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THEM-IS : revenue, balance sheet and financial ratios

THEM-IS is a French company founded 23 years ago, specialized in the sector Conseil en systèmes et logiciels informatiques. Based in NANCY (54000), this company of category PME shows in 2022 a revenue of 2.3 M€. 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

Financial history - THEM-IS (SIREN 447498189)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C 2 327 655 € N/C N/C N/C N/C N/C N/C
Net income 331 845 € 128 343 € 76 589 € 106 596 € 574 452 € 194 573 € 47 656 € 40 509 €
EBITDA N/C 236 853 € N/C N/C N/C N/C N/C N/C
Net margin N/C 5.5% N/C N/C N/C N/C N/C N/C

Revenue and income statement

In 2023, THEM-IS generates positive net income of 332 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2023: 41 k€ -> 332 k€.

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

331 845 €

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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 6%. 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 66%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

5.506%

Financial autonomy (2023) ?
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

66.257%

Asset age ratio (2023) ?
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

58.4%

Solvency indicators evolution
THEM-IS

Sector positioning

Debt ratio
5.51 2023
2021
2022
2023
Q1: 0.0
Med: 4.6
Q3: 39.98
Average +13 pts over 3 years

In 2023, the debt ratio of THEM-IS (5.51) 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
66.26% 2023
2021
2022
2023
Q1: 8.2%
Med: 34.41%
Q3: 61.07%
Excellent

In 2023, the financial autonomy of THEM-IS (66.3%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.53 years 2022
2022
Q1: 0.0 years
Med: 0.0 years
Q3: 0.75 years
Average

In 2022, the repayment capacity of THEM-IS (0.53) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 323.96. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

323.959

Liquidity indicators evolution
THEM-IS

Sector positioning

Liquidity ratio
323.96 2023
2021
2022
2023
Q1: 145.87
Med: 232.2
Q3: 431.15
Good -14 pts over 3 years

In 2023, the liquidity ratio of THEM-IS (323.96) 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.

Interest coverage
26.57x 2022
2022
Q1: 0.0x
Med: 0.0x
Q3: 0.93x
Excellent

In 2022, the interest coverage of THEM-IS (26.6x) 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.

Operating WCR (2023) ?
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

0 €

Customer credit (2023) ?
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

0 j

Supplier credit (2023) ?
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

0 j

Inventory turnover (2023) ?
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 and payment terms evolution
THEM-IS

Positioning of THEM-IS in its sector

Comparison with sector Conseil en systèmes et logiciels informatiques

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (45 transactions). This range of 151 808€ to 542 824€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
151k€ 271k€ 542k€
271 399 € Range: 151 808€ - 542 824€
NAF 5 année 2023

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 45 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 en systèmes et logiciels informatiques)

Compare THEM-IS with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil en systèmes et logiciels informatiques

Frequently asked questions about THEM-IS

What is the revenue of THEM-IS ?

The revenue of THEM-IS in 2022 is 2.3 M€.

Is THEM-IS profitable?

Yes, THEM-IS generated a net profit of 332 k€ in 2023.

Where is the headquarters of THEM-IS ?

The headquarters of THEM-IS is located in NANCY (54000), in the department Meurthe-et-Moselle.

Where to find the tax return of THEM-IS ?

The tax return of THEM-IS 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 THEM-IS operate?

THEM-IS operates in the sector Conseil en systèmes et logiciels informatiques (NAF code 62.02A). See the 'Sector positioning' section above to compare the company with its competitors.