THOMMEN ET CIE-ALIMENTS COMPOSES : revenue, balance sheet and financial ratios

THOMMEN ET CIE-ALIMENTS COMPOSES is a French company founded 72 years ago, specialized in the sector Activités des sièges sociaux. Based in MIETESHEIM (67580), this company of category PME shows in 2020 a revenue of 278 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

Financial history - THOMMEN ET CIE-ALIMENTS COMPOSES (SIREN 548502335)
Indicator 2020 2019 2018 2017 2016
Revenue 278 056 € 283 933 € 304 524 € 311 377 € 305 629 €
Net income 271 791 € 173 433 € 333 827 € 184 529 € 125 244 €
EBITDA 169 973 € 170 762 € 163 057 € 163 901 € 165 482 €
Net margin 97.7% 61.1% 109.6% 59.3% 41.0%

Revenue and income statement

In 2020, THOMMEN ET CIE-ALIMENTS COMPOSES achieves revenue of 278 k€. Activity remains stable over the period (CAGR: -2.3%). Slight decline of -2% vs 2019. After deducting consumption (584 €), gross margin stands at 277 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 170 k€, representing 61.1% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 272 k€, i.e. 97.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

278 056 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

277 472 €

EBITDA (2020) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

169 973 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

118 846 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

271 791 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

61.1%

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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 18%. 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 80%. 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 0.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 116.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

18.476%

Financial autonomy (2020) ?
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

80.157%

Cash flow / Revenue (2020) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

116.132%

Repayment capacity (2020) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

0.918

Asset age ratio (2020) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

9.3%

Solvency indicators evolution
THOMMEN ET CIE-ALIMENTS COMPOSES

Sector positioning

Debt ratio
18.48 2020
2018
2019
2020
Q1: 0.72
Med: 27.74
Q3: 123.37
Good

In 2020, the debt ratio of THOMMEN ET CIE-ALIMENTS ... (18.48) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
80.16% 2020
2018
2019
2020
Q1: 19.19%
Med: 52.47%
Q3: 82.53%
Good

In 2020, the financial autonomy of THOMMEN ET CIE-ALIMENTS ... (80.2%) 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.

Repayment capacity
0.92 years 2020
2018
2019
2020
Q1: 0.0 years
Med: 0.5 years
Q3: 5.15 years
Average

In 2020, the repayment capacity of THOMMEN ET CIE-ALIMENTS ... (0.92) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 1631.58. 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 1.8x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2020) ?
Liquidity ratio
Definition
Ability to meet short-term debts with current assets.
Formula
Current assets / Current liabilities
Interpretation
> 1.5 : Very good
1-1.5 : Fair
< 1 : Liquidity risk

1631.582

Interest coverage (2020) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

1.817

Liquidity indicators evolution
THOMMEN ET CIE-ALIMENTS COMPOSES

Sector positioning

Liquidity ratio
1631.58 2020
2018
2019
2020
Q1: 102.29
Med: 323.66
Q3: 1373.69
Excellent

In 2020, the liquidity ratio of THOMMEN ET CIE-ALIMENTS ... (1631.58) 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.

Interest coverage
1.82x 2020
2018
2019
2020
Q1: -35.71x
Med: 0.0x
Q3: 3.57x
Good

In 2020, the interest coverage of THOMMEN ET CIE-ALIMENTS ... (1.8x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 127 days. Excellent situation: suppliers finance 127 days of the operating cycle (retail model). Inventory turnover is 3 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 1893 days of revenue, i.e. 1.5 M€ to permanently finance. Over 2016-2020, WCR increased by +78%, requiring additional financing.

Operating WCR (2020) ?
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

1 462 377 €

Customer credit (2020) ?
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 (2020) ?
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

127 j

Inventory turnover (2020) ?
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

3 j

WCR in days of revenue (2020) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

1893 j

WCR and payment terms evolution
THOMMEN ET CIE-ALIMENTS COMPOSES

Positioning of THOMMEN ET CIE-ALIMENTS COMPOSES in its sector

Comparison with sector Activités des sièges sociaux

Valuation estimate

Based on 83 transactions of similar company sales in 2020, the value of THOMMEN ET CIE-ALIMENTS COMPOSES is estimated at 912 277 € (range 312 659€ - 1 789 607€). With an EBITDA of 169 973€, the sector multiple of 4.6x is applied. The price/revenue ratio is 0.35x (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.

Estimated enterprise value 2020
83 tx
312k€ 912k€ 1789k€
912 277 € Range: 312 659€ - 1 789 607€
NAF 5 année 2020

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
169 973 € × 4.6x
Estimation 774 105 €
335 119€ - 1 241 579€
Revenue Multiple 30%
278 056 € × 0.35x
Estimation 97 188 €
50 297€ - 203 464€
Net Income Multiple 20%
271 791 € × 9.1x
Estimation 2 480 346 €
650 055€ - 5 538 894€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 83 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 (Activités des sièges sociaux)

Compare THOMMEN ET CIE-ALIMENTS COMPOSES with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sièges sociaux

Frequently asked questions about THOMMEN ET CIE-ALIMENTS COMPOSES

What is the revenue of THOMMEN ET CIE-ALIMENTS COMPOSES ?

The revenue of THOMMEN ET CIE-ALIMENTS COMPOSES in 2020 is 278 k€.

Is THOMMEN ET CIE-ALIMENTS COMPOSES profitable?

Yes, THOMMEN ET CIE-ALIMENTS COMPOSES generated a net profit of 272 k€ in 2020.

Where is the headquarters of THOMMEN ET CIE-ALIMENTS COMPOSES ?

The headquarters of THOMMEN ET CIE-ALIMENTS COMPOSES is located in MIETESHEIM (67580), in the department Bas-Rhin.

Where to find the tax return of THOMMEN ET CIE-ALIMENTS COMPOSES ?

The tax return of THOMMEN ET CIE-ALIMENTS COMPOSES 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 THOMMEN ET CIE-ALIMENTS COMPOSES operate?

THOMMEN ET CIE-ALIMENTS COMPOSES operates in the sector Activités des sièges sociaux (NAF code 70.10Z). See the 'Sector positioning' section above to compare the company with its competitors.