TOITURES ET TRADITION : revenue, balance sheet and financial ratios

TOITURES ET TRADITION is a French company founded 28 years ago, specialized in the sector Travaux de couverture par éléments. Based in SAINT-NOM-LA-BRETECHE (78860), this company of category ETI shows in 2024 a revenue of 1.7 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - TOITURES ET TRADITION (SIREN 414321257)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 693 746 € 2 089 601 € 3 114 694 € 3 252 476 € 2 634 103 € 4 323 236 € 4 161 602 € 2 979 524 € 2 367 030 €
Net income -262 874 € -153 319 € -15 386 € -110 799 € -179 679 € 188 572 € 426 912 € 188 936 € 94 437 €
EBITDA -421 846 € -211 742 € -64 738 € -131 629 € -243 503 € 231 324 € 583 646 € 295 483 € 120 557 €
Net margin -15.5% -7.3% -0.5% -3.4% -6.8% 4.4% 10.3% 6.3% 4.0%

Revenue and income statement

In 2024, TOITURES ET TRADITION achieves revenue of 1.7 M€. Activity remains stable over the period (CAGR: -4.1%). Significant drop of -19% vs 2023. After deducting consumption (-17 k€), gross margin stands at 1.7 M€, i.e. a rate of 101%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -422 k€, representing -24.9% of revenue. Warning negative scissor effect: despite revenue change (-19%), EBITDA varies by -99%, reducing margin by 14.8 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -263 k€ (-15.5% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 693 746 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 710 810 €

EBITDA (2024) ?
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

-421 846 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-316 205 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-262 874 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-24.9%

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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 40%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 12%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

40.074%

Financial autonomy (2024) ?
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

12.319%

Cash flow / Revenue (2024) ?
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

-20.307%

Repayment capacity (2024) ?
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

-0.15

Asset age ratio (2024) ?
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

73.5%

Solvency indicators evolution
TOITURES ET TRADITION

Sector positioning

Debt ratio
40.07 2024
2022
2023
2024
Q1: 4.52
Med: 19.76
Q3: 51.24
Average +41 pts over 3 years

In 2024, the debt ratio of TOITURES ET TRADITION (40.07) 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
12.32% 2024
2022
2023
2024
Q1: 20.32%
Med: 41.51%
Q3: 58.48%
Watch -31 pts over 3 years

In 2024, the financial autonomy of TOITURES ET TRADITION (12.3%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
-0.15 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.33 years
Q3: 1.22 years
Excellent

In 2024, the repayment capacity of TOITURES ET TRADITION (-0.15) 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 104.08. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

104.081

Interest coverage (2024) ?
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

-2.318

Liquidity indicators evolution
TOITURES ET TRADITION

Sector positioning

Liquidity ratio
104.08 2024
2022
2023
2024
Q1: 152.76
Med: 217.99
Q3: 316.69
Watch -39 pts over 3 years

In 2024, the liquidity ratio of TOITURES ET TRADITION (104.08) 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
-2.32x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.51x
Q3: 2.63x
Average

In 2024, the interest coverage of TOITURES ET TRADITION (-2.3x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 104 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 79 days. The company must finance 25 days of gap between collections and payments. Inventory turnover is 22 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 60 days of revenue, i.e. 282 k€ to permanently finance. Notable WCR improvement over the period (-38%), freeing up cash.

Operating WCR (2024) ?
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

282 178 €

Customer credit (2024) ?
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

104 j

Supplier credit (2024) ?
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

79 j

Inventory turnover (2024) ?
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

22 j

WCR in days of revenue (2024) ?
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

60 j

WCR and payment terms evolution
TOITURES ET TRADITION

Positioning of TOITURES ET TRADITION in its sector

Comparison with sector Travaux de couverture par éléments

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (20 transactions). This range of 157 036€ to 530 836€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
157k€ 272k€ 530k€
272 021 € Range: 157 036€ - 530 836€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 20 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 (Travaux de couverture par éléments)

Compare TOITURES ET TRADITION with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de couverture par éléments

Frequently asked questions about TOITURES ET TRADITION

What is the revenue of TOITURES ET TRADITION ?

The revenue of TOITURES ET TRADITION in 2024 is 1.7 M€.

Is TOITURES ET TRADITION profitable?

TOITURES ET TRADITION recorded a net loss in 2024.

Where is the headquarters of TOITURES ET TRADITION ?

The headquarters of TOITURES ET TRADITION is located in SAINT-NOM-LA-BRETECHE (78860), in the department Yvelines.

Where to find the tax return of TOITURES ET TRADITION ?

The tax return of TOITURES ET TRADITION 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 TOITURES ET TRADITION operate?

TOITURES ET TRADITION operates in the sector Travaux de couverture par éléments (NAF code 43.91B). See the 'Sector positioning' section above to compare the company with its competitors.