TIRUPPUR TRADING : revenue, balance sheet and financial ratios

TIRUPPUR TRADING is a French company founded 18 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques . Based in CASSIS (13260), this company of category ETI shows in 2024 a revenue of 69.1 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

Historique financier - TIRUPPUR TRADING (SIREN 499311645)
Kennzahl 2024 2023 2022 2021 2020 2019 2018 2017 2016
Umsatz 69 111 805 € 76 878 801 € 49 565 833 € 11 313 243 € 1 884 190 € 3 539 776 € 2 841 851 € 1 957 855 € 3 775 444 €
Nettoergebnis -1 316 819 € -1 289 075 € 916 157 € -285 895 € -84 146 € -69 394 € 74 861 € 175 490 € 314 496 €
EBITDA -937 311 € -1 126 413 € 2 632 152 € 277 951 € -148 907 € -49 532 € 93 987 € 205 918 € 422 644 €
Nettomarge -1.9% -1.7% 1.8% -2.5% -4.5% -2.0% 2.6% 9.0% 8.3%

Umsatz und Gewinn- und Verlustrechnung

In 2024, TIRUPPUR TRADING achieves revenue of 69.1 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +43.8%. Significant drop of -10% vs 2023. After deducting consumption (54.7 M€), gross margin stands at 14.4 M€, i.e. a rate of 21%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -937 k€, representing -1.4% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -1.3 M€ (-1.9% of revenue), which will impact equity.

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

69 111 805 €

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

14 374 283 €

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

-937 311 €

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

-1 005 491 €

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

-1 316 819 €

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

-1.4%

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Solvenz- und Verschuldungskennzahlen

The debt ratio (= Financial debt / Equity x 100) stands at 673%. 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).

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

673.466%

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

9.682%

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

-1.448%

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

-19.407

Entwicklung der Solvenzkennzahlen
TIRUPPUR TRADING

Positionnement sectoriel

Debt ratio
673.47 2024
2022
2023
2024
Q1: 0.08
Méd: 13.95
Q3: 53.28
Watch

In 2024, the debt ratio of TIRUPPUR TRADING (673.47) 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.

Financial autonomy
9.68% 2024
2022
2023
2024
Q1: 15.13%
Méd: 40.89%
Q3: 62.7%
Average

In 2024, the financial autonomy of TIRUPPUR TRADING (9.7%) 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
-19.41 years 2024
2022
2023
2024
Q1: 0.0 years
Méd: 0.0 years
Q3: 1.68 years
Excellent -51 pts über 3 Jahre

In 2024, the repayment capacity of TIRUPPUR TRADING (-19.41) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquiditätskennzahlen

The liquidity ratio (= Current assets / Current liabilities) stands at 311.76. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

311.758

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

-42.999

Entwicklung der Liquiditätskennzahlen
TIRUPPUR TRADING

Positionnement sectoriel

Liquidity ratio
311.76 2024
2022
2023
2024
Q1: 148.38
Méd: 236.0
Q3: 414.69
Good -7 pts über 3 Jahre

In 2024, the liquidity ratio of TIRUPPUR TRADING (311.76) 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
-43.0x 2024
2022
2023
2024
Q1: 0.0x
Méd: 0.11x
Q3: 6.38x
Average -50 pts über 3 Jahre

In 2024, the interest coverage of TIRUPPUR TRADING (-43.0x) 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.

Umlaufvermögensbedarf und Zahlungsfristen

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 9 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 29 days. Favorable situation: supplier credit is longer than customer credit by 20 days. Inventory turnover is 83 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 138 days of revenue, i.e. 26.5 M€ to permanently finance. Over 2016-2024, WCR increased by +462%, 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

26 460 837 €

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

9 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

29 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

83 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

138 j

Entwicklung des Working Capital und der Zahlungsfristen
TIRUPPUR TRADING

Positionnement de TIRUPPUR TRADING dans son secteur

Vergleich mit der Branche Commerce de gros (commerce interentreprises) d'autres biens domestiques

Bewertungsschätzung

Based on 145 transactions of similar company sales (all years), the value of TIRUPPUR TRADING is estimated at 13 222 888 € (range 7 442 168€ - 33 709 458€). The price/revenue ratio is 0.19x (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
145 transactions
7442k€ 13222k€ 33709k€
13 222 888 € Range: 7 442 168€ - 33 709 458€
NAF 5 all-time

Valuation method used

Revenue Multiple
69 111 805 € × 0.19x = 13 222 888 €
Range: 7 442 168€ - 33 709 458€

Only this financial indicator is available for this company.

Bewertungsentwicklung

How is this estimate calculated?

This estimate is based on the analysis of 145 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 (Commerce de gros (commerce interentreprises) d'autres biens domestiques )

Compare TIRUPPUR TRADING with other companies in the same sector:

Frequently asked questions about TIRUPPUR TRADING

What is the revenue of TIRUPPUR TRADING ?

The revenue of TIRUPPUR TRADING in 2024 is 69.1 M€.

Is TIRUPPUR TRADING profitable?

TIRUPPUR TRADING recorded a net loss in 2024.

Where is the headquarters of TIRUPPUR TRADING ?

The headquarters of TIRUPPUR TRADING is located in CASSIS (13260), in the department Bouches-du-Rhone.

Where to find the tax return of TIRUPPUR TRADING ?

The tax return of TIRUPPUR TRADING 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 TIRUPPUR TRADING operate?

TIRUPPUR TRADING operates in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques (NAF code 46.49Z). See the 'Sector positioning' section above to compare the company with its competitors.