THEO INTERNATIONAL : revenue, balance sheet and financial ratios

THEO INTERNATIONAL is a French company founded 18 years ago, specialized in the sector Intermédiaires du commerce en textiles, habillement, fourrures, chaussures et articles en cuir. Based in LA GRANDE-MOTTE (34280), this company of category PME shows in 2017 a revenue of 23 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - THEO INTERNATIONAL (SIREN 499776151)
Indicator 2018 2017 2016
Revenue N/C 23 490 € 38 628 €
Net income 1 597 € -1 668 € 84 €
EBITDA N/C -2 289 € 12 424 €
Net margin N/C -7.1% 0.2%

Revenue and income statement

In 2018, THEO INTERNATIONAL generates positive net income of 2 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2018: 84 € -> 2 k€.

Net income (2018) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

1 597 €

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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 393%. 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 20%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2018) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

392.699%

Financial autonomy (2018) ?
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

19.594%

Solvency indicators evolution
THEO INTERNATIONAL

Sector positioning

Debt ratio
392.7 2018
2016
2017
2018
Q1: 0.01
Med: 4.63
Q3: 34.8
Watch

In 2018, the debt ratio of THEO INTERNATIONAL (392.70) 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.

Financial autonomy
19.59% 2018
2016
2017
2018
Q1: 6.33%
Med: 40.56%
Q3: 69.67%
Average -5 pts over 3 years

In 2018, the financial autonomy of THEO INTERNATIONAL (19.6%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
-8.41 years 2017
2016
2017
Q1: 0.0 years
Med: 0.0 years
Q3: 0.49 years
Excellent -69 pts over 2 years

In 2017, the repayment capacity of THEO INTERNATIONAL (-8.41) 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.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

Operating WCR (2018) ?
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

0 €

Customer credit (2018) ?
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

0 j

Supplier credit (2018) ?
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

0 j

Inventory turnover (2018) ?
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 and payment terms evolution
THEO INTERNATIONAL

Positioning of THEO INTERNATIONAL in its sector

Comparison with sector Intermédiaires du commerce en textiles, habillement, fourrures, chaussures et articles en cuir

Valuation estimate

Based on 229 transactions of similar company sales (all years), the value of THEO INTERNATIONAL is estimated at 2 695 € (range 1 116€ - 10 942€). 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 2018
229 transactions
1k€ 2k€ 10k€
2 695 € Range: 1 116€ - 10 942€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation method used

Net Income Multiple
1 597 € × 1.7x = 2 696 €
Range: 1 117€ - 10 942€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 229 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 (Intermédiaires du commerce en textiles, habillement, fourrures, chaussures et articles en cuir)

Compare THEO INTERNATIONAL with other companies in the same sector:

Voir toutes les statistiques du secteur Intermédiaires du commerce en textiles, habillement, fourrures, chaussures et articles en cuir

Frequently asked questions about THEO INTERNATIONAL

What is the revenue of THEO INTERNATIONAL ?

The revenue of THEO INTERNATIONAL in 2017 is 23 k€.

Is THEO INTERNATIONAL profitable?

Yes, THEO INTERNATIONAL generated a net profit of 2 k€ in 2018.

Where is the headquarters of THEO INTERNATIONAL ?

The headquarters of THEO INTERNATIONAL is located in LA GRANDE-MOTTE (34280), in the department Herault.

Where to find the tax return of THEO INTERNATIONAL ?

The tax return of THEO INTERNATIONAL 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 THEO INTERNATIONAL operate?

THEO INTERNATIONAL operates in the sector Intermédiaires du commerce en textiles, habillement, fourrures, chaussures et articles en cuir (NAF code 46.16Z). See the 'Sector positioning' section above to compare the company with its competitors.