TOURNIEROUX TECHNIQUES ET SERVICES : revenue, balance sheet and financial ratios

TOURNIEROUX TECHNIQUES ET SERVICES is a French company founded 21 years ago, specialized in the sector Travaux d'installation électrique dans tous locaux. Based in SAINT-GENEST-SUR-ROSELLE (87260), this company of category PME shows in 2017 a revenue of 336 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 - TOURNIEROUX TECHNIQUES ET SERVICES (SIREN 481236933)
Indicator 2017 2016
Revenue 335 800 € 313 526 €
Net income 23 928 € 10 797 €
EBITDA 26 447 € 5 799 €
Net margin 7.1% 3.4%

Revenue and income statement

In 2017, TOURNIEROUX TECHNIQUES ET SERVICES achieves revenue of 336 k€. Vs 2016: +7%. After deducting consumption (94 k€), gross margin stands at 242 k€, i.e. a rate of 72%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 26 k€, representing 7.9% of revenue. Positive scissor effect: EBITDA margin improves by +6.0 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 24 k€, i.e. 7.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2017) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

335 800 €

Gross margin (2017) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

242 189 €

EBITDA (2017) ?
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

26 447 €

EBIT (2017) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

27 055 €

Net income (2017) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

23 928 €

EBITDA margin (2017) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

7.9%

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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 0%. 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 0%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 7.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2017) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.262%

Financial autonomy (2017) ?
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

0.158%

Cash flow / Revenue (2017) ?
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

7.392%

Repayment capacity (2017) ?
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

0.009

Asset age ratio (2017) ?
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

23.9%

Solvency indicators evolution
TOURNIEROUX TECHNIQUES ET SERVICES

Sector positioning

Debt ratio
0.26 2017
2016
2017
Q1: 0.85
Med: 13.03
Q3: 48.92
Excellent

In 2017, the debt ratio of TOURNIEROUX TECHNIQUES ET... (0.26) 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
0.16% 2017
2016
2017
Q1: 9.79%
Med: 31.28%
Q3: 52.91%
Average

In 2017, the financial autonomy of TOURNIEROUX TECHNIQUES ET... (0.2%) 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
0.01 years 2017
2016
2017
Q1: 0.0 years
Med: 0.06 years
Q3: 0.94 years
Good -21 pts over 2 years

In 2017, the repayment capacity of TOURNIEROUX TECHNIQUES ET... (0.01) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 247.14. 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 4.6x. Financial charges are adequately covered by operations.

Liquidity ratio (2017) ?
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

247.142

Interest coverage (2017) ?
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

4.594

Liquidity indicators evolution
TOURNIEROUX TECHNIQUES ET SERVICES

Sector positioning

Liquidity ratio
247.14 2017
2016
2017
Q1: 140.42
Med: 193.71
Q3: 281.47
Good

In 2017, the liquidity ratio of TOURNIEROUX TECHNIQUES ET... (247.14) 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
4.59x 2017
2016
2017
Q1: 0.0x
Med: 0.17x
Q3: 2.37x
Excellent

In 2017, the interest coverage of TOURNIEROUX TECHNIQUES ET... (4.6x) 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. Average customer payment term: 25 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 73 days. Excellent situation: suppliers finance 48 days of the operating cycle (retail model). Inventory turnover is 82 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 48 days of revenue, i.e. 45 k€ to permanently finance.

Operating WCR (2017) ?
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

45 085 €

Customer credit (2017) ?
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

25 j

Supplier credit (2017) ?
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

73 j

Inventory turnover (2017) ?
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

82 j

WCR in days of revenue (2017) ?
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

48 j

WCR and payment terms evolution
TOURNIEROUX TECHNIQUES ET SERVICES

Positioning of TOURNIEROUX TECHNIQUES ET SERVICES in its sector

Comparison with sector Travaux d'installation électrique dans tous locaux

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (32 transactions). This range of 18 818€ to 79 663€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2017
Indicative
18k€ 35k€ 79k€
35 907 € Range: 18 818€ - 79 663€
NAF 5 année 2017

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 32 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 (Travaux d'installation électrique dans tous locaux)

Compare TOURNIEROUX TECHNIQUES ET SERVICES with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux d'installation électrique dans tous locaux

Frequently asked questions about TOURNIEROUX TECHNIQUES ET SERVICES

What is the revenue of TOURNIEROUX TECHNIQUES ET SERVICES ?

The revenue of TOURNIEROUX TECHNIQUES ET SERVICES in 2017 is 336 k€.

Is TOURNIEROUX TECHNIQUES ET SERVICES profitable?

Yes, TOURNIEROUX TECHNIQUES ET SERVICES generated a net profit of 24 k€ in 2017.

Where is the headquarters of TOURNIEROUX TECHNIQUES ET SERVICES ?

The headquarters of TOURNIEROUX TECHNIQUES ET SERVICES is located in SAINT-GENEST-SUR-ROSELLE (87260), in the department Haute-Vienne.

Where to find the tax return of TOURNIEROUX TECHNIQUES ET SERVICES ?

The tax return of TOURNIEROUX TECHNIQUES ET SERVICES 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 TOURNIEROUX TECHNIQUES ET SERVICES operate?

TOURNIEROUX TECHNIQUES ET SERVICES operates in the sector Travaux d'installation électrique dans tous locaux (NAF code 43.21A). See the 'Sector positioning' section above to compare the company with its competitors.