TOSON : revenue, balance sheet and financial ratios

TOSON is a French company founded 23 years ago, specialized in the sector Commerce de détail de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus). Based in AURILLAC (15000), this company of category PME shows in 2022 a revenue of 2.2 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

Financial history - TOSON (SIREN 442933842)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C 2 190 827 € N/C N/C 3 103 657 € 3 475 553 € 3 300 805 € 3 388 478 €
Net income -9 839 € -36 414 € 11 990 € 210 402 € 88 502 € 91 371 € 140 902 € 128 894 € 156 341 €
EBITDA N/C N/C 6 858 € N/C N/C 79 700 € 128 165 € 120 573 € 185 902 €
Net margin N/C N/C 0.5% N/C N/C 2.9% 4.1% 3.9% 4.6%

Revenue and income statement

In 2024, TOSON records a net loss of 10 k€. This deficit will reduce equity on the balance sheet.

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-9 839 €

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Chart evolution

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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 72%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 55%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

72.5%

Financial autonomy (2024) ?
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

55.151%

Asset age ratio (2024) ?
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

47.0%

Solvency indicators evolution
TOSON

Sector positioning

Debt ratio
72.5 2024
2022
2023
2024
Q1: 9.73
Med: 33.55
Q3: 86.15
Average -6 pts over 3 years

In 2024, the debt ratio of TOSON (72.50) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
55.15% 2024
2022
2023
2024
Q1: 31.32%
Med: 49.55%
Q3: 64.0%
Good +22 pts over 3 years

In 2024, the financial autonomy of TOSON (55.1%) 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.

Repayment capacity
23.19 years 2022
2022
Q1: 0.42 years
Med: 1.57 years
Q3: 3.82 years
Watch

In 2022, the repayment capacity of TOSON (23.19) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 1699.25. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

1699.246

Liquidity indicators evolution
TOSON

Sector positioning

Liquidity ratio
1699.25 2024
2022
2023
2024
Q1: 192.44
Med: 280.1
Q3: 411.12
Excellent

In 2024, the liquidity ratio of TOSON (1699.25) 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.

Interest coverage
185.7x 2022
2022
Q1: 0.34x
Med: 1.84x
Q3: 5.4x
Excellent

In 2022, the interest coverage of TOSON (185.7x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

Operating WCR (2024) ?
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

0 €

Customer credit (2024) ?
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

0 j

Supplier credit (2024) ?
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

0 j

Inventory turnover (2024) ?
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 and payment terms evolution
TOSON

Positioning of TOSON in its sector

Comparison with sector Commerce de détail de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus)

Similar companies (Commerce de détail de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus))

Compare TOSON with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus)

Frequently asked questions about TOSON

What is the revenue of TOSON ?

The revenue of TOSON in 2022 is 2.2 M€.

Is TOSON profitable?

TOSON recorded a net loss in 2024.

Where is the headquarters of TOSON ?

The headquarters of TOSON is located in AURILLAC (15000), in the department Cantal.

Where to find the tax return of TOSON ?

The tax return of TOSON 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 TOSON operate?

TOSON operates in the sector Commerce de détail de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus) (NAF code 47.52B). See the 'Sector positioning' section above to compare the company with its competitors.