TOURMENTE DEVELOPPEMENT & GESTION : revenue, balance sheet and financial ratios

TOURMENTE DEVELOPPEMENT & GESTION is a French company founded 3 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in LIFFRE (35340), this company of category PME shows in 2025 a revenue of 164 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - TOURMENTE DEVELOPPEMENT & GESTION (SIREN 920117967)
Indicator 2025 2024 2023
Revenue 163 854 € 161 037 € N/C
Net income 28 316 € 1 326 € -1 733 €
EBITDA -1 393 € 4 251 € -1 733 €
Net margin 17.3% 0.8% N/C

Revenue and income statement

In 2025, TOURMENTE DEVELOPPEMENT & GESTION achieves revenue of 164 k€. Revenue is growing positively over 3 years (CAGR: +1.7%). Vs 2024: +2%. After deducting consumption (0 €), gross margin stands at 164 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 -1 k€, representing -0.9% of revenue. Warning negative scissor effect: despite revenue change (+2%), EBITDA varies by -133%, reducing margin by 3.5 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 28 k€, i.e. 17.3% 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

163 854 €

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

163 854 €

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

-1 393 €

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

-3 073 €

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

28 316 €

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

-0.8%

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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 216%. 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 25%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 18.1% 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

215.749%

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

25.034%

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

18.135%

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

2.187

Solvency indicators evolution
TOURMENTE DEVELOPPEMENT & GESTION

Sector positioning

Debt ratio
215.75 2025
2023
2024
2025
Q1: 0.0
Med: 8.6
Q3: 104.1
Average

In 2025, the debt ratio of TOURMENTE DEVELOPPEMENT &... (215.75) 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
25.03% 2025
2023
2024
2025
Q1: 4.51%
Med: 47.13%
Q3: 86.22%
Average -38 pts over 3 years

In 2025, the financial autonomy of TOURMENTE DEVELOPPEMENT &... (25.0%) 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
2.19 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 1.02 years
Q3: 9.04 years
Average +18 pts over 3 years

In 2025, the repayment capacity of TOURMENTE DEVELOPPEMENT &... (2.19) 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 37.37. 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

37.37

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

-252.405

Liquidity indicators evolution
TOURMENTE DEVELOPPEMENT & GESTION

Sector positioning

Liquidity ratio
37.37 2025
2023
2024
2025
Q1: 94.87
Med: 386.44
Q3: 1925.44
Watch

In 2025, the liquidity ratio of TOURMENTE DEVELOPPEMENT &... (37.37) 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
-252.41x 2025
2023
2024
2025
Q1: -0.09x
Med: 0.0x
Q3: 12.18x
Average

In 2025, the interest coverage of TOURMENTE DEVELOPPEMENT &... (-252.4x) 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: 108 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 25 days. The gap of 83 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. WCR is negative (-263 days): operations structurally generate 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

-119 923 €

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

108 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

25 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

-263 j

WCR and payment terms evolution
TOURMENTE DEVELOPPEMENT & GESTION

Positioning of TOURMENTE DEVELOPPEMENT & GESTION in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 117 transactions of similar company sales in 2025, the value of TOURMENTE DEVELOPPEMENT & GESTION is estimated at 142 770 € (range 56 668€ - 335 001€). The price/revenue ratio is 0.92x (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.

Estimated enterprise value 2025
117 transactions
56k€ 142k€ 335k€
142 770 € Range: 56 668€ - 335 001€
NAF 5 année 2025

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
163 854 € × 0.92x
Estimation 150 468 €
70 661€ - 354 847€
Net Income Multiple 20%
28 316 € × 4.6x
Estimation 131 225 €
35 679€ - 305 234€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 117 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 (Location de terrains et d'autres biens immobiliers)

Compare TOURMENTE DEVELOPPEMENT & GESTION with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about TOURMENTE DEVELOPPEMENT & GESTION

What is the revenue of TOURMENTE DEVELOPPEMENT & GESTION ?

The revenue of TOURMENTE DEVELOPPEMENT & GESTION in 2025 is 164 k€.

Is TOURMENTE DEVELOPPEMENT & GESTION profitable?

Yes, TOURMENTE DEVELOPPEMENT & GESTION generated a net profit of 28 k€ in 2025.

Where is the headquarters of TOURMENTE DEVELOPPEMENT & GESTION ?

The headquarters of TOURMENTE DEVELOPPEMENT & GESTION is located in LIFFRE (35340), in the department Ille-et-Vilaine.

Where to find the tax return of TOURMENTE DEVELOPPEMENT & GESTION ?

The tax return of TOURMENTE DEVELOPPEMENT & GESTION 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 TOURMENTE DEVELOPPEMENT & GESTION operate?

TOURMENTE DEVELOPPEMENT & GESTION operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.