TAPA - TRANSPORT ACCOMPAGNEMENT PERSONNES AUVERGNE : revenue, balance sheet and financial ratios

TAPA - TRANSPORT ACCOMPAGNEMENT PERSONNES AUVERGNE is a French company founded 19 years ago, specialized in the sector Transports urbains et suburbains de voyageurs. Based in CLERMONT-FERRAND (63000), this company of category PME shows in 2024 a revenue of 586 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

Historique financier - TAPA - TRANSPORT ACCOMPAGNEMENT PERSONNES AUVERGNE (SIREN 491511226)
Kennzahl 2024 2019 2018
Umsatz 586 067 € 258 572 € 251 091 €
Nettoergebnis 169 961 € 41 979 € 14 479 €
EBITDA 243 821 € 57 131 € 22 419 €
Nettomarge 29.0% 16.2% 5.8%

Umsatz und Gewinn- und Verlustrechnung

In 2024, TAPA - TRANSPORT ACCOMPAGNEMENT PERSONNES AUVERGNE achieves revenue of 586 k€. Over the period 2018-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +15.2%. Vs 2019, growth of +127% (259 k€ -> 586 k€). After deducting consumption (21 k€), gross margin stands at 565 k€, i.e. a rate of 96%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 244 k€, representing 41.6% of revenue. Positive scissor effect: EBITDA margin improves by +19.5 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 170 k€, i.e. 29.0% of revenue. This profit can be retained or distributed to shareholders.

Umsatz (2024) ?
Umsatz
Definition
Gesamtbetrag der Verkäufe von Waren und Dienstleistungen des Unternehmens.
Formel
Warenverkäufe + Verkaufte Produktion

586 067 €

Bruttomarge (2024) ?
Bruttomarge
Definition
Differenz zwischen Umsatz und Wareneinsatz.
Formel
Umsatz - Wareneinsatz

565 336 €

EBITDA (2024) ?
EBITDA (Betriebsergebnis vor Abschreibungen)
Definition
Ressource générée par l'activité courante, avant amortissements et charges financières.
Formel
Wertschöpfung - Personalkosten - Steuern
Interpretation
Positiv = rentable Tätigkeit

243 821 €

EBIT (2024) ?
EBIT (Betriebsergebnis)
Definition
Betriebsergebnis, einschließlich Abschreibungen und Rückstellungen.
Formel
EBITDA - Abschreibungen und Rückstellungen + Auflösungen

216 743 €

Nettoergebnis (2024) ?
Nettoergebnis
Definition
Bénéfice ou perte après toutes les charges, y compris impôts et éléments exceptionnels.
Formel
Ordentliches Ergebnis + Außerordentliches Ergebnis - Ertragsteuern

169 961 €

EBITDA-Marge (2024) ?
EBITDA-Marge
Definition
Misst die operative Rentabilität des Unternehmens.
Formel
(EBE / CA) x 100
Interpretation
> 10% : Gute Rentabilität
5-10% : Durchschnitt
< 5% : Faible

41.6%

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Solvenz- und Verschuldungskennzahlen

The debt ratio (= Financial debt / Equity x 100) stands at 31%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 20%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 34.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Verschuldungsgrad (2024) ?
Verschuldungsgrad
Definition
Misst das Verhältnis von Schulden zu Eigenkapital.
Formel
(Finanzschulden / Eigenkapital) x 100
Interpretation
< 50% : Faible
50-100% : Moderat
> 100% : Hoch

30.8%

Finanzielle Autonomie (2024) ?
Finanzielle Autonomie
Definition
Anteil des Eigenkapitals an der Gesamtfinanzierung.
Formel
(Eigenkapital / Bilanzsumme) x 100
Interpretation
> 30% : Gute Autonomie
20-30% : Durchschnitt
< 20% : Faible

20.339%

Cashflow / Umsatz (2024) ?
Cashflow / Umsatz
Definition
Capacité d'autofinancement rapportée au chiffre d'affaires.
Formel
(CAF / CA) x 100
Interpretation
Je höher das Verhältnis, desto mehr Liquidität generiert das Unternehmen

34.237%

Rückzahlungsfähigkeit (2024) ?
Rückzahlungsfähigkeit
Definition
Anzahl der Jahre zur Schuldenrückzahlung mit dem Cashflow.
Formel
Dettes financières / CAF
Interpretation
< 3 Jahre : Ausgezeichnet
3-5 Jahre : Angemessen
> 5 Jahre : Attention

0.466

Anlagenaltersquote (2024) ?
Anlagenaltersquote
Definition
Misst den Abnutzungsgrad des Sachanlagevermögens.
Formel
Kumulierte Abschreibungen / Bruttoanlagevermögen x 100
Interpretation
< 50% : Neue Anlagen
50-70% : Normale Abnutzung
> 70% : Alternde Anlagen

37.0%

Entwicklung der Solvenzkennzahlen
TAPA - TRANSPORT ACCOMPAGNEMENT PERSONNES AUVERGNE

Positionnement sectoriel

Debt ratio
30.8 2024
2018
2019
2024
Q1: 0.0
Méd: 0.28
Q3: 27.58
Average +8 pts über 3 Jahre

In 2024, the debt ratio of TAPA - TRANSPORT ACCOMPAG... (30.80) 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
20.34% 2024
2018
2019
2024
Q1: 6.39%
Méd: 17.87%
Q3: 42.0%
Good +10 pts über 3 Jahre

In 2024, the financial autonomy of TAPA - TRANSPORT ACCOMPAG... (20.3%) 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
0.47 years 2024
2018
2019
2024
Q1: 0.0 years
Méd: 0.0 years
Q3: 0.09 years
Watch

In 2024, the repayment capacity of TAPA - TRANSPORT ACCOMPAG... (0.47) 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.

Liquiditätskennzahlen

The liquidity ratio (= Current assets / Current liabilities) stands at 446.21. 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 0.6x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquiditätsquote (2024) ?
Liquiditätsquote
Definition
Fähigkeit, kurzfristige Schulden mit dem Umlaufvermögen zu decken.
Formel
Umlaufvermögen / Kurzfristige Verbindlichkeiten
Interpretation
> 1.5 : Sehr gut
1-1.5 : Angemessen
< 1 : Risque de liquidité

446.212

Zinsdeckung (2024) ?
Zinsdeckung
Definition
Fähigkeit, Zinsaufwendungen mit dem Betriebsergebnis zu decken.
Formel
EBIT / Zinsaufwendungen
Interpretation
> 3 : Komfortabel
1.5-3 : Acceptable
< 1.5 : Risiko

0.599

Entwicklung der Liquiditätskennzahlen
TAPA - TRANSPORT ACCOMPAGNEMENT PERSONNES AUVERGNE

Positionnement sectoriel

Liquidity ratio
446.21 2024
2018
2019
2024
Q1: 100.43
Méd: 129.12
Q3: 209.11
Excellent

In 2024, the liquidity ratio of TAPA - TRANSPORT ACCOMPAG... (446.21) 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
0.6x 2024
2018
2019
2024
Q1: 0.0x
Méd: 0.0x
Q3: 1.6x
Good -16 pts über 3 Jahre

In 2024, the interest coverage of TAPA - TRANSPORT ACCOMPAG... (0.6x) 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.

Umlaufvermögensbedarf und Zahlungsfristen

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 29 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 76 days. Excellent situation: suppliers finance 47 days of the operating cycle (retail model). Overall, WCR represents 17 days of revenue, i.e. 27 k€ to permanently finance. Over 2018-2024, WCR increased by +1112%, requiring additional financing.

Operatives Working Capital (2024) ?
Operatives Working Capital
Definition
Besoin de financement généré par le cycle d'exploitation (stocks + créances - dettes fournisseurs).
Formel
Stocks + Créances clients - Dettes fournisseurs
Interpretation
Negativ = freigesetzte Liquidität
Positiv = Finanzierungsbedarf

27 287 €

Kundenforderungen (2024) ?
Kundenforderungen (Tage)
Definition
Durchschnittliche Zahlungsfrist für Kunden.
Formel
(Kundenforderungen / Umsatz inkl. MwSt.) x 360
Interpretation
< 45j : Gut
45-60j : Durchschnitt
> 60j : Lang

29 j

Lieferantenverbindlichkeiten (2024) ?
Lieferantenverbindlichkeiten (Tage)
Definition
Durchschnittliche Zahlungsfrist von Lieferanten.
Formel
(Lieferantenverbindlichkeiten / Einkäufe inkl. MwSt.) x 360
Interpretation
Je länger die Frist, desto besser für die Liquidität

76 j

Lagerumschlag (2024) ?
Lagerumschlag (Tage)
Definition
Durchschnittliche Lagerdauer für Waren oder Materialien.
Formel
(Vorräte / Einkaufskosten) x 360
Interpretation
Je niedriger das Verhältnis, desto schneller der Umschlag

0 j

Working Capital in Umsatztagen (2024) ?
Working Capital in Umsatztagen
Definition
Drückt den Betriebskapitalbedarf in Umsatztagen aus.
Formel
(BFR exploitation / CA) x 360
Interpretation
Je weniger Tage, desto besser das Working Capital Management

17 j

Entwicklung des Working Capital und der Zahlungsfristen
TAPA - TRANSPORT ACCOMPAGNEMENT PERSONNES AUVERGNE

Positionnement de TAPA - TRANSPORT ACCOMPAGNEMENT PERSONNES AUVERGNE dans son secteur

Vergleich mit der Branche Transports urbains et suburbains de voyageurs

Bewertungsschätzung

Based on 206 transactions of similar company sales (all years), the value of TAPA - TRANSPORT ACCOMPAGNEMENT PERSONNES AUVERGNE is estimated at 718 453 € (range 324 098€ - 1 401 022€). With an EBITDA of 243 821€, the sector multiple of 4.2x is applied. The price/revenue ratio is 0.48x (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 2024
206 transactions
324k€ 718k€ 1401k€
718 453 € Range: 324 098€ - 1 401 022€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
243 821 € × 4.2x
Estimation 1 026 352 €
490 388€ - 1 919 850€
Revenue Multiple 30%
586 067 € × 0.48x
Estimation 282 428 €
112 632€ - 501 922€
Net Income Multiple 20%
169 961 € × 3.5x
Estimation 602 742 €
225 574€ - 1 452 605€

Bewertungsentwicklung

How is this estimate calculated?

This estimate is based on the analysis of 206 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 (Transports urbains et suburbains de voyageurs)

Compare TAPA - TRANSPORT ACCOMPAGNEMENT PERSONNES AUVERGNE with other companies in the same sector:

Frequently asked questions about TAPA - TRANSPORT ACCOMPAGNEMENT PERSONNES AUVERGNE

What is the revenue of TAPA - TRANSPORT ACCOMPAGNEMENT PERSONNES AUVERGNE ?

The revenue of TAPA - TRANSPORT ACCOMPAGNEMENT PERSONNES AUVERGNE in 2024 is 586 k€.

Is TAPA - TRANSPORT ACCOMPAGNEMENT PERSONNES AUVERGNE profitable?

Yes, TAPA - TRANSPORT ACCOMPAGNEMENT PERSONNES AUVERGNE generated a net profit of 170 k€ in 2024.

Where is the headquarters of TAPA - TRANSPORT ACCOMPAGNEMENT PERSONNES AUVERGNE ?

The headquarters of TAPA - TRANSPORT ACCOMPAGNEMENT PERSONNES AUVERGNE is located in CLERMONT-FERRAND (63000), in the department Puy-de-Dome.

Where to find the tax return of TAPA - TRANSPORT ACCOMPAGNEMENT PERSONNES AUVERGNE ?

The tax return of TAPA - TRANSPORT ACCOMPAGNEMENT PERSONNES AUVERGNE 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 TAPA - TRANSPORT ACCOMPAGNEMENT PERSONNES AUVERGNE operate?

TAPA - TRANSPORT ACCOMPAGNEMENT PERSONNES AUVERGNE operates in the sector Transports urbains et suburbains de voyageurs (NAF code 49.31Z). See the 'Sector positioning' section above to compare the company with its competitors.