SIREN : 330495227
THERAY is a French company founded 41 years ago, specialized in the sector Hypermarchés. Based in BOLBEC (76210), this company of category PME shows in 2024 a revenue of 32.5 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 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 | 2014 |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Revenue | 32 471 054 € | 30 619 275 € | 28 663 032 € | 26 349 831 € | 24 290 886 € | 23 245 073 € | 23 021 353 € | 20 857 567 € | 19 921 618 € | 20 210 027 € | 20 709 111 € |
| Net income | 637 226 € | 633 326 € | 793 117 € | 598 150 € | 637 358 € | 350 674 € | 271 438 € | 191 893 € | 247 108 € | 258 007 € | 444 262 € |
| EBITDA | 1 028 559 € | 828 180 € | 1 115 402 € | 870 704 € | 919 402 € | 621 170 € | 491 004 € | 467 872 € | 537 653 € | 595 798 € | 925 428 € |
| Net margin | 2.0% | 2.1% | 2.8% | 2.3% | 2.6% | 1.5% | 1.2% | 0.9% | 1.2% | 1.3% | 2.1% |
In 2024, THERAY achieves revenue of 32.5 M€. Revenue is growing positively over 11 years (CAGR: +4.6%). Vs 2023: +6%. After deducting consumption (27.3 M€), gross margin stands at 5.2 M€, i.e. a rate of 16%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.0 M€, representing 3.2% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 637 k€, i.e. 2.0% of revenue. This profit can be retained or distributed to shareholders.
32 471 054 €
5 167 221 €
1 028 559 €
926 962 €
637 226 €
3.2%
The debt ratio (= Financial debt / Equity x 100) stands at 152%. 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 26%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.4 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 2.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
152.276%
25.777%
2.196%
3.416
23.4%
In 2024, the debt ratio of THERAY (152.28) 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 THERAY (25.8%) 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 THERAY (3.42) 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 232.35. 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 11.2x. Operating income very largely covers interest expenses: high safety margin.
232.346
11.199
In 2024, the liquidity ratio of THERAY (232.35) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.
In 2024, the interest coverage of THERAY (11.2x) 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: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 19 days. Favorable situation: supplier credit is longer than customer credit by 18 days. Inventory turnover is 15 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 16 days of revenue, i.e. 1.4 M€ to permanently finance.
1 412 816 €
1 j
19 j
15 j
16 j
Based on 551 transactions of similar company sales in 2024, the value of THERAY is estimated at 5 413 627 € (range 2 400 069€ - 10 969 047€). With an EBITDA of 1 028 559€, the sector multiple of 4.7x is applied. The price/revenue ratio is 0.23x (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.
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This estimate is based on the analysis of 551 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 THERAY with other companies in the same sector:
The revenue of THERAY in 2024 is 32.5 M€.
Yes, THERAY generated a net profit of 637 k€ in 2024.
The headquarters of THERAY is located in BOLBEC (76210), in the department Seine-Maritime.
The tax return of THERAY 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).
THERAY operates in the sector Hypermarchés (NAF code 47.11F). See the 'Sector positioning' section above to compare the company with its competitors.