SIREN : 492766548
TOMA is a French company founded 19 years ago, specialized in the sector Activités des agences de travail temporaire . Based in SAINT-ETIENNE (42000), this company of category PME shows in 2024 a revenue of 2.7 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 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 2 708 014 € | 2 968 134 € | 3 388 416 € | 3 773 050 € | 2 971 053 € | 4 032 954 € | 3 372 093 € | 2 820 260 € | 1 815 970 € |
| Net income | 10 170 € | 41 437 € | 56 276 € | 68 570 € | 8 095 € | 13 657 € | 135 430 € | 155 881 € | 60 471 € |
| EBITDA | -112 719 € | -75 883 € | 21 012 € | 1 900 € | 30 164 € | 147 059 € | 116 223 € | 127 638 € | 65 255 € |
| Net margin | 0.4% | 1.4% | 1.7% | 1.8% | 0.3% | 0.3% | 4.0% | 5.5% | 3.3% |
In 2024, TOMA achieves revenue of 2.7 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.1%. Slight decline of -9% vs 2023. After deducting consumption (0 €), gross margin stands at 2.7 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 -113 k€, representing -4.2% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 10 k€, i.e. 0.4% of revenue. This profit can be retained or distributed to shareholders.
2 708 014 €
2 708 014 €
-112 719 €
35 228 €
10 170 €
-4.2%
The debt ratio (= Financial debt / Equity x 100) stands at 4%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 35%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 1.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
4.448%
35.013%
1.197%
0.457
47.9%
In 2024, the debt ratio of TOMA (4.45) 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 2024, the financial autonomy of TOMA (35.0%) 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.
In 2024, the repayment capacity of TOMA (0.46) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.
The liquidity ratio (= Current assets / Current liabilities) stands at 152.09. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
152.085
-2.084
In 2024, the liquidity ratio of TOMA (152.09) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.
In 2024, the interest coverage of TOMA (-2.1x) 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) 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: 50 days. The gap of 41 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 44 days of revenue, i.e. 334 k€ to permanently finance. Over 2016-2024, WCR increased by +92%, requiring additional financing.
334 169 €
91 j
50 j
0 j
44 j
Based on 135 transactions of similar company sales (all years), the value of TOMA is estimated at 132 522 € (range 101 879€ - 243 060€). The price/revenue ratio is 0.08x (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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 135 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 TOMA with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des agences de travail temporaire
The revenue of TOMA in 2024 is 2.7 M€.
Yes, TOMA generated a net profit of 10 k€ in 2024.
The headquarters of TOMA is located in SAINT-ETIENNE (42000), in the department Loire.
The tax return of TOMA 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).
TOMA operates in the sector Activités des agences de travail temporaire (NAF code 78.20Z). See the 'Sector positioning' section above to compare the company with its competitors.