THEMIS CONSEIL : revenue, balance sheet and financial ratios

THEMIS CONSEIL is a French company founded 22 years ago, specialized in the sector Conseil en systèmes et logiciels informatiques. Based in BOULOGNE-BILLANCOURT (92100), this company of category ETI shows in 2024 a revenue of 8.4 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 - THEMIS CONSEIL (SIREN 451931745)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 8 411 739 € 7 639 073 € 8 391 644 € 7 398 337 € 6 462 341 € 8 426 652 € 8 488 675 € 7 887 884 € 8 405 110 €
Net income 570 463 € 550 759 € 736 345 € 586 458 € 404 914 € 730 377 € 804 139 € 575 979 € 796 460 €
EBITDA 1 058 550 € 714 648 € 907 574 € 807 408 € 237 243 € 941 359 € 968 937 € 727 733 € 1 181 227 €
Net margin 6.8% 7.2% 8.8% 7.9% 6.3% 8.7% 9.5% 7.3% 9.5%

Revenue and income statement

In 2024, THEMIS CONSEIL achieves revenue of 8.4 M€. Revenue is growing positively over 9 years (CAGR: +0.0%). Vs 2023, growth of +10% (7.6 M€ -> 8.4 M€). After deducting consumption (0 €), gross margin stands at 8.4 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 1.1 M€, representing 12.6% of revenue. Positive scissor effect: EBITDA margin improves by +3.2 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 570 k€, i.e. 6.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

8 411 739 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

8 411 739 €

EBITDA (2024) ?
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

1 058 550 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

1 041 110 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

570 463 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

12.6%

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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 26%. 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 37%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 11.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

25.875%

Financial autonomy (2024) ?
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

37.057%

Cash flow / Revenue (2024) ?
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

11.656%

Repayment capacity (2024) ?
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

0.456

Solvency indicators evolution
THEMIS CONSEIL

Sector positioning

Debt ratio
25.88 2024
2022
2023
2024
Q1: 0.0
Med: 3.93
Q3: 32.58
Average +16 pts over 3 years

In 2024, the debt ratio of THEMIS CONSEIL (25.88) 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
37.06% 2024
2022
2023
2024
Q1: 7.97%
Med: 34.38%
Q3: 62.44%
Good -23 pts over 3 years

In 2024, the financial autonomy of THEMIS CONSEIL (37.1%) 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
0.46 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.5 years
Average

In 2024, the repayment capacity of THEMIS CONSEIL (0.46) 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 249.72. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

249.724

Interest coverage (2024) ?
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

0.0

Liquidity indicators evolution
THEMIS CONSEIL

Sector positioning

Liquidity ratio
249.72 2024
2022
2023
2024
Q1: 141.9
Med: 230.48
Q3: 460.89
Good -19 pts over 3 years

In 2024, the liquidity ratio of THEMIS CONSEIL (249.72) 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
0.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 1.04x
Average

In 2024, the interest coverage of THEMIS CONSEIL (0.0x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 46 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 43 days. The company must finance 3 days of gap between collections and payments. Overall, WCR represents 96 days of revenue, i.e. 2.2 M€ to permanently finance. Notable WCR improvement over the period (-26%), freeing up cash.

Operating WCR (2024) ?
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

2 233 906 €

Customer credit (2024) ?
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

46 j

Supplier credit (2024) ?
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

43 j

Inventory turnover (2024) ?
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 (2024) ?
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

96 j

WCR and payment terms evolution
THEMIS CONSEIL

Positioning of THEMIS CONSEIL in its sector

Comparison with sector Conseil en systèmes et logiciels informatiques

Valuation estimate

Based on 215 transactions of similar company sales (all years), the value of THEMIS CONSEIL is estimated at 1 090 290 € (range 485 247€ - 3 518 394€). With an EBITDA of 1 058 550€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.16x (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.

Estimated enterprise value 2024
215 transactions
485k€ 1090k€ 3518k€
1 090 290 € Range: 485 247€ - 3 518 394€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
1 058 550 € × 1.0x
Estimation 1 033 832 €
390 482€ - 4 568 764€
Revenue Multiple 30%
8 411 739 € × 0.16x
Estimation 1 350 199 €
724 247€ - 2 466 347€
Net Income Multiple 20%
570 463 € × 1.5x
Estimation 841 577 €
363 664€ - 2 470 541€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 215 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 THEMIS CONSEIL with other companies in the same sector:

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

Frequently asked questions about THEMIS CONSEIL

What is the revenue of THEMIS CONSEIL ?

The revenue of THEMIS CONSEIL in 2024 is 8.4 M€.

Is THEMIS CONSEIL profitable?

Yes, THEMIS CONSEIL generated a net profit of 570 k€ in 2024.

Where is the headquarters of THEMIS CONSEIL ?

The headquarters of THEMIS CONSEIL is located in BOULOGNE-BILLANCOURT (92100), in the department Hauts-de-Seine.

Where to find the tax return of THEMIS CONSEIL ?

The tax return of THEMIS CONSEIL 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 THEMIS CONSEIL operate?

THEMIS CONSEIL 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.