SIREN : 899629091
TOMIYA is a French company founded 4 years ago, specialized in the sector Restauration traditionnelle. Based in ANGOULEME (16000), this company of category PME shows in 2025 a revenue of 163 k€. 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 | 2025 | 2023 | 2022 |
|---|---|---|---|
| Revenue | 162 546 € | 94 280 € | 63 037 € |
| Net income | 26 055 € | -13 323 € | -30 735 € |
| EBITDA | 33 544 € | -11 677 € | -29 761 € |
| Net margin | 16.0% | -14.1% | -48.8% |
In 2025, TOMIYA achieves revenue of 163 k€. Over the period 2022-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +37.1%. Vs 2023, growth of +72% (94 k€ -> 163 k€). After deducting consumption (29 k€), gross margin stands at 134 k€, i.e. a rate of 82%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 34 k€, representing 20.6% of revenue. Positive scissor effect: EBITDA margin improves by +33.0 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 26 k€, i.e. 16.0% of revenue. This profit can be retained or distributed to shareholders.
162 546 €
133 813 €
33 544 €
29 792 €
26 055 €
20.6%
The debt ratio (= Financial debt / Equity x 100) stands at 150%. 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 28%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 18.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
150.125%
27.547%
18.319%
0.595
80.1%
In 2025, the debt ratio of TOMIYA (150.12) 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 2025, the financial autonomy of TOMIYA (27.6%) 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 2025, the repayment capacity of TOMIYA (0.59) 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 51.06. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 2.6x. Financial charges are adequately covered by operations.
51.058
2.638
In 2025, the liquidity ratio of TOMIYA (51.06) 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.
In 2025, the interest coverage of TOMIYA (2.6x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.
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: 21 days. Favorable situation: supplier credit is longer than customer credit by 21 days. Inventory turnover is 9 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-154 days): operations structurally generate cash. Notable WCR improvement over the period (-42%), freeing up cash.
-69 709 €
0 j
21 j
9 j
-154 j
Based on 557 transactions of similar company sales in 2025, the value of TOMIYA is estimated at 144 486 € (range 80 800€ - 277 538€). With an EBITDA of 33 544€, the sector multiple of 5.3x is applied. The price/revenue ratio is 0.55x (in line with sector norms). 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 557 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 TOMIYA with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of TOMIYA in 2025 is 163 k€.
Yes, TOMIYA generated a net profit of 26 k€ in 2025.
The headquarters of TOMIYA is located in ANGOULEME (16000), in the department Charente.
The tax return of TOMIYA 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).
TOMIYA operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.