SIREN : 488867920
THEO is a French company founded 20 years ago, specialized in the sector Gestion de fonds. Based in VOURLES (69390), this company of category PME shows in 2022 a revenue of 104 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-04-18
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2022 | 2021 | 2019 | 2018 | 2017 | 2016 | 2015 |
|---|---|---|---|---|---|---|---|
| Revenue | 104 119 € | 91 520 € | 416 168 € | 58 394 € | 55 470 € | 1 000 € | N/C |
| Net income | 45 748 € | 10 509 € | 84 764 € | 16 606 € | -180 927 € | -836 € | 27 325 € |
| EBITDA | 66 366 € | 15 716 € | 146 125 € | 51 624 € | 38 835 € | -457 € | -3 780 € |
| Net margin | 43.9% | 11.5% | 20.4% | 28.4% | -326.2% | -83.6% | N/C |
In 2022, THEO achieves revenue of 104 k€. Over the period 2016-2022, the company shows strong growth with a CAGR (compound annual growth rate) of +116.9%. Vs 2021, growth of +14% (92 k€ -> 104 k€). After deducting consumption (469 €), gross margin stands at 104 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 66 k€, representing 63.7% of revenue. Positive scissor effect: EBITDA margin improves by +46.6 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 46 k€, i.e. 43.9% of revenue. This profit can be retained or distributed to shareholders.
104 119 €
103 650 €
66 366 €
57 780 €
45 748 €
63.7%
The debt ratio (= Financial debt / Equity x 100) stands at 203%. 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 27%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 52.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
202.691%
27.08%
52.084%
1.778
14.6%
In 2022, the debt ratio of THEO (202.69) 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 2022, the financial autonomy of THEO (27.1%) 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 2022, the repayment capacity of THEO (1.78) 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 494.28. 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 2.3x. Financial charges are adequately covered by operations.
494.283
2.26
In 2022, the liquidity ratio of THEO (494.28) 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.
In 2022, the interest coverage of THEO (2.3x) 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: 181 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 20 days. The gap of 161 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 116 days of revenue, i.e. 33 k€ to permanently finance.
33 420 €
181 j
20 j
0 j
116 j
Based on 109 transactions of similar company sales in 2022, the value of THEO is estimated at 209 907 € (range 108 386€ - 405 836€). With an EBITDA of 66 366€, the sector multiple of 4.2x is applied. The price/revenue ratio is 0.56x (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.
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This estimate is based on the analysis of 109 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 THEO with other companies in the same sector:
The revenue of THEO in 2022 is 104 k€.
Yes, THEO generated a net profit of 46 k€ in 2022.
The headquarters of THEO is located in VOURLES (69390), in the department Rhone.
The tax return of THEO 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).
THEO operates in the sector Gestion de fonds (NAF code 66.30Z). See the 'Sector positioning' section above to compare the company with its competitors.