TIPHA : revenue, balance sheet and financial ratios

TIPHA is a French company founded 30 years ago, specialized in the sector Supermarchés. Based in RAMBERVILLERS (88700), this company of category PME shows in 2022 a revenue of 13.7 M€. 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

Financial history - TIPHA (SIREN 405310202)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C 13 694 560 € 12 324 726 € 10 812 976 € 10 688 978 € 10 801 980 € 9 691 959 € 8 922 920 €
Net income 25 319 € 152 881 € 219 435 € 228 527 € 165 673 € 67 682 € 208 578 € 206 421 € 121 008 €
EBITDA N/C N/C 297 943 € 320 824 € 315 494 € 122 695 € 287 856 € 287 379 € 178 861 €
Net margin N/C N/C 1.6% 1.9% 1.5% 0.6% 1.9% 2.1% 1.4%

Revenue and income statement

In 2024, TIPHA generates positive net income of 25 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 121 k€ -> 25 k€.

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

25 319 €

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 120%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 34%. The balance between equity and debt is satisfactory.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

119.593%

Financial autonomy (2024) ?
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

34.452%

Asset age ratio (2024) ?
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

60.1%

Solvency indicators evolution
TIPHA

Sector positioning

Debt ratio
119.59 2024
2022
2023
2024
Q1: 1.09
Med: 38.44
Q3: 110.66
Average +46 pts over 3 years

In 2024, the debt ratio of TIPHA (119.59) 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
34.45% 2024
2022
2023
2024
Q1: 14.11%
Med: 31.97%
Q3: 48.11%
Good -24 pts over 3 years

In 2024, the financial autonomy of TIPHA (34.5%) 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
0.33 years 2022
2022
Q1: 0.0 years
Med: 1.26 years
Q3: 3.5 years
Good

In 2022, the repayment capacity of TIPHA (0.33) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 220.36. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

220.358

Liquidity indicators evolution
TIPHA

Sector positioning

Liquidity ratio
220.36 2024
2022
2023
2024
Q1: 105.99
Med: 141.63
Q3: 201.49
Excellent

In 2024, the liquidity ratio of TIPHA (220.36) 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
2.26x 2022
2022
Q1: 0.0x
Med: 1.12x
Q3: 3.8x
Good

In 2022, the interest coverage of TIPHA (2.3x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

Operating WCR (2024) ?
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

0 €

Customer credit (2024) ?
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

0 j

Supplier credit (2024) ?
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

0 j

Inventory turnover (2024) ?
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 and payment terms evolution
TIPHA

Positioning of TIPHA in its sector

Comparison with sector Supermarchés

Valuation estimate

Based on 551 transactions of similar company sales in 2024, the value of TIPHA is estimated at 147 500 € (range 66 539€ - 333 101€). 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
551 transactions
66k€ 147k€ 333k€
147 500 € Range: 66 539€ - 333 101€
NAF 5 année 2024

Valuation method used

Net Income Multiple
25 319 € × 5.8x = 147 501 €
Range: 66 539€ - 333 102€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 551 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 (Supermarchés)

Compare TIPHA with other companies in the same sector:

Voir toutes les statistiques du secteur Supermarchés

Frequently asked questions about TIPHA

What is the revenue of TIPHA ?

The revenue of TIPHA in 2022 is 13.7 M€.

Is TIPHA profitable?

Yes, TIPHA generated a net profit of 25 k€ in 2024.

Where is the headquarters of TIPHA ?

The headquarters of TIPHA is located in RAMBERVILLERS (88700), in the department Vosges.

Where to find the tax return of TIPHA ?

The tax return of TIPHA 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 TIPHA operate?

TIPHA operates in the sector Supermarchés (NAF code 47.11D). See the 'Sector positioning' section above to compare the company with its competitors.