 46 days. The gap of 51 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. WCR is negative (-30 days): operations structurally generate cash.
-441 282 €
97 j
46 j
0 j
-30 j
Based on 197 transactions of similar company sales (all years), the value of TEMA is estimated at 1 778 769 € (range 682 536€ - 4 161 168€). With an EBITDA of 834 106€, the sector multiple of 2.4x is applied. The price/revenue ratio is 0.28x (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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 197 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 TEMA with other companies in the same sector:
Voir toutes les statistiques du secteur Réparation de matériels électroniques et optiques
The revenue of TEMA in 2024 is 5.3 M€.
Yes, TEMA generated a net profit of 780 k€ in 2024.
The headquarters of TEMA is located in GRAVELINES (59820), in the department Nord.
The tax return of TEMA 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).
TEMA operates in the sector Réparation de matériels électroniques et optiques (NAF code 33.13Z). See the 'Sector positioning' section above to compare the company with its competitors.