SIREN : 899595839
THEMMA is a French company founded 4 years ago, specialized in the sector Supérettes. Based in MOLSHEIM (67120), this company of category PME shows in 2025 a revenue of 4.0 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
| Indicator | 2025 | 2024 | 2023 | 2022 |
|---|---|---|---|---|
| Revenue | 4 030 660 € | N/C | 3 236 574 € | 2 017 596 € |
| Net income | -90 331 € | 67 062 € | 33 549 € | 12 539 € |
| EBITDA | -139 799 € | N/C | 12 812 € | 7 732 € |
| Net margin | -2.2% | N/C | 1.0% | 0.6% |
In 2025, THEMMA achieves revenue of 4.0 M€. Over the period 2022-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +25.9%. After deducting consumption (3.2 M€), gross margin stands at 838 k€, i.e. a rate of 21%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -140 k€, representing -3.5% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -90 k€ (-2.2% of revenue), which will impact equity.
4 030 660 €
837 896 €
-139 799 €
-148 951 €
-90 331 €
-3.5%
The debt ratio (= Financial debt / Equity x 100) stands at 536%. 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 10%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
536.214%
9.971%
-1.247%
-12.099
92.8%
In 2025, the debt ratio of THEMMA (536.21) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.
In 2025, the financial autonomy of THEMMA (10.0%) 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 2025, the repayment capacity of THEMMA (-12.10) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.
The liquidity ratio (= Current assets / Current liabilities) stands at 102.69. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
102.691
-7.028
In 2025, the liquidity ratio of THEMMA (102.69) 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 2025, the interest coverage of THEMMA (-7.0x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 30 days. Favorable situation: supplier credit is longer than customer credit by 29 days. Inventory turnover is 36 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 32 days of revenue, i.e. 357 k€ to permanently finance. Over 2022-2025, WCR increased by +86%, requiring additional financing.
356 592 €
1 j
30 j
36 j
32 j
Based on 270 transactions of similar company sales in 2025, the value of THEMMA is estimated at 1 328 885 € (range 861 117€ - 2 192 819€). The price/revenue ratio is 0.33x (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.
Only this financial indicator is available for this company.
This estimate is based on the analysis of 270 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:
The revenue of THEMMA in 2025 is 4.0 M€.
THEMMA recorded a net loss in 2025.
The headquarters of THEMMA is located in MOLSHEIM (67120), in the department Bas-Rhin.
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 Supérettes (NAF code 47.11C). See the 'Sector positioning' section above to compare the company with its competitors.