TEMIS LUXURY GROUP L'H : revenue, balance sheet and financial ratios

TEMIS LUXURY GROUP L'H is a French company founded 44 years ago, specialized in the sector Affrètement et organisation des transports . Based in AULNAY-SOUS-BOIS (93600), this company of category ETI shows in 2022 a revenue of 3.1 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - TEMIS LUXURY GROUP L'H (SIREN 572202950)
Indicator 2022 2021 2020 2019 2018 2017 2016
Revenue 3 145 714 € 2 477 322 € 1 170 047 € 1 434 575 € 1 504 539 € 1 781 037 € 3 958 157 €
Net income 460 399 € 375 360 € 410 989 € 12 239 € 4 621 € 82 445 € 372 805 €
EBITDA 891 964 € 452 787 € 8 394 € 86 909 € 148 129 € 307 658 € 638 125 €
Net margin 14.6% 15.2% 35.1% 0.9% 0.3% 4.6% 9.4%

Revenue and income statement

In 2022, TEMIS LUXURY GROUP L'H achieves revenue of 3.1 M€. Activity remains stable over the period (CAGR: -3.8%). Vs 2021, growth of +27% (2.5 M€ -> 3.1 M€). After deducting consumption (-9 €), gross margin stands at 3.1 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 892 k€, representing 28.4% of revenue. Positive scissor effect: EBITDA margin improves by +10.1 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 460 k€, i.e. 14.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

3 145 714 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

3 145 723 €

EBITDA (2022) ?
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

891 964 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

898 596 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

460 399 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

28.4%

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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 116%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 44%. 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 37.5 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 16.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

115.696%

Financial autonomy (2022) ?
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

44.331%

Cash flow / Revenue (2022) ?
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

16.22%

Repayment capacity (2022) ?
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

37.491

Asset age ratio (2022) ?
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

3.7%

Solvency indicators evolution
TEMIS LUXURY GROUP L'H

Sector positioning

Debt ratio
115.7 2022
2020
2021
2022
Q1: 0.0
Med: 9.06
Q3: 56.97
Average +50 pts over 3 years

In 2022, the debt ratio of TEMIS LUXURY GROUP L'H (115.70) 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
44.33% 2022
2020
2021
2022
Q1: 12.83%
Med: 30.08%
Q3: 48.96%
Good -8 pts over 3 years

In 2022, the financial autonomy of TEMIS LUXURY GROUP L'H (44.3%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
37.49 years 2022
2020
2021
2022
Q1: 0.0 years
Med: 0.09 years
Q3: 1.48 years
Watch +25 pts over 3 years

In 2022, the repayment capacity of TEMIS LUXURY GROUP L'H (37.49) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 98.15. 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 40.9x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2022) ?
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

98.149

Interest coverage (2022) ?
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

40.855

Liquidity indicators evolution
TEMIS LUXURY GROUP L'H

Sector positioning

Liquidity ratio
98.15 2022
2020
2021
2022
Q1: 120.01
Med: 155.71
Q3: 224.86
Average -41 pts over 3 years

In 2022, the liquidity ratio of TEMIS LUXURY GROUP L'H (98.15) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
40.85x 2022
2020
2021
2022
Q1: 0.0x
Med: 0.41x
Q3: 3.78x
Excellent +18 pts over 3 years

In 2022, the interest coverage of TEMIS LUXURY GROUP L'H (40.9x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 156 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 193 days. Excellent situation: suppliers finance 37 days of the operating cycle (retail model). Overall, WCR represents 100 days of revenue, i.e. 876 k€ to permanently finance. Notable WCR improvement over the period (-33%), freeing up cash.

Operating WCR (2022) ?
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

875 641 €

Customer credit (2022) ?
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

156 j

Supplier credit (2022) ?
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

193 j

Inventory turnover (2022) ?
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

0 j

WCR in days of revenue (2022) ?
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

100 j

WCR and payment terms evolution
TEMIS LUXURY GROUP L'H

Positioning of TEMIS LUXURY GROUP L'H in its sector

Comparison with sector Affrètement et organisation des transports

Valuation estimate

Based on 167 transactions of similar company sales (all years), the value of TEMIS LUXURY GROUP L'H is estimated at 557 928 € (range 259 245€ - 939 453€). With an EBITDA of 891 964€, the sector multiple of 0.9x is applied. The price/revenue ratio is 0.11x (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 2022
167 transactions
259k€ 557k€ 939k€
557 928 € Range: 259 245€ - 939 453€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
891 964 € × 0.9x
Estimation 798 854 €
291 863€ - 1 110 688€
Revenue Multiple 30%
3 145 714 € × 0.11x
Estimation 333 642 €
295 758€ - 585 547€
Net Income Multiple 20%
460 399 € × 0.6x
Estimation 292 046 €
122 933€ - 1 042 226€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 167 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 (Affrètement et organisation des transports )

Compare TEMIS LUXURY GROUP L'H with other companies in the same sector:

Voir toutes les statistiques du secteur Affrètement et organisation des transports

Frequently asked questions about TEMIS LUXURY GROUP L'H

What is the revenue of TEMIS LUXURY GROUP L'H ?

The revenue of TEMIS LUXURY GROUP L'H in 2022 is 3.1 M€.

Is TEMIS LUXURY GROUP L'H profitable?

Yes, TEMIS LUXURY GROUP L'H generated a net profit of 460 k€ in 2022.

Where is the headquarters of TEMIS LUXURY GROUP L'H ?

The headquarters of TEMIS LUXURY GROUP L'H is located in AULNAY-SOUS-BOIS (93600), in the department Seine-Saint-Denis.

Where to find the tax return of TEMIS LUXURY GROUP L'H ?

The tax return of TEMIS LUXURY GROUP L'H 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 TEMIS LUXURY GROUP L'H operate?

TEMIS LUXURY GROUP L'H operates in the sector Affrètement et organisation des transports (NAF code 52.29B). See the 'Sector positioning' section above to compare the company with its competitors.