SIREN : 803517630
TEMA INSTRUMENTS is a French company founded 11 years ago, specialized in the sector Activités des sociétés holding. Based in FREJUS (83600), this company of category PME shows in 2025 a revenue of 402 k€. 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 | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|---|
| Revenue | 402 000 € | 380 000 € | 380 000 € | 380 000 € | 366 000 € | 366 000 € | 336 000 € | 336 000 € | 336 000 € | 336 000 € |
| Net income | 297 562 € | 698 549 € | 319 035 € | -28 524 € | 174 108 € | 262 393 € | 31 461 € | 23 921 € | 46 863 € | 47 900 € |
| EBITDA | 90 733 € | 69 053 € | 68 019 € | 68 157 € | 64 709 € | 55 137 € | 47 816 € | 71 206 € | 68 946 € | 74 147 € |
| Net margin | 74.0% | 183.8% | 84.0% | -7.5% | 47.6% | 71.7% | 9.4% | 7.1% | 13.9% | 14.3% |
In 2025, TEMA INSTRUMENTS achieves revenue of 402 k€. Revenue is growing positively over 10 years (CAGR: +2.0%). Vs 2024: +6%. After deducting consumption (0 €), gross margin stands at 402 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 91 k€, representing 22.6% of revenue. Positive scissor effect: EBITDA margin improves by +4.4 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 298 k€, i.e. 74.0% of revenue. This profit can be retained or distributed to shareholders.
402 000 €
402 000 €
90 733 €
57 653 €
297 562 €
22.6%
The debt ratio (= Financial debt / Equity x 100) stands at 82%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 53%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 88.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
82.377%
52.676%
88.195%
2.258
8.9%
In 2025, the debt ratio of TEMA INSTRUMENTS (82.38) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2025, the financial autonomy of TEMA INSTRUMENTS (52.7%) 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 2025, the repayment capacity of TEMA INSTRUMENTS (2.26) 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 1065.22. 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 34.3x. Operating income very largely covers interest expenses: high safety margin.
1065.217
34.335
In 2025, the liquidity ratio of TEMA INSTRUMENTS (1065.22) 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 2025, the interest coverage of TEMA INSTRUMENTS (34.3x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 20 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 27 days. Favorable situation: supplier credit is longer than customer credit by 7 days. Overall, WCR represents 119 days of revenue, i.e. 133 k€ to permanently finance. Notable WCR improvement over the period (-28%), freeing up cash.
133 247 €
20 j
27 j
0 j
119 j
Indicative estimate only : the number of comparable transactions in this sector is limited (20 transactions). This range of 165 586€ to 1 764 761€ is provided for information purposes only and requires in-depth analysis to be confirmed.
This estimate is based on the analysis of 20 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 INSTRUMENTS with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des sociétés holding
The revenue of TEMA INSTRUMENTS in 2025 is 402 k€.
Yes, TEMA INSTRUMENTS generated a net profit of 298 k€ in 2025.
The headquarters of TEMA INSTRUMENTS is located in FREJUS (83600), in the department Var.
The tax return of TEMA INSTRUMENTS 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 INSTRUMENTS operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.