T.I.B.TECHNIQUES POUR INDUSTRIE BAT : revenue, balance sheet and financial ratios

T.I.B.TECHNIQUES POUR INDUSTRIE BAT is a French company founded 24 years ago, specialized in the sector Autres activités récréatives et de loisirs. Based in VILLEURBANNE (69100), this company of category PME shows in 2023 a revenue of 126 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

Financial history - T.I.B.TECHNIQUES POUR INDUSTRIE BAT (SIREN 440324473)
Indicator 2023 2022 2021
Revenue 126 226 € N/C 106 062 €
Net income 14 426 € -14 893 € 7 812 €
EBITDA 43 863 € N/C 44 914 €
Net margin 11.4% N/C 7.4%

Revenue and income statement

In 2023, T.I.B.TECHNIQUES POUR INDUSTRIE BAT achieves revenue of 126 k€. Over the period 2021-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +9.1%. After deducting consumption (0 €), gross margin stands at 126 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 44 k€, representing 34.7% 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 14 k€, i.e. 11.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

126 226 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

126 226 €

EBITDA (2023) ?
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

43 863 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

21 002 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

14 426 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

34.8%

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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 481%. 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 16%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 11.6 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 29.9% 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 (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

481.394%

Financial autonomy (2023) ?
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

16.195%

Cash flow / Revenue (2023) ?
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

29.888%

Repayment capacity (2023) ?
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

11.613

Asset age ratio (2023) ?
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

65.1%

Solvency indicators evolution
T.I.B.TECHNIQUES POUR INDUSTRIE BAT

Sector positioning

Debt ratio
481.39 2023
2021
2022
2023
Q1: 0.0
Med: 20.55
Q3: 109.8
Average

In 2023, the debt ratio of T.I.B.TECHNIQUES POUR IND... (481.39) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
16.2% 2023
2021
2022
2023
Q1: 1.62%
Med: 25.66%
Q3: 54.68%
Average

In 2023, the financial autonomy of T.I.B.TECHNIQUES POUR IND... (16.2%) 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
11.61 years 2023
2021
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.73 years
Watch

In 2023, the repayment capacity of T.I.B.TECHNIQUES POUR IND... (11.61) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 308.43. 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 15.0x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2023) ?
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

308.428

Interest coverage (2023) ?
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

14.994

Liquidity indicators evolution
T.I.B.TECHNIQUES POUR INDUSTRIE BAT

Sector positioning

Liquidity ratio
308.43 2023
2021
2022
2023
Q1: 92.62
Med: 180.17
Q3: 379.46
Good +10 pts over 3 years

In 2023, the liquidity ratio of T.I.B.TECHNIQUES POUR IND... (308.43) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
14.99x 2023
2021
2023
Q1: 0.0x
Med: 0.0x
Q3: 2.37x
Excellent

In 2023, the interest coverage of T.I.B.TECHNIQUES POUR IND... (15.0x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 213 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 77 days. The gap of 136 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 183 days of revenue, i.e. 64 k€ to permanently finance. Over 2021-2023, WCR increased by +70%, requiring additional financing.

Operating WCR (2023) ?
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

64 226 €

Customer credit (2023) ?
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

213 j

Supplier credit (2023) ?
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

77 j

Inventory turnover (2023) ?
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 in days of revenue (2023) ?
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

183 j

WCR and payment terms evolution
T.I.B.TECHNIQUES POUR INDUSTRIE BAT

Positioning of T.I.B.TECHNIQUES POUR INDUSTRIE BAT in its sector

Comparison with sector Autres activités récréatives et de loisirs

Valuation estimate

Based on 114 transactions of similar company sales (all years), the value of T.I.B.TECHNIQUES POUR INDUSTRIE BAT is estimated at 161 463 € (range 90 335€ - 269 563€). With an EBITDA of 43 863€, the sector multiple of 5.1x is applied. The price/revenue ratio is 0.72x (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.

Estimated enterprise value 2023
114 transactions
90k€ 161k€ 269k€
161 463 € Range: 90 335€ - 269 563€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
43 863 € × 5.1x
Estimation 223 671 €
129 462€ - 349 400€
Revenue Multiple 30%
126 226 € × 0.72x
Estimation 91 055 €
41 985€ - 173 000€
Net Income Multiple 20%
14 426 € × 7.7x
Estimation 111 559 €
65 047€ - 214 815€
How is this estimate calculated?

This estimate is based on the analysis of 114 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 (Autres activités récréatives et de loisirs)

Compare T.I.B.TECHNIQUES POUR INDUSTRIE BAT with other companies in the same sector:

Voir toutes les statistiques du secteur Autres activités récréatives et de loisirs

Frequently asked questions about T.I.B.TECHNIQUES POUR INDUSTRIE BAT

What is the revenue of T.I.B.TECHNIQUES POUR INDUSTRIE BAT ?

The revenue of T.I.B.TECHNIQUES POUR INDUSTRIE BAT in 2023 is 126 k€.

Is T.I.B.TECHNIQUES POUR INDUSTRIE BAT profitable?

Yes, T.I.B.TECHNIQUES POUR INDUSTRIE BAT generated a net profit of 14 k€ in 2023.

Where is the headquarters of T.I.B.TECHNIQUES POUR INDUSTRIE BAT ?

The headquarters of T.I.B.TECHNIQUES POUR INDUSTRIE BAT is located in VILLEURBANNE (69100), in the department Rhone.

Where to find the tax return of T.I.B.TECHNIQUES POUR INDUSTRIE BAT ?

The tax return of T.I.B.TECHNIQUES POUR INDUSTRIE BAT 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 T.I.B.TECHNIQUES POUR INDUSTRIE BAT operate?

T.I.B.TECHNIQUES POUR INDUSTRIE BAT operates in the sector Autres activités récréatives et de loisirs (NAF code 93.29Z). See the 'Sector positioning' section above to compare the company with its competitors.