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TOC CULTURE : revenue, balance sheet and financial ratios

TOC CULTURE is a French company founded 12 years ago, specialized in the sector Édition de revues et périodiques. Based in LYON (69002), this company of category PME shows in 2016 a revenue of 103 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - TOC CULTURE (SIREN 799725551)
Indicator 2016
Revenue 103 472 €
Net income -10 028 €
EBITDA -13 702 €
Net margin -9.7%

Revenue and income statement

In 2016, TOC CULTURE achieves revenue of 103 k€. After deducting consumption (5 k€), gross margin stands at 98 k€, i.e. a rate of 95%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -14 k€, representing -13.2% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -10 k€ (-9.7% of revenue), which will impact equity.

Revenue (2016) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

103 472 €

Gross margin (2016) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

98 262 €

EBITDA (2016) ?
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

-13 702 €

EBIT (2016) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-15 783 €

Net income (2016) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-10 028 €

EBITDA margin (2016) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-11.2%

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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 149%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 32%. The balance between equity and debt is satisfactory.

Debt ratio (2016) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

149.21%

Financial autonomy (2016) ?
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

32.086%

Cash flow / Revenue (2016) ?
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

-6.57%

Repayment capacity (2016) ?
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

-41.489

Asset age ratio (2016) ?
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

29.5%

Solvency indicators evolution
TOC CULTURE

Sector positioning

Debt ratio
149.21 2016
2016
Q1: 0.0
Med: 0.29
Q3: 22.89
Watch

In 2016, the debt ratio of TOC CULTURE (149.21) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
32.09% 2016
2016
Q1: 2.03%
Med: 29.1%
Q3: 56.89%
Good

In 2016, the financial autonomy of TOC CULTURE (32.1%) 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
-41.49 years 2016
2016
Q1: 0.0 years
Med: 0.0 years
Q3: 0.3 years
Excellent

In 2016, the repayment capacity of TOC CULTURE (-41.49) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 48.07. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2016) ?
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

48.071

Interest coverage (2016) ?
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

-92.432

Liquidity indicators evolution
TOC CULTURE

Sector positioning

Liquidity ratio
48.07 2016
2016
Q1: 110.84
Med: 179.29
Q3: 320.22
Watch

In 2016, the liquidity ratio of TOC CULTURE (48.07) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
-92.43x 2016
2016
Q1: 0.0x
Med: 0.0x
Q3: 0.93x
Watch

In 2016, the interest coverage of TOC CULTURE (-92.4x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 139 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 285 days. Excellent situation: suppliers finance 146 days of the operating cycle (retail model). Overall, WCR represents 181 days of revenue, i.e. 52 k€ to permanently finance.

Operating WCR (2016) ?
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

51 982 €

Customer credit (2016) ?
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

139 j

Supplier credit (2016) ?
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

285 j

Inventory turnover (2016) ?
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 (2016) ?
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

181 j

WCR and payment terms evolution
TOC CULTURE

Positioning of TOC CULTURE in its sector

Comparison with sector Édition de revues et périodiques

Valuation estimate

Based on 67 transactions of similar company sales (all years), the value of TOC CULTURE is estimated at 17 016 € (range 11 598€ - 47 077€). The price/revenue ratio is 0.16x (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 2016
67 tx
11k€ 17k€ 47k€
17 016 € Range: 11 598€ - 47 077€
NAF 5 all-time

Valuation method used

Revenue Multiple
103 472 € × 0.16x = 17 016 €
Range: 11 598€ - 47 078€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 67 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 (Édition de revues et périodiques)

Compare TOC CULTURE with other companies in the same sector:

Voir toutes les statistiques du secteur Édition de revues et périodiques

Frequently asked questions about TOC CULTURE

What is the revenue of TOC CULTURE ?

The revenue of TOC CULTURE in 2016 is 103 k€.

Is TOC CULTURE profitable?

TOC CULTURE recorded a net loss in 2016.

Where is the headquarters of TOC CULTURE ?

The headquarters of TOC CULTURE is located in LYON (69002), in the department Rhone.

Where to find the tax return of TOC CULTURE ?

The tax return of TOC CULTURE 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 TOC CULTURE operate?

TOC CULTURE operates in the sector Édition de revues et périodiques (NAF code 58.14Z). See the 'Sector positioning' section above to compare the company with its competitors.