T.P. ASSISTANCE : revenue, balance sheet and financial ratios

T.P. ASSISTANCE is a French company founded 24 years ago, specialized in the sector Réparation de machines et équipements mécaniques. Based in SAINTE-LUCE-SUR-LOIRE (44980), this company of category PME shows in 2024 a revenue of 1.7 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 - T.P. ASSISTANCE (SIREN 439254236)
Indicator 2024 2023 2021 2020 2018 2017 2016
Revenue 1 700 366 € 1 327 731 € 4 997 257 € 4 334 684 € N/C 4 046 476 € N/C
Net income 70 143 € 15 136 € 345 477 € 274 222 € 9 647 € 66 345 € -25 137 €
EBITDA 104 322 € -324 929 € 322 809 € 367 082 € N/C 109 974 € N/C
Net margin 4.1% 1.1% 6.9% 6.3% N/C 1.6% N/C

Revenue and income statement

In 2024, T.P. ASSISTANCE achieves revenue of 1.7 M€. Revenue is declining over the period 2017-2024 (CAGR: -11.6%). Vs 2023, growth of +28% (1.3 M€ -> 1.7 M€). After deducting consumption (537 k€), gross margin stands at 1.2 M€, i.e. a rate of 68%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 104 k€, representing 6.1% of revenue. Positive scissor effect: EBITDA margin improves by +30.6 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 70 k€, i.e. 4.1% of revenue. This profit can be retained or distributed to shareholders.

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

1 700 366 €

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

1 163 407 €

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

104 322 €

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

71 187 €

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

70 143 €

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

6.1%

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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 41%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

38.72%

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

41.149%

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

4.698%

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

2.431

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

28.8%

Solvency indicators evolution
T.P. ASSISTANCE

Sector positioning

Debt ratio
38.72 2024
2021
2023
2024
Q1: 2.87
Med: 17.34
Q3: 52.01
Average

In 2024, the debt ratio of T.P. ASSISTANCE (38.72) 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
41.15% 2024
2021
2023
2024
Q1: 23.1%
Med: 44.97%
Q3: 62.71%
Average +11 pts over 3 years

In 2024, the financial autonomy of T.P. ASSISTANCE (41.1%) 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
2.43 years 2024
2021
2023
2024
Q1: 0.0 years
Med: 0.31 years
Q3: 1.48 years
Watch

In 2024, the repayment capacity of T.P. ASSISTANCE (2.43) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 129.21. 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 2.1x. Financial charges are adequately covered by operations.

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

129.206

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

2.075

Liquidity indicators evolution
T.P. ASSISTANCE

Sector positioning

Liquidity ratio
129.21 2024
2021
2023
2024
Q1: 167.32
Med: 242.93
Q3: 357.25
Watch -12 pts over 3 years

In 2024, the liquidity ratio of T.P. ASSISTANCE (129.21) 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
2.08x 2024
2021
2023
2024
Q1: 0.0x
Med: 0.55x
Q3: 3.79x
Good

In 2024, the interest coverage of T.P. ASSISTANCE (2.1x) 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. Average customer payment term: 53 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 97 days. Excellent situation: suppliers finance 44 days of the operating cycle (retail model). Inventory turnover is 48 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 74 days of revenue, i.e. 349 k€ to permanently finance.

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

349 442 €

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

53 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

97 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

48 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

74 j

WCR and payment terms evolution
T.P. ASSISTANCE

Positioning of T.P. ASSISTANCE in its sector

Comparison with sector Réparation de machines et équipements mécaniques

Valuation estimate

Based on 104 transactions of similar company sales (all years), the value of T.P. ASSISTANCE is estimated at 208 911 € (range 122 101€ - 588 689€). With an EBITDA of 104 322€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.27x (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
104 transactions
122k€ 208k€ 588k€
208 911 € Range: 122 101€ - 588 689€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
104 322 € × 1.0x
Estimation 107 273 €
74 046€ - 350 938€
Revenue Multiple 30%
1 700 366 € × 0.27x
Estimation 457 235 €
243 818€ - 1 161 267€
Net Income Multiple 20%
70 143 € × 1.3x
Estimation 90 524 €
59 664€ - 324 201€
How is this estimate calculated?

This estimate is based on the analysis of 104 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 (Réparation de machines et équipements mécaniques)

Compare T.P. ASSISTANCE with other companies in the same sector:

Voir toutes les statistiques du secteur Réparation de machines et équipements mécaniques

Frequently asked questions about T.P. ASSISTANCE

What is the revenue of T.P. ASSISTANCE ?

The revenue of T.P. ASSISTANCE in 2024 is 1.7 M€.

Is T.P. ASSISTANCE profitable?

Yes, T.P. ASSISTANCE generated a net profit of 70 k€ in 2024.

Where is the headquarters of T.P. ASSISTANCE ?

The headquarters of T.P. ASSISTANCE is located in SAINTE-LUCE-SUR-LOIRE (44980), in the department Loire-Atlantique.

Where to find the tax return of T.P. ASSISTANCE ?

The tax return of T.P. ASSISTANCE 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 T.P. ASSISTANCE operate?

T.P. ASSISTANCE operates in the sector Réparation de machines et équipements mécaniques (NAF code 33.12Z). See the 'Sector positioning' section above to compare the company with its competitors.