TORAY FILMS EUROPE : revenue, balance sheet and financial ratios

TORAY FILMS EUROPE is a French company founded 18 years ago, specialized in the sector Fabrication de plaques, feuilles, tubes et profilés en matières plastiques. Based in SAINT-MAURICE-DE-BEYNOST (01700), this company of category ETI shows in 2025 a revenue of 142.2 M€. 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 - TORAY FILMS EUROPE (SIREN 502454044)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 142 214 822 € 133 327 259 € 167 059 733 € 164 075 573 € 132 685 759 € 146 699 489 € 150 722 932 € 156 341 697 € 146 083 387 €
Net income -23 641 504 € -17 018 749 € -4 345 425 € 3 694 298 € -3 442 327 € -20 501 055 € -2 373 118 € 2 711 216 € -4 796 670 €
EBITDA -3 907 096 € -10 475 627 € 1 382 826 € 7 711 199 € 1 629 106 € -4 350 423 € 3 211 368 € 5 743 592 € -367 434 €
Net margin -16.6% -12.8% -2.6% 2.3% -2.6% -14.0% -1.6% 1.7% -3.3%

Revenue and income statement

In 2025, TORAY FILMS EUROPE achieves revenue of 142.2 M€. Activity remains stable over the period (CAGR: -0.3%). Vs 2024: +7%. After deducting consumption (69.9 M€), gross margin stands at 72.3 M€, i.e. a rate of 51%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -3.9 M€, representing -2.7% of revenue. Positive scissor effect: EBITDA margin improves by +5.1 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -23.6 M€ (-16.6% of revenue), which will impact equity.

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

142 214 822 €

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

72 325 779 €

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

-3 907 096 €

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

-9 907 098 €

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

-23 641 504 €

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

-2.7%

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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 -340%. 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 -25%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

-340.179%

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

-25.326%

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

-5.539%

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

-8.635

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

20.7%

Solvency indicators evolution
TORAY FILMS EUROPE

Sector positioning

Debt ratio
-340.18 2025
2023
2024
2025
Q1: 5.42
Med: 11.06
Q3: 19.7
Excellent -74 pts over 3 years

In 2025, the debt ratio of TORAY FILMS EUROPE (-340.18) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
-25.33% 2025
2023
2024
2025
Q1: 28.29%
Med: 61.32%
Q3: 69.54%
Watch -22 pts over 3 years

In 2025, the financial autonomy of TORAY FILMS EUROPE (-25.3%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
-8.63 years 2025
2023
2024
2025
Q1: 0.04 years
Med: 0.28 years
Q3: 1.28 years
Excellent +15 pts over 3 years

In 2025, the repayment capacity of TORAY FILMS EUROPE (-8.63) 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 150.13. 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

150.134

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

-91.296

Liquidity indicators evolution
TORAY FILMS EUROPE

Sector positioning

Liquidity ratio
150.13 2025
2023
2024
2025
Q1: 202.9
Med: 277.8
Q3: 306.57
Watch -9 pts over 3 years

In 2025, the liquidity ratio of TORAY FILMS EUROPE (150.13) 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
-91.3x 2025
2023
2024
2025
Q1: -10.57x
Med: 0.5x
Q3: 5.75x
Watch -62 pts over 3 years

In 2025, the interest coverage of TORAY FILMS EUROPE (-91.3x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 15 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 40 days. Favorable situation: supplier credit is longer than customer credit by 25 days. Inventory turnover is 69 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 65 days of revenue, i.e. 25.5 M€ to permanently finance. Notable WCR improvement over the period (-22%), freeing up cash.

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

25 521 872 €

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

15 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

40 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

69 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

65 j

WCR and payment terms evolution
TORAY FILMS EUROPE

Positioning of TORAY FILMS EUROPE in its sector

Comparison with sector Fabrication de plaques, feuilles, tubes et profilés en matières plastiques

Valuation estimate

Based on 76 transactions of similar company sales (all years), the value of TORAY FILMS EUROPE is estimated at 28 933 185 € (range 13 831 484€ - 38 936 951€). The price/revenue ratio is 0.20x (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.

Estimated enterprise value 2025
76 tx
13831k€ 28933k€ 38936k€
28 933 185 € Range: 13 831 484€ - 38 936 951€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation method used

Revenue Multiple
142 214 822 € × 0.20x = 28 933 185 €
Range: 13 831 484€ - 38 936 952€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 76 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 (Fabrication de plaques, feuilles, tubes et profilés en matières plastiques)

Compare TORAY FILMS EUROPE with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de plaques, feuilles, tubes et profilés en matières plastiques

Frequently asked questions about TORAY FILMS EUROPE

What is the revenue of TORAY FILMS EUROPE ?

The revenue of TORAY FILMS EUROPE in 2025 is 142.2 M€.

Is TORAY FILMS EUROPE profitable?

TORAY FILMS EUROPE recorded a net loss in 2025.

Where is the headquarters of TORAY FILMS EUROPE ?

The headquarters of TORAY FILMS EUROPE is located in SAINT-MAURICE-DE-BEYNOST (01700), in the department Ain.

Where to find the tax return of TORAY FILMS EUROPE ?

The tax return of TORAY FILMS EUROPE 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 TORAY FILMS EUROPE operate?

TORAY FILMS EUROPE operates in the sector Fabrication de plaques, feuilles, tubes et profilés en matières plastiques (NAF code 22.21Z). See the 'Sector positioning' section above to compare the company with its competitors.