SIREN : 908287345
TESTO INVEST is a French company founded 4 years ago, specialized in the sector Activités des sièges sociaux. Based in DIVONNE-LES-BAINS (01220), this company of category PME shows in 2024 a revenue of 5 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-04-18
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2024 | 2023 | 2022 |
|---|---|---|---|
| Revenue | 4 800 € | 4 800 € | 4 600 € |
| Net income | 37 264 € | -1 476 € | -1 024 € |
| EBITDA | 1 568 € | -1 428 € | -1 024 € |
| Net margin | 776.3% | -30.8% | -22.3% |
In 2024, TESTO INVEST achieves revenue of 5 k€. Revenue is growing positively over 3 years (CAGR: +2.2%). Slight decline of 0% vs 2023. After deducting consumption (0 €), gross margin stands at 5 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 2 k€, representing 32.7% of revenue. Positive scissor effect: EBITDA margin improves by +62.4 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 37 k€, i.e. 776.3% of revenue. This profit can be retained or distributed to shareholders.
4 800 €
4 800 €
1 568 €
1 568 €
37 264 €
32.7%
The debt ratio (= Financial debt / Equity x 100) stands at 76%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 57%. 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 3.3 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 776.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
75.955%
56.627%
776.333%
3.301
In 2024, the debt ratio of TESTO INVEST (75.95) 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 2024, the financial autonomy of TESTO INVEST (56.6%) 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.
In 2024, the repayment capacity of TESTO INVEST (3.30) 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 13900.10. 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 0.3x. Danger: operating income does not cover interest charges, unsustainable situation.
13900.097
0.255
In 2024, the liquidity ratio of TESTO INVEST (13900.10) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.
In 2024, the interest coverage of TESTO INVEST (0.3x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 96 days. Excellent situation: suppliers finance 96 days of the operating cycle (retail model). Overall, WCR represents 9407 days of revenue, i.e. 125 k€ to permanently finance. Over 2022-2024, WCR increased by +242%, requiring additional financing.
125 425 €
0 j
96 j
0 j
9407 j
Based on 103 transactions of similar company sales in 2024, the value of TESTO INVEST is estimated at 75 348 € (range 25 269€ - 198 429€). With an EBITDA of 1 568€, the sector multiple of 5.0x is applied. The price/revenue ratio is 0.38x (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.
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This estimate is based on the analysis of 103 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 TESTO INVEST with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des sièges sociaux
The revenue of TESTO INVEST in 2024 is 5 k€.
Yes, TESTO INVEST generated a net profit of 37 k€ in 2024.
The headquarters of TESTO INVEST is located in DIVONNE-LES-BAINS (01220), in the department Ain.
The tax return of TESTO INVEST 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).
TESTO INVEST operates in the sector Activités des sièges sociaux (NAF code 70.10Z). See the 'Sector positioning' section above to compare the company with its competitors.