TEREOS OPERATIONS : revenue, balance sheet and financial ratios

TEREOS OPERATIONS is a French company founded 8 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in MOUSSY-LE-VIEUX (77230), this company of category PME shows in 2021 a revenue of 18.1 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 - TEREOS OPERATIONS (SIREN 839642295)
Indicator 2021 2020 2019
Revenue 18 072 372 € 19 536 141 € 4 380 520 €
Net income 521 804 € 301 639 € 45 996 €
EBITDA 1 007 416 € 157 891 € 31 408 €
Net margin 2.9% 1.5% 1.1%

Revenue and income statement

In 2021, TEREOS OPERATIONS achieves revenue of 18.1 M€. Over the period 2019-2021, the company shows strong growth with a CAGR (compound annual growth rate) of +103.1%. Slight decline of -7% vs 2020. After deducting consumption (0 €), gross margin stands at 18.1 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 1.0 M€, representing 5.6% of revenue. Positive scissor effect: EBITDA margin improves by +4.8 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 522 k€, i.e. 2.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

18 072 372 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

18 072 372 €

EBITDA (2021) ?
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

1 007 416 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

1 139 304 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

521 804 €

EBITDA margin (2021) ?
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 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 4%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 2.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.0%

Financial autonomy (2021) ?
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

3.986%

Cash flow / Revenue (2021) ?
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

1.992%

Repayment capacity (2021) ?
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

0.0

Asset age ratio (2021) ?
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

-60.0%

Solvency indicators evolution
TEREOS OPERATIONS

Sector positioning

Debt ratio
0.0 2021
2019
2020
2021
Q1: 0.0
Med: 5.69
Q3: 57.9
Excellent

In 2021, the debt ratio of TEREOS OPERATIONS (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
3.99% 2021
2019
2020
2021
Q1: 6.69%
Med: 39.88%
Q3: 74.07%
Average

In 2021, the financial autonomy of TEREOS OPERATIONS (4.0%) 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
0.0 years 2021
2019
2020
2021
Q1: 0.0 years
Med: 0.0 years
Q3: 1.06 years
Excellent

In 2021, the repayment capacity of TEREOS OPERATIONS (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 124.53. 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 45.4x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2021) ?
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

124.532

Interest coverage (2021) ?
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

45.354

Liquidity indicators evolution
TEREOS OPERATIONS

Sector positioning

Liquidity ratio
124.53 2021
2019
2020
2021
Q1: 138.84
Med: 286.06
Q3: 706.0
Average

In 2021, the liquidity ratio of TEREOS OPERATIONS (124.53) 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
45.35x 2021
2019
2020
2021
Q1: 0.0x
Med: 0.0x
Q3: 0.2x
Excellent

In 2021, the interest coverage of TEREOS OPERATIONS (45.4x) 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: 111 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 153 days. Excellent situation: suppliers finance 42 days of the operating cycle (retail model). Overall, WCR represents 120 days of revenue, i.e. 6.0 M€ to permanently finance. Over 2019-2021, WCR increased by +104%, requiring additional financing.

Operating WCR (2021) ?
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

6 017 558 €

Customer credit (2021) ?
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

111 j

Supplier credit (2021) ?
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

153 j

Inventory turnover (2021) ?
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 (2021) ?
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

120 j

WCR and payment terms evolution
TEREOS OPERATIONS

Positioning of TEREOS OPERATIONS in its sector

Comparison with sector Conseil pour les affaires et autres conseils de gestion

Valuation estimate

Based on 61 transactions of similar company sales in 2021, the value of TEREOS OPERATIONS is estimated at 4 730 613 € (range 2 209 408€ - 8 791 908€). With an EBITDA of 1 007 416€, the sector multiple of 3.1x is applied. The price/revenue ratio is 0.54x (in line with sector norms). 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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2021
61 tx
2209k€ 4730k€ 8791k€
4 730 613 € Range: 2 209 408€ - 8 791 908€
NAF 5 année 2021

Valuation detail by method

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EBITDA Multiple 50%
1 007 416 € × 3.1x
Estimation 3 083 087 €
1 732 117€ - 7 264 758€
Revenue Multiple 30%
18 072 372 € × 0.54x
Estimation 9 776 424 €
3 980 103€ - 15 291 337€
Net Income Multiple 20%
521 804 € × 2.5x
Estimation 1 280 716 €
746 597€ - 2 860 642€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 61 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 (Conseil pour les affaires et autres conseils de gestion)

Compare TEREOS OPERATIONS with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion

Frequently asked questions about TEREOS OPERATIONS

What is the revenue of TEREOS OPERATIONS ?

The revenue of TEREOS OPERATIONS in 2021 is 18.1 M€.

Is TEREOS OPERATIONS profitable?

Yes, TEREOS OPERATIONS generated a net profit of 522 k€ in 2021.

Where is the headquarters of TEREOS OPERATIONS ?

The headquarters of TEREOS OPERATIONS is located in MOUSSY-LE-VIEUX (77230), in the department Seine-et-Marne.

Where to find the tax return of TEREOS OPERATIONS ?

The tax return of TEREOS OPERATIONS 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 TEREOS OPERATIONS operate?

TEREOS OPERATIONS operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.