SIREN : 433772597
THEOPHILE & THEOPHILE is a French company founded 25 years ago, specialized in the sector Activités des sociétés holding. Based in BRIOUDE (43100), this company of category ETI shows in 2024 a revenue of 624 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 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 624 331 € | 829 997 € | 828 883 € | 515 471 € | 4 616 € | 4 484 € | 4 360 € | 4 240 € | 1 400 € |
| Net income | 617 634 € | 1 549 801 € | 2 603 304 € | 1 325 545 € | 1 066 684 € | 799 853 € | 886 081 € | 894 861 € | 595 202 € |
| EBITDA | 47 083 € | 85 312 € | 54 394 € | 55 099 € | 2 297 € | 1 255 € | 2 068 € | 660 € | -4 083 € |
| Net margin | 98.9% | 186.7% | 314.1% | 257.2% | 23108.4% | 17837.9% | 20323.0% | 21105.2% | 42514.4% |
In 2024, THEOPHILE & THEOPHILE achieves revenue of 624 k€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +114.4%. Significant drop of -25% vs 2023. After deducting consumption (0 €), gross margin stands at 624 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 47 k€, representing 7.5% of revenue. Warning negative scissor effect: despite revenue change (-25%), EBITDA varies by -45%, reducing margin by 2.7 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 618 k€, i.e. 98.9% of revenue. This profit can be retained or distributed to shareholders.
624 331 €
624 331 €
47 083 €
37 409 €
617 634 €
7.5%
The debt ratio (= Financial debt / Equity x 100) stands at 69%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 58%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 6.7 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 142.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
68.972%
58.38%
142.824%
6.718
46.5%
In 2024, the debt ratio of THEOPHILE & THEOPHILE (68.97) 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 THEOPHILE & THEOPHILE (58.4%) 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 THEOPHILE & THEOPHILE (6.72) 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 481.92. 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 1145.8x. Operating income very largely covers interest expenses: high safety margin.
481.918
1145.781
In 2024, the liquidity ratio of THEOPHILE & THEOPHILE (481.92) 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 THEOPHILE & THEOPHILE (1145.8x) 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: 156 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 131 days. The company must finance 25 days of gap between collections and payments. Overall, WCR represents 117 days of revenue, i.e. 203 k€ to permanently finance. Notable WCR improvement over the period (-92%), freeing up cash.
202 801 €
156 j
131 j
0 j
117 j
Based on 54 transactions of similar company sales
in 2024,
the value of THEOPHILE & THEOPHILE is estimated at
404 464 €
(range 202 897€ - 1 249 838€).
With an EBITDA of 47 083€, 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 THEOPHILE & THEOPHILE with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des sociétés holding
The revenue of THEOPHILE & THEOPHILE in 2024 is 624 k€.
Yes, THEOPHILE & THEOPHILE generated a net profit of 618 k€ in 2024.
The headquarters of THEOPHILE & THEOPHILE is located in BRIOUDE (43100), in the department Haute-Loire.
The tax return of THEOPHILE & THEOPHILE 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).
THEOPHILE & THEOPHILE 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.