TOMALINE PARTICIPATIONS ET ANIMATIONS : revenue, balance sheet and financial ratios

TOMALINE PARTICIPATIONS ET ANIMATIONS is a French company founded 13 years ago, specialized in the sector Activités des sociétés holding. Based in LEGE-CAP-FERRET (33950), this company of category PME shows in 2025 a revenue of 114 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

Financial history - TOMALINE PARTICIPATIONS ET ANIMATIONS (SIREN 789632486)
Indicator 2025 2024
Revenue 113 821 € 92 832 €
Net income 80 401 € 139 708 €
EBITDA -67 249 € -72 944 €
Net margin 70.6% 150.5%

Revenue and income statement

In 2025, TOMALINE PARTICIPATIONS ET ANIMATIONS achieves revenue of 114 k€. Vs 2024, growth of +23% (93 k€ -> 114 k€). After deducting consumption (0 €), gross margin stands at 114 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -67 k€, representing -59.1% of revenue. Positive scissor effect: EBITDA margin improves by +19.5 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 80 k€, i.e. 70.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

113 821 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

113 821 €

EBITDA (2025) ?
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

-67 249 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-69 259 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

80 401 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-59.1%

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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 3%. 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 3%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 72.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

2.731%

Financial autonomy (2025) ?
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

2.513%

Cash flow / Revenue (2025) ?
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

72.573%

Repayment capacity (2025) ?
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

0.339

Asset age ratio (2025) ?
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

43.3%

Solvency indicators evolution
TOMALINE PARTICIPATIONS ET ANIMATIONS

Sector positioning

Debt ratio
2.73 2025
2024
2025
Q1: 0.04
Med: 8.09
Q3: 54.01
Good +8 pts over 2 years

In 2025, the debt ratio of TOMALINE PARTICIPATIONS E... (2.73) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
2.51% 2025
2024
2025
Q1: 21.27%
Med: 67.32%
Q3: 92.99%
Average

In 2025, the financial autonomy of TOMALINE PARTICIPATIONS E... (2.5%) 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
0.34 years 2025
2024
2025
Q1: 0.0 years
Med: 0.19 years
Q3: 2.98 years
Average +26 pts over 2 years

In 2025, the repayment capacity of TOMALINE PARTICIPATIONS E... (0.34) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 1236.34. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

1236.338

Interest coverage (2025) ?
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

-0.839

Liquidity indicators evolution
TOMALINE PARTICIPATIONS ET ANIMATIONS

Sector positioning

Liquidity ratio
1236.34 2025
2024
2025
Q1: 161.8
Med: 834.57
Q3: 4761.54
Good +8 pts over 2 years

In 2025, the liquidity ratio of TOMALINE PARTICIPATIONS E... (1236.34) 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.

Interest coverage
-0.84x 2025
2024
2025
Q1: -62.1x
Med: 0.0x
Q3: 0.0x
Average

In 2025, the interest coverage of TOMALINE PARTICIPATIONS E... (-0.8x) 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: 363 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 14 days. The gap of 349 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 547 days of revenue, i.e. 173 k€ to permanently finance.

Operating WCR (2025) ?
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

172 822 €

Customer credit (2025) ?
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

363 j

Supplier credit (2025) ?
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

14 j

Inventory turnover (2025) ?
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

0 j

WCR in days of revenue (2025) ?
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

547 j

WCR and payment terms evolution
TOMALINE PARTICIPATIONS ET ANIMATIONS

Positioning of TOMALINE PARTICIPATIONS ET ANIMATIONS in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (20 transactions). This range of 46 269€ to 480 744€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
46k€ 118k€ 480k€
118 348 € Range: 46 269€ - 480 744€
NAF 5 année 2025

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 (Activités des sociétés holding)

Compare TOMALINE PARTICIPATIONS ET ANIMATIONS with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about TOMALINE PARTICIPATIONS ET ANIMATIONS

What is the revenue of TOMALINE PARTICIPATIONS ET ANIMATIONS ?

The revenue of TOMALINE PARTICIPATIONS ET ANIMATIONS in 2025 is 114 k€.

Is TOMALINE PARTICIPATIONS ET ANIMATIONS profitable?

Yes, TOMALINE PARTICIPATIONS ET ANIMATIONS generated a net profit of 80 k€ in 2025.

Where is the headquarters of TOMALINE PARTICIPATIONS ET ANIMATIONS ?

The headquarters of TOMALINE PARTICIPATIONS ET ANIMATIONS is located in LEGE-CAP-FERRET (33950), in the department Gironde.

Where to find the tax return of TOMALINE PARTICIPATIONS ET ANIMATIONS ?

The tax return of TOMALINE PARTICIPATIONS ET ANIMATIONS 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 TOMALINE PARTICIPATIONS ET ANIMATIONS operate?

TOMALINE PARTICIPATIONS ET ANIMATIONS operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.