SIREN : 838755296
TEC is a French company founded 8 years ago, specialized in the sector Débits de boissons. Based in NIORT (79000), this company of category PME shows in 2024 a revenue of 196 k€. 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
| Indicador | 2024 | 2023 | 2019 |
|---|---|---|---|
| Ingresos | 196 214 € | 221 004 € | 45 830 € |
| Resultado neto | 1 968 € | 45 646 € | 3 510 € |
| EBITDA | 37 865 € | 70 048 € | 13 643 € |
| Margen neto | 1.0% | 20.7% | 7.7% |
In 2024, TEC achieves revenue of 196 k€. Over the period 2019-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +33.8%. Significant drop of -11% vs 2023. After deducting consumption (66 k€), gross margin stands at 130 k€, i.e. a rate of 66%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 38 k€, representing 19.3% of revenue. Warning negative scissor effect: despite revenue change (-11%), EBITDA varies by -46%, reducing margin by 12.4 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2 k€, i.e. 1.0% of revenue. This profit can be retained or distributed to shareholders.
196 214 €
130 238 €
37 865 €
3 930 €
1 968 €
19.3%
The debt ratio (= Financial debt / Equity x 100) stands at 524%. 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 10%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 17.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
523.55%
10.469%
17.656%
1.572
35.1%
In 2024, the debt ratio of TEC (523.55) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.
In 2024, the financial autonomy of TEC (10.5%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of TEC (1.57) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 109.14. 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 4.0x. Financial charges are adequately covered by operations.
109.136
4.017
In 2024, the liquidity ratio of TEC (109.14) 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.
In 2024, the interest coverage of TEC (4.0x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 9 days. Favorable situation: supplier credit is longer than customer credit by 9 days. Inventory turnover is 2 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-9 days): operations structurally generate cash. Notable WCR improvement over the period (-290%), freeing up cash.
-4 846 €
0 j
9 j
2 j
-9 j
Based on 156 transactions of similar company sales in 2024, the value of TEC is estimated at 186 443 € (range 121 129€ - 281 383€). With an EBITDA of 37 865€, the sector multiple of 7.1x is applied. The price/revenue ratio is 0.84x (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.
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This estimate is based on the analysis of 156 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare TEC with other companies in the same sector:
The revenue of TEC in 2024 is 196 k€.
Yes, TEC generated a net profit of 2 k€ in 2024.
The headquarters of TEC is located in NIORT (79000), in the department Deux-Sevres.
The tax return of TEC 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).
TEC operates in the sector Débits de boissons (NAF code 56.30Z). See the 'Sector positioning' section above to compare the company with its competitors.