TOYOTA MATERIAL HANDLING COMMERCIAL FINANCE AB : revenue, balance sheet and financial ratios

TOYOTA MATERIAL HANDLING COMMERCIAL FINANCE AB is a French company founded 13 years ago, specialized in the sector Autre distribution de crédit. this company of category ETI shows in 2022 a revenue of 27.6 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 - TOYOTA MATERIAL HANDLING COMMERCIAL FINANCE AB (SIREN 794055459)
Indicator 2022 2021 2020 2019 2018 2017
Revenue 27 583 092 € 23 693 632 € 20 893 211 € 14 116 731 € 10 083 350 € 6 736 045 €
Net income -3 514 536 € -5 241 605 € -2 436 397 € -1 302 816 € -1 617 281 € -1 404 012 €
EBITDA 26 133 232 € 21 968 443 € 19 154 153 € 12 588 957 € 8 600 758 € 5 330 975 €
Net margin -12.7% -22.1% -11.7% -9.2% -16.0% -20.8%

Revenue and income statement

In 2022, TOYOTA MATERIAL HANDLING COMMERCIAL FINANCE AB achieves revenue of 27.6 M€. Over the period 2017-2022, the company shows strong growth with a CAGR (compound annual growth rate) of +32.6%. Vs 2021, growth of +16% (23.7 M€ -> 27.6 M€). After deducting consumption (0 €), gross margin stands at 27.6 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 26.1 M€, representing 94.7% of revenue. Positive scissor effect: EBITDA margin improves by +2.0 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -3.5 M€ (-12.7% of revenue), which will impact equity.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

27 583 092 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

27 583 092 €

EBITDA (2022) ?
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

26 133 232 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

288 478 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-3 514 536 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

94.7%

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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 -989%. 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 -11%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.6 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 92.1% 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 (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-989.273%

Financial autonomy (2022) ?
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

-10.666%

Cash flow / Revenue (2022) ?
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

92.085%

Repayment capacity (2022) ?
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

3.558

Asset age ratio (2022) ?
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

56.1%

Solvency indicators evolution
TOYOTA MATERIAL HANDLING COMMERCIAL FINANCE AB

Sector positioning

Debt ratio
-989.27 2022
2020
2021
2022
Q1: 0.0
Med: 16.2
Q3: 97.02
Excellent

In 2022, the debt ratio of TOYOTA MATERIAL HANDLING ... (-989.27) 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
-10.67% 2022
2020
2021
2022
Q1: 9.3%
Med: 44.39%
Q3: 74.03%
Watch

In 2022, the financial autonomy of TOYOTA MATERIAL HANDLING ... (-10.7%) 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
3.56 years 2022
2020
2021
2022
Q1: -0.0 years
Med: 0.0 years
Q3: 3.5 years
Average

In 2022, the repayment capacity of TOYOTA MATERIAL HANDLING ... (3.56) 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 135.81. 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 2.3x. Financial charges are adequately covered by operations.

Liquidity ratio (2022) ?
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

135.812

Interest coverage (2022) ?
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

2.278

Liquidity indicators evolution
TOYOTA MATERIAL HANDLING COMMERCIAL FINANCE AB

Sector positioning

Liquidity ratio
135.81 2022
2020
2021
2022
Q1: 112.16
Med: 333.41
Q3: 857.59
Average +11 pts over 3 years

In 2022, the liquidity ratio of TOYOTA MATERIAL HANDLING ... (135.81) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
2.28x 2022
2020
2021
2022
Q1: -1.55x
Med: 0.0x
Q3: 0.87x
Excellent

In 2022, the interest coverage of TOYOTA MATERIAL HANDLING ... (2.3x) 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: 36 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 428 days. Excellent situation: suppliers finance 392 days of the operating cycle (retail model). WCR is negative (-109 days): operations structurally generate cash. Notable WCR improvement over the period (-908%), freeing up cash.

Operating WCR (2022) ?
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

-8 314 371 €

Customer credit (2022) ?
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

36 j

Supplier credit (2022) ?
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

428 j

Inventory turnover (2022) ?
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 (2022) ?
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

-109 j

WCR and payment terms evolution
TOYOTA MATERIAL HANDLING COMMERCIAL FINANCE AB

Positioning of TOYOTA MATERIAL HANDLING COMMERCIAL FINANCE AB in its sector

Comparison with sector Autre distribution de crédit

Valuation estimate

Based on 135 transactions of similar company sales (all years), the value of TOYOTA MATERIAL HANDLING COMMERCIAL FINANCE AB is estimated at 6 885 992 € (range 4 927 366€ - 45 563 919€). With an EBITDA of 26 133 232€, the sector multiple of 0.3x is applied. The price/revenue ratio is 0.11x (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.

Estimated enterprise value 2022
135 transactions
4927k€ 6885k€ 45563k€
6 885 992 € Range: 4 927 366€ - 45 563 919€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
26 133 232 € × 0.3x
Estimation 9 129 992 €
6 319 473€ - 69 121 577€
Revenue Multiple 30%
27 583 092 € × 0.11x
Estimation 3 145 994 €
2 607 188€ - 6 301 157€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 135 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 (Autre distribution de crédit)

Compare TOYOTA MATERIAL HANDLING COMMERCIAL FINANCE AB with other companies in the same sector:

Voir toutes les statistiques du secteur Autre distribution de crédit

Frequently asked questions about TOYOTA MATERIAL HANDLING COMMERCIAL FINANCE AB

What is the revenue of TOYOTA MATERIAL HANDLING COMMERCIAL FINANCE AB ?

The revenue of TOYOTA MATERIAL HANDLING COMMERCIAL FINANCE AB in 2022 is 27.6 M€.

Is TOYOTA MATERIAL HANDLING COMMERCIAL FINANCE AB profitable?

TOYOTA MATERIAL HANDLING COMMERCIAL FINANCE AB recorded a net loss in 2022.

Where is the headquarters of TOYOTA MATERIAL HANDLING COMMERCIAL FINANCE AB ?

The headquarters of TOYOTA MATERIAL HANDLING COMMERCIAL FINANCE AB is located in address not disclosed.

Where to find the tax return of TOYOTA MATERIAL HANDLING COMMERCIAL FINANCE AB ?

The tax return of TOYOTA MATERIAL HANDLING COMMERCIAL FINANCE AB 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 TOYOTA MATERIAL HANDLING COMMERCIAL FINANCE AB operate?

TOYOTA MATERIAL HANDLING COMMERCIAL FINANCE AB operates in the sector Autre distribution de crédit (NAF code 64.92Z). See the 'Sector positioning' section above to compare the company with its competitors.