SIREN : 908286685
THEMIS is a French company founded 4 years ago, specialized in the sector Gestion d'installations sportives. Based in CHATILLON-SUR-CHALARONNE (01400), this company of category ETI shows in 2023 a revenue of 480 k€. 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
| Indicator | 2023 | 2022 |
|---|---|---|
| Revenue | 479 911 € | 283 156 € |
| Net income | -167 640 € | -25 181 € |
| EBITDA | -159 880 € | -16 497 € |
| Net margin | -34.9% | -8.9% |
In 2023, THEMIS achieves revenue of 480 k€. Vs 2022, growth of +69% (283 k€ -> 480 k€). After deducting consumption (27 k€), gross margin stands at 453 k€, i.e. a rate of 94%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -160 k€, representing -33.3% of revenue. Warning negative scissor effect: despite revenue change (+69%), EBITDA varies by -869%, reducing margin by 27.5 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -168 k€ (-34.9% of revenue), which will impact equity.
479 911 €
452 955 €
-159 880 €
-167 018 €
-167 640 €
-16.9%
The debt ratio (= Financial debt / Equity x 100) stands at -14%. 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 -91%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
-13.824%
-91.441%
-17.907%
-0.155
72.9%
In 2023, the debt ratio of THEMIS (-13.82) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2023, the financial autonomy of THEMIS (-91.4%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.
In 2023, the repayment capacity of THEMIS (-0.15) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 40.65. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
40.645
-0.989
In 2023, the liquidity ratio of THEMIS (40.65) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
In 2023, the interest coverage of THEMIS (-1.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 40 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 131 days. Excellent situation: suppliers finance 91 days of the operating cycle (retail model). Inventory turnover is 5 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-18 days): operations structurally generate cash.
-24 576 €
40 j
131 j
5 j
-18 j
Based on 73 transactions of similar company sales
(all years),
the value of THEMIS is estimated at
274 224 €
(range 86 526€ - 442 160€).
The price/revenue ratio is 0.57x
(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.
Only this financial indicator is available for this company.
This estimate is based on the analysis of 73 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 THEMIS with other companies in the same sector:
Voir toutes les statistiques du secteur Gestion d'installations sportives
The revenue of THEMIS in 2023 is 480 k€.
THEMIS recorded a net loss in 2023.
The headquarters of THEMIS is located in CHATILLON-SUR-CHALARONNE (01400), in the department Ain.
The tax return of THEMIS 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).
THEMIS operates in the sector Gestion d'installations sportives (NAF code 93.11Z). See the 'Sector positioning' section above to compare the company with its competitors.