SIREN : 848940821
THEMMA is a French company founded 7 years ago, specialized in the sector Activités des sociétés holding. Based in LEGUEVIN (31490), this company of category PME shows in 2024 a revenue of 413 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 | 2024 | 2023 | 2022 | 2021 | 2020 |
|---|---|---|---|---|---|
| Revenue | 412 861 € | 390 000 € | 390 000 € | 120 000 € | 120 000 € |
| Net income | 546 492 € | 418 871 € | 415 705 € | 371 267 € | -26 070 € |
| EBITDA | 24 761 € | 16 519 € | 13 732 € | -43 738 € | -34 841 € |
| Net margin | 132.4% | 107.4% | 106.6% | 309.4% | -21.7% |
In 2024, THEMMA achieves revenue of 413 k€. Over the period 2020-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +36.2%. Vs 2023: +6%. After deducting consumption (0 €), gross margin stands at 413 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 25 k€, representing 6.0% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 546 k€, i.e. 132.4% of revenue. This profit can be retained or distributed to shareholders.
412 861 €
412 861 €
24 761 €
28 361 €
546 492 €
6.0%
The debt ratio (= Financial debt / Equity x 100) stands at 445%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 18%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 9.0 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 132.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
444.658%
17.898%
132.458%
8.998
In 2024, the debt ratio of THEMMA (444.66) 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 THEMMA (17.9%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of THEMMA (9.00) 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 449.35. 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 382.8x. Operating income very largely covers interest expenses: high safety margin.
449.35
382.824
In 2024, the liquidity ratio of THEMMA (449.35) 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.
In 2024, the interest coverage of THEMMA (382.8x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 12 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 9 days. The company must finance 3 days of gap between collections and payments. Overall, WCR represents 406 days of revenue, i.e. 466 k€ to permanently finance. Over 2020-2024, WCR increased by +360%, requiring additional financing.
465 835 €
12 j
9 j
0 j
406 j
Based on 54 transactions of similar company sales
in 2024,
the value of THEMMA is estimated at
292 366 €
(range 157 274€ - 1 006 158€).
With an EBITDA of 24 761€, the sector multiple of 4.8x is applied.
The price/revenue ratio is 0.59x
(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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 54 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 THEMMA with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des sociétés holding
The revenue of THEMMA in 2024 is 413 k€.
Yes, THEMMA generated a net profit of 546 k€ in 2024.
The headquarters of THEMMA is located in LEGUEVIN (31490), in the department Haute-Garonne.
The tax return of THEMMA 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).
THEMMA operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.