SIREN : 484147533
THEVA is a French company founded 20 years ago, specialized in the sector Commerce de détail de meubles. Based in BOURG-EN-BRESSE (01000), this company of category PME shows in 2024 a revenue of 2.5 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 |
|---|---|---|---|---|---|---|---|
| Revenue | 2 521 724 € | 2 716 771 € | 2 388 969 € | 2 414 649 € | 1 857 684 € | 1 818 260 € | N/C |
| Net income | 118 932 € | 187 612 € | 112 208 € | 184 111 € | 98 510 € | 23 215 € | 27 314 € |
| EBITDA | 251 310 € | 358 048 € | 227 703 € | 319 191 € | 212 367 € | 331 082 € | N/C |
| Net margin | 4.7% | 6.9% | 4.7% | 7.6% | 5.3% | 1.3% | N/C |
In 2024, THEVA achieves revenue of 2.5 M€. Over the period 2019-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +6.8%. Slight decline of -7% vs 2023. After deducting consumption (1.2 M€), gross margin stands at 1.3 M€, i.e. a rate of 53%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 251 k€, representing 10.0% of revenue. Warning negative scissor effect: despite revenue change (-7%), EBITDA varies by -30%, reducing margin by 3.2 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 119 k€, i.e. 4.7% of revenue. This profit can be retained or distributed to shareholders.
2 521 724 €
1 335 394 €
251 310 €
124 034 €
118 932 €
10.0%
The debt ratio (= Financial debt / Equity x 100) stands at 9%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 45%. 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 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 6.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
8.714%
44.78%
6.47%
0.287
53.8%
In 2024, the debt ratio of THEVA (8.71) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2024, the financial autonomy of THEVA (44.8%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.
In 2024, the repayment capacity of THEVA (0.29) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
The liquidity ratio (= Current assets / Current liabilities) stands at 152.68. 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 1.2x. Coverage is limited: any activity downturn would jeopardize interest payments.
152.682
1.246
In 2024, the liquidity ratio of THEVA (152.68) 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 THEVA (1.2x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 3 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 28 days. Favorable situation: supplier credit is longer than customer credit by 25 days. Inventory turnover is 24 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-9 days): operations structurally generate cash.
-60 900 €
3 j
28 j
24 j
-9 j
Based on 61 transactions of similar company sales
in 2024,
the value of THEVA is estimated at
872 816 €
(range 601 628€ - 1 330 749€).
With an EBITDA of 251 310€, the sector multiple of 4.7x is applied.
The price/revenue ratio is 0.22x
(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.
Medium reliability: estimate to be confirmed with in-depth analysis.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 61 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 THEVA with other companies in the same sector:
Voir toutes les statistiques du secteur Commerce de détail de meubles
The revenue of THEVA in 2024 is 2.5 M€.
Yes, THEVA generated a net profit of 119 k€ in 2024.
The headquarters of THEVA is located in BOURG-EN-BRESSE (01000), in the department Ain.
The tax return of THEVA 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).
THEVA operates in the sector Commerce de détail de meubles (NAF code 47.59A). See the 'Sector positioning' section above to compare the company with its competitors.