TIPIAK PANIFICATION : revenue, balance sheet and financial ratios

TIPIAK PANIFICATION is a French company founded 39 years ago, specialized in the sector Fabrication industrielle de pain et de pâtisserie fraîche. Based in PONT-L'EVEQUE (14130), this company of category GE shows in 2024 a revenue of 20.4 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - TIPIAK PANIFICATION (SIREN 338547052)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 20 426 088 € 21 044 149 € 20 416 286 € 19 540 811 € 18 656 831 € 17 632 333 € 17 257 439 € 16 786 716 € 16 915 034 €
Net income -1 311 226 € -2 585 761 € -532 272 € 193 923 € 759 132 € -125 097 € -335 969 € -50 436 € -56 301 €
EBITDA -389 607 € -312 819 € -7 566 € 1 238 021 € 1 936 999 € 835 199 € 531 544 € 836 063 € 955 489 €
Net margin -6.4% -12.3% -2.6% 1.0% 4.1% -0.7% -1.9% -0.3% -0.3%

Revenue and income statement

In 2024, TIPIAK PANIFICATION achieves revenue of 20.4 M€. Revenue is growing positively over 9 years (CAGR: +2.4%). Slight decline of -3% vs 2023. After deducting consumption (15.3 M€), gross margin stands at 5.1 M€, i.e. a rate of 25%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -390 k€, representing -1.9% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -1.3 M€ (-6.4% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

20 426 088 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

5 088 986 €

EBITDA (2024) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

-389 607 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-1 282 360 €

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

-1 311 226 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-1.9%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 39%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 43%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

38.672%

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

42.789%

Cash flow / Revenue (2024) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

-3.236%

Repayment capacity (2024) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

-2.567

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

25.7%

Solvency indicators evolution
TIPIAK PANIFICATION

Sector positioning

Debt ratio
38.67 2024
2022
2023
2024
Q1: 0.0
Med: 31.42
Q3: 102.95
Average

In 2024, the debt ratio of TIPIAK PANIFICATION (38.67) 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
42.79% 2024
2022
2023
2024
Q1: 9.55%
Med: 32.31%
Q3: 55.95%
Good -10 pts over 3 years

In 2024, the financial autonomy of TIPIAK PANIFICATION (42.8%) 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
-2.57 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.14 years
Q3: 2.48 years
Excellent

In 2024, the repayment capacity of TIPIAK PANIFICATION (-2.57) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 98.73. 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

98.734

Interest coverage (2024) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

-63.19

Liquidity indicators evolution
TIPIAK PANIFICATION

Sector positioning

Liquidity ratio
98.73 2024
2022
2023
2024
Q1: 102.33
Med: 151.65
Q3: 234.58
Watch -45 pts over 3 years

In 2024, the liquidity ratio of TIPIAK PANIFICATION (98.73) 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.

Interest coverage
-63.19x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.79x
Q3: 5.95x
Watch +14 pts over 3 years

In 2024, the interest coverage of TIPIAK PANIFICATION (-63.2x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 13 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 67 days. Excellent situation: suppliers finance 54 days of the operating cycle (retail model). Inventory turnover is 34 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 10 days of revenue, i.e. 558 k€ to permanently finance. Notable WCR improvement over the period (-86%), freeing up cash.

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

557 632 €

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

13 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

67 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

34 j

WCR in days of revenue (2024) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

10 j

WCR and payment terms evolution
TIPIAK PANIFICATION

Positioning of TIPIAK PANIFICATION in its sector

Comparison with sector Fabrication industrielle de pain et de pâtisserie fraîche

Valuation estimate

Based on 203 transactions of similar company sales in 2024, the value of TIPIAK PANIFICATION is estimated at 11 329 887 € (range 7 076 490€ - 15 081 982€). The price/revenue ratio is 0.55x (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.

Estimated enterprise value 2024
203 transactions
7076k€ 11329k€ 15081k€
11 329 887 € Range: 7 076 490€ - 15 081 982€
NAF 5 année 2024

Valuation method used

Revenue Multiple
20 426 088 € × 0.55x = 11 329 888 €
Range: 7 076 491€ - 15 081 982€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 203 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 (Fabrication industrielle de pain et de pâtisserie fraîche)

Compare TIPIAK PANIFICATION with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication industrielle de pain et de pâtisserie fraîche

Frequently asked questions about TIPIAK PANIFICATION

What is the revenue of TIPIAK PANIFICATION ?

The revenue of TIPIAK PANIFICATION in 2024 is 20.4 M€.

Is TIPIAK PANIFICATION profitable?

TIPIAK PANIFICATION recorded a net loss in 2024.

Where is the headquarters of TIPIAK PANIFICATION ?

The headquarters of TIPIAK PANIFICATION is located in PONT-L'EVEQUE (14130), in the department Calvados.

Where to find the tax return of TIPIAK PANIFICATION ?

The tax return of TIPIAK PANIFICATION 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 TIPIAK PANIFICATION operate?

TIPIAK PANIFICATION operates in the sector Fabrication industrielle de pain et de pâtisserie fraîche (NAF code 10.71A). See the 'Sector positioning' section above to compare the company with its competitors.