TOLERIE INDUSTRIELLE : revenue, balance sheet and financial ratios

TOLERIE INDUSTRIELLE is a French company founded 45 years ago, specialized in the sector Travaux d'installation d'équipements thermiques et de climatisation. Based in MAZIERES-EN-GATINE (79310), this company of category ETI shows in 2024 a revenue of 3.9 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

Financial history - TOLERIE INDUSTRIELLE (SIREN 320800139)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 3 870 009 € 4 311 520 € 4 756 227 € 4 208 759 € 3 490 319 € 3 571 825 € 3 196 591 € 2 569 968 € 2 880 762 €
Net income -182 117 € -335 059 € -354 302 € 161 620 € -144 463 € 104 299 € 116 295 € -115 757 € 1 897 €
EBITDA -757 054 € -718 080 € 33 312 € 353 243 € -71 184 € 275 989 € 116 847 € -189 675 € -22 088 €
Net margin -4.7% -7.8% -7.4% 3.8% -4.1% 2.9% 3.6% -4.5% 0.1%

Revenue and income statement

In 2024, TOLERIE INDUSTRIELLE achieves revenue of 3.9 M€. Revenue is growing positively over 9 years (CAGR: +3.8%). Significant drop of -10% vs 2023. After deducting consumption (1.0 M€), gross margin stands at 2.8 M€, i.e. a rate of 73%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -757 k€, representing -19.6% of revenue. Warning negative scissor effect: despite revenue change (-10%), EBITDA varies by -5%, reducing margin by 2.9 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -182 k€ (-4.7% 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

3 870 009 €

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

2 842 050 €

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

-757 054 €

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

-522 490 €

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

-182 117 €

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

-19.5%

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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 437%. 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 3%. 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

437.401%

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

2.87%

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

-9.165%

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

-0.935

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

41.3%

Solvency indicators evolution
TOLERIE INDUSTRIELLE

Sector positioning

Debt ratio
437.4 2024
2022
2023
2024
Q1: 0.99
Med: 13.19
Q3: 41.12
Average

In 2024, the debt ratio of TOLERIE INDUSTRIELLE (437.40) 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
2.87% 2024
2022
2023
2024
Q1: 17.51%
Med: 38.8%
Q3: 57.71%
Average -6 pts over 3 years

In 2024, the financial autonomy of TOLERIE INDUSTRIELLE (2.9%) 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
-0.94 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.09 years
Q3: 1.04 years
Excellent -50 pts over 3 years

In 2024, the repayment capacity of TOLERIE INDUSTRIELLE (-0.94) 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 95.39. 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

95.389

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

-7.361

Liquidity indicators evolution
TOLERIE INDUSTRIELLE

Sector positioning

Liquidity ratio
95.39 2024
2022
2023
2024
Q1: 154.23
Med: 215.06
Q3: 312.46
Watch -6 pts over 3 years

In 2024, the liquidity ratio of TOLERIE INDUSTRIELLE (95.39) 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
-7.36x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.09x
Q3: 2.3x
Average -50 pts over 3 years

In 2024, the interest coverage of TOLERIE INDUSTRIELLE (-7.4x) 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: 91 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 77 days. The company must finance 14 days of gap between collections and payments. Inventory turnover is 43 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-5 days): operations structurally generate cash. Notable WCR improvement over the period (-106%), 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

-53 097 €

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

91 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

77 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

43 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

-5 j

WCR and payment terms evolution
TOLERIE INDUSTRIELLE

Positioning of TOLERIE INDUSTRIELLE in its sector

Comparison with sector Travaux d'installation d'équipements thermiques et de climatisation

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (28 transactions). This range of 443 417€ to 682 052€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
443k€ 616k€ 682k€
616 138 € Range: 443 417€ - 682 052€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 28 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 d'installation d'équipements thermiques et de climatisation)

Compare TOLERIE INDUSTRIELLE with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux d'installation d'équipements thermiques et de climatisation

Frequently asked questions about TOLERIE INDUSTRIELLE

What is the revenue of TOLERIE INDUSTRIELLE ?

The revenue of TOLERIE INDUSTRIELLE in 2024 is 3.9 M€.

Is TOLERIE INDUSTRIELLE profitable?

TOLERIE INDUSTRIELLE recorded a net loss in 2024.

Where is the headquarters of TOLERIE INDUSTRIELLE ?

The headquarters of TOLERIE INDUSTRIELLE is located in MAZIERES-EN-GATINE (79310), in the department Deux-Sevres.

Where to find the tax return of TOLERIE INDUSTRIELLE ?

The tax return of TOLERIE INDUSTRIELLE 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 TOLERIE INDUSTRIELLE operate?

TOLERIE INDUSTRIELLE operates in the sector Travaux d'installation d'équipements thermiques et de climatisation (NAF code 43.22B). See the 'Sector positioning' section above to compare the company with its competitors.