SIREN : 449007087
T.O.D. is a French company founded 23 years ago, specialized in the sector Activités des agences de publicité. Based in LYON (69002), this company of category PME shows in 2025 a revenue of 4.9 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 | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 4 898 634 € | 2 830 360 € | 4 539 987 € | 8 151 146 € | 4 659 703 € | N/C | 4 639 770 € | 3 025 391 € | 3 632 116 € |
| Net income | 112 571 € | 34 700 € | 182 836 € | 438 319 € | 124 329 € | 8 117 € | 134 733 € | 100 025 € | 181 968 € |
| EBITDA | 64 451 € | 201 723 € | 356 387 € | 692 789 € | 225 962 € | N/C | 187 428 € | 189 580 € | 381 068 € |
| Net margin | 2.3% | 1.2% | 4.0% | 5.4% | 2.7% | N/C | 2.9% | 3.3% | 5.0% |
In 2025, T.O.D. achieves revenue of 4.9 M€. Revenue is growing positively over 9 years (CAGR: +3.8%). Vs 2024, growth of +73% (2.8 M€ -> 4.9 M€). After deducting consumption (0 €), gross margin stands at 4.9 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 64 k€, representing 1.3% of revenue. Warning negative scissor effect: despite revenue change (+73%), EBITDA varies by -68%, reducing margin by 5.8 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 113 k€, i.e. 2.3% of revenue. This profit can be retained or distributed to shareholders.
4 898 634 €
4 898 634 €
64 451 €
-39 473 €
112 571 €
1.3%
The debt ratio (= Financial debt / Equity x 100) stands at 52%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 38%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 5.3 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 4.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
51.555%
38.107%
4.1%
5.271
19.2%
In 2025, the debt ratio of T.O.D. (51.55) 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 2025, the financial autonomy of T.O.D. (38.1%) 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 2025, the repayment capacity of T.O.D. (5.27) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 145.59. 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 55.2x. Operating income very largely covers interest expenses: high safety margin.
145.586
55.192
In 2025, the liquidity ratio of T.O.D. (145.59) 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 2025, the interest coverage of T.O.D. (55.2x) 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: 12 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 166 days. Excellent situation: suppliers finance 154 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 172 days of revenue, i.e. 2.3 M€ to permanently finance. Over 2017-2025, WCR increased by +367%, requiring additional financing.
2 345 466 €
12 j
166 j
3 j
172 j
Based on 68 transactions of similar company sales
(all years),
the value of T.O.D. is estimated at
488 031 €
(range 194 924€ - 1 172 709€).
With an EBITDA of 64 451€, the sector multiple of 2.9x 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 68 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 T.O.D. with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des agences de publicité
The revenue of T.O.D. in 2025 is 4.9 M€.
Yes, T.O.D. generated a net profit of 113 k€ in 2025.
The headquarters of T.O.D. is located in LYON (69002), in the department Rhone.
The tax return of T.O.D. 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).
T.O.D. operates in the sector Activités des agences de publicité (NAF code 73.11Z). See the 'Sector positioning' section above to compare the company with its competitors.