SIREN : 832455034
TOM SHOP is a French company founded 8 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in SALON-DE-PROVENCE (13300), this company of category PME shows in 2023 a revenue of 85 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
| Indicator | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 |
|---|---|---|---|---|---|---|
| Revenue | 85 090 € | 136 621 € | 143 097 € | N/C | 148 064 € | 52 428 € |
| Net income | 1 863 € | -1 484 € | 8 319 € | 24 513 € | 2 991 € | -18 301 € |
| EBITDA | -5 405 € | 775 € | 9 023 € | N/C | 3 649 € | -18 135 € |
| Net margin | 2.2% | -1.1% | 5.8% | N/C | 2.0% | -34.9% |
In 2023, TOM SHOP achieves revenue of 85 k€. Over the period 2018-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +10.2%. Significant drop of -38% vs 2022. After deducting consumption (51 k€), gross margin stands at 34 k€, i.e. a rate of 40%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -5 k€, representing -6.4% of revenue. Warning negative scissor effect: despite revenue change (-38%), EBITDA varies by -797%, reducing margin by 6.9 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2 k€, i.e. 2.2% of revenue. This profit can be retained or distributed to shareholders.
85 090 €
34 263 €
-5 405 €
-19 411 €
1 863 €
-6.4%
The debt ratio (= Financial debt / Equity x 100) stands at 448%. 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 17%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
448.031%
16.958%
-10.814%
-8.764
30.2%
In 2023, the debt ratio of TOM SHOP (448.03) 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.
In 2023, the financial autonomy of TOM SHOP (17.0%) 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 2023, the repayment capacity of TOM SHOP (-8.76) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 1258.00. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
1258.0
-68.936
In 2023, the liquidity ratio of TOM SHOP (1258.00) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.
In 2023, the interest coverage of TOM SHOP (-68.9x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 24 days. Favorable situation: supplier credit is longer than customer credit by 24 days. Inventory turnover is 420 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 359 days of revenue, i.e. 85 k€ to permanently finance. Over 2018-2023, WCR increased by +166%, requiring additional financing.
84 925 €
0 j
24 j
420 j
359 j
Based on 70 transactions of similar company sales
in 2023,
the value of TOM SHOP is estimated at
21 003 €
(range 11 520€ - 33 976€).
The price/revenue ratio is 0.36x
(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 70 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 TOM SHOP with other companies in the same sector:
Voir toutes les statistiques du secteur Commerce de détail d'habillement en magasin spécialisé
The revenue of TOM SHOP in 2023 is 85 k€.
Yes, TOM SHOP generated a net profit of 2 k€ in 2023.
The headquarters of TOM SHOP is located in SALON-DE-PROVENCE (13300), in the department Bouches-du-Rhone.
The tax return of TOM SHOP 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).
TOM SHOP operates in the sector Commerce de détail d'habillement en magasin spécialisé (NAF code 47.71Z). See the 'Sector positioning' section above to compare the company with its competitors.