SIREN : 424748101
AUPALYA is a French company founded 26 years ago, specialized in the sector Autres services de réservation et activités connexes. Based in MONTPELLIER (34000), this company of category PME shows in 2024 a revenue of 617 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
| Indicator | 2024 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 616 866 € | 534 804 € | 466 463 € | 334 080 € | 272 452 € | 286 474 € | 359 838 € | 460 465 € | 438 873 € |
| Net income | -40 715 € | -42 267 € | 59 467 € | 28 010 € | -2 078 € | -10 444 € | -35 836 € | 20 226 € | 29 179 € |
| EBITDA | 5 776 € | -18 085 € | 91 682 € | 43 154 € | 10 605 € | 27 004 € | 9 318 € | 57 364 € | 50 621 € |
| Net margin | -6.6% | -7.9% | 12.7% | 8.4% | -0.8% | -3.6% | -10.0% | 4.4% | 6.6% |
In 2024, AUPALYA achieves revenue of 617 k€. Revenue is growing positively over 9 years (CAGR: +3.9%). Vs 2022, growth of +15% (535 k€ -> 617 k€). After deducting consumption (12 k€), gross margin stands at 605 k€, i.e. a rate of 98%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 6 k€, representing 0.9% of revenue. Positive scissor effect: EBITDA margin improves by +4.3 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -41 k€ (-6.6% of revenue), which will impact equity.
616 866 €
604 772 €
5 776 €
-33 269 €
-40 715 €
0.9%
The debt ratio (= Financial debt / Equity x 100) stands at 350%. 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 15%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
350.249%
14.885%
-0.45%
-124.883
44.7%
In 2024, the debt ratio of AUPALYA (350.25) 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 AUPALYA (14.9%) 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 AUPALYA (-124.88) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 32.85. 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 128.4x. Operating income very largely covers interest expenses: high safety margin.
32.848
128.359
In 2024, the liquidity ratio of AUPALYA (32.85) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
In 2024, the interest coverage of AUPALYA (128.4x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 31 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 135 days. Excellent situation: suppliers finance 104 days of the operating cycle (retail model). Inventory turnover is 1 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-3 days): operations structurally generate cash. Notable WCR improvement over the period (-139%), freeing up cash.
-4 608 €
31 j
135 j
1 j
-3 j
Based on 163 transactions of similar company sales (all years), the value of AUPALYA is estimated at 96 661 € (range 48 815€ - 146 853€). With an EBITDA of 5 776€, the sector multiple of 2.4x is applied. The price/revenue ratio is 0.38x (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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 163 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 AUPALYA with other companies in the same sector:
Voir toutes les statistiques du secteur Autres services de réservation et activités connexes
The revenue of AUPALYA in 2024 is 617 k€.
AUPALYA recorded a net loss in 2024.
The headquarters of AUPALYA is located in MONTPELLIER (34000), in the department Herault.
The tax return of AUPALYA 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).
AUPALYA operates in the sector Autres services de réservation et activités connexes (NAF code 79.90Z). See the 'Sector positioning' section above to compare the company with its competitors.