TERRYA LA MAISON DE L'ELEVEUR : revenue, balance sheet and financial ratios

TERRYA LA MAISON DE L'ELEVEUR is a French company founded 36 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail . Based in RIGNAC (12390), this company of category ETI shows in 2025 a revenue of 41.2 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 - TERRYA LA MAISON DE L'ELEVEUR (SIREN 353336852)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018
Revenue 41 156 288 € 42 278 402 € 45 232 752 € 38 841 024 € 32 756 333 € 30 946 057 € 31 689 529 € 29 982 352 €
Net income 483 279 € 645 798 € -123 917 € 9 141 € 336 476 € 481 513 € 249 100 € 416 702 €
EBITDA 860 170 € 954 230 € -37 102 € 241 757 € 609 097 € 749 918 € 329 768 € 631 861 €
Net margin 1.2% 1.5% -0.3% 0.0% 1.0% 1.6% 0.8% 1.4%

Revenue and income statement

In 2025, TERRYA LA MAISON DE L'ELEVEUR achieves revenue of 41.2 M€. Revenue is growing positively over 8 years (CAGR: +4.6%). Slight decline of -3% vs 2024. After deducting consumption (34.3 M€), gross margin stands at 6.9 M€, i.e. a rate of 17%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 860 k€, representing 2.1% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 483 k€, i.e. 1.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

41 156 288 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

6 850 543 €

EBITDA (2025) ?
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

860 170 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

755 540 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

483 279 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

2.1%

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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 1%. 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 56%. 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 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 1.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.934%

Financial autonomy (2025) ?
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

55.822%

Cash flow / Revenue (2025) ?
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

1.415%

Repayment capacity (2025) ?
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

0.127

Asset age ratio (2025) ?
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

34.8%

Solvency indicators evolution
TERRYA LA MAISON DE L'ELEVEUR

Sector positioning

Debt ratio
0.93 2025
2023
2024
2025
Q1: 6.47
Med: 45.92
Q3: 121.67
Excellent

In 2025, the debt ratio of TERRYA LA MAISON DE L'ELE... (0.93) 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
55.82% 2025
2023
2024
2025
Q1: 19.72%
Med: 40.93%
Q3: 57.41%
Good +11 pts over 3 years

In 2025, the financial autonomy of TERRYA LA MAISON DE L'ELE... (55.8%) 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
0.13 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 2.08 years
Q3: 6.31 years
Good

In 2025, the repayment capacity of TERRYA LA MAISON DE L'ELE... (0.13) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 153.89. 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 15.7x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2025) ?
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

153.892

Interest coverage (2025) ?
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

15.65

Liquidity indicators evolution
TERRYA LA MAISON DE L'ELEVEUR

Sector positioning

Liquidity ratio
153.89 2025
2023
2024
2025
Q1: 130.13
Med: 212.59
Q3: 336.97
Average +8 pts over 3 years

In 2025, the liquidity ratio of TERRYA LA MAISON DE L'ELE... (153.89) 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
15.65x 2025
2023
2024
2025
Q1: 0.0x
Med: 13.85x
Q3: 38.47x
Good +27 pts over 3 years

In 2025, the interest coverage of TERRYA LA MAISON DE L'ELE... (15.7x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 55 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 28 days. The company must finance 27 days of gap between collections and payments. Inventory turnover is 12 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 52 days of revenue, i.e. 5.9 M€ to permanently finance. Over 2018-2025, WCR increased by +68%, requiring additional financing.

Operating WCR (2025) ?
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

5 939 264 €

Customer credit (2025) ?
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

55 j

Supplier credit (2025) ?
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

28 j

Inventory turnover (2025) ?
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

12 j

WCR in days of revenue (2025) ?
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

52 j

WCR and payment terms evolution
TERRYA LA MAISON DE L'ELEVEUR

Positioning of TERRYA LA MAISON DE L'ELEVEUR in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail

Valuation estimate

Based on 94 transactions of similar company sales (all years), the value of TERRYA LA MAISON DE L'ELEVEUR is estimated at 2 210 565 € (range 1 444 560€ - 3 391 577€). With an EBITDA of 860 170€, the sector multiple of 0.5x is applied. The price/revenue ratio is 0.15x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2025
94 tx
1444k€ 2210k€ 3391k€
2 210 565 € Range: 1 444 560€ - 3 391 577€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
860 170 € × 0.5x
Estimation 419 482 €
247 685€ - 1 793 378€
Revenue Multiple 30%
41 156 288 € × 0.15x
Estimation 6 219 645 €
4 221 247€ - 7 140 597€
Net Income Multiple 20%
483 279 € × 1.4x
Estimation 674 656 €
271 719€ - 1 763 548€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 94 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 (Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail )

Compare TERRYA LA MAISON DE L'ELEVEUR with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail

Frequently asked questions about TERRYA LA MAISON DE L'ELEVEUR

What is the revenue of TERRYA LA MAISON DE L'ELEVEUR ?

The revenue of TERRYA LA MAISON DE L'ELEVEUR in 2025 is 41.2 M€.

Is TERRYA LA MAISON DE L'ELEVEUR profitable?

Yes, TERRYA LA MAISON DE L'ELEVEUR generated a net profit of 483 k€ in 2025.

Where is the headquarters of TERRYA LA MAISON DE L'ELEVEUR ?

The headquarters of TERRYA LA MAISON DE L'ELEVEUR is located in RIGNAC (12390), in the department Aveyron.

Where to find the tax return of TERRYA LA MAISON DE L'ELEVEUR ?

The tax return of TERRYA LA MAISON DE L'ELEVEUR 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 TERRYA LA MAISON DE L'ELEVEUR operate?

TERRYA LA MAISON DE L'ELEVEUR operates in the sector Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail (NAF code 46.21Z). See the 'Sector positioning' section above to compare the company with its competitors.