TPS DIFFUSION : revenue, balance sheet and financial ratios

TPS DIFFUSION is a French company founded 15 years ago, specialized in the sector Intermédiaires spécialisés dans le commerce d'autres produits spécifiques. Based in LORIOL-SUR-DROME (26270), this company of category PME shows in 2024 a revenue of 2.8 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

Financial history - TPS DIFFUSION (SIREN 529325417)
Indicator 2024 2023 2021 2020 2019 2018 2017 2016
Revenue 2 773 080 € 4 022 266 € 2 754 705 € 2 732 665 € 1 963 086 € 1 862 661 € 1 077 980 € 1 038 045 €
Net income 512 € 4 668 € -14 366 € 17 866 € 2 280 € 2 808 € 8 596 € 4 721 €
EBITDA 74 109 € 56 042 € 8 892 € 33 240 € -1 491 € 30 894 € 15 212 € 7 206 €
Net margin 0.0% 0.1% -0.5% 0.7% 0.1% 0.2% 0.8% 0.5%

Revenue and income statement

En 2024, TPS DIFFUSION alcanza unos ingresos de 2.8 M€. En el período 2016-2024, la empresa muestra un fuerte crecimiento con una TCAC de +13.1%. Caída significativa de -31% vs 2023. Tras deducir el consumo (18 k€), el margen bruto se sitúa en 2.8 M€, es decir, una tasa del 99%. El EBITDA alcanza 74 k€, representando el 2.7% de los ingresos. El margen operativo sigue siendo frágil, requiriendo vigilancia de costes. El resultado neto asciende a 512 €, es decir, el 0.0% de los ingresos.

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

2 773 080 €

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

2 754 908 €

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

74 109 €

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

41 500 €

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

512 €

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

2.7%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

El ratio de endeudamiento (= Deuda financiera / Fondos propios x 100) se sitúa en 95%. El nivel de deuda es alto: el margen de negociación con los bancos se reduce. La autonomía financiera (= Fondos propios / Total activo x 100) alcanza el 14%. Baja autonomía: la empresa depende fuertemente de financiación externa. La capacidad de reembolso indica que se necesitarían 1.0 años de flujo de caja. Este corto período demuestra una excelente sostenibilidad de la deuda. El flujo de caja representa el 2.3% de los ingresos.

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

94.671%

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

14.177%

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

2.261%

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

1.034

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

44.1%

Solvency indicators evolution
TPS DIFFUSION

Sector positioning

Ratio de endeudamiento
94.67 2024
2021
2023
2024
Q1: 0.0
Med: 5.8
Q3: 35.12
Average +50 pts over 3 years

En 2024, el ratio de endeudamiento de TPS DIFFUSION (94.67) se sitúa por encima de la mediana del sector. Este ratio mide el peso de la deuda en relación con el patrimonio. Un esfuerzo de reducción podría mejorar la solidez financiera.

Autonomía financiera
14.18% 2024
2021
2023
2024
Q1: 15.09%
Med: 44.33%
Q3: 67.75%
Average

En 2024, el autonomía financiera de TPS DIFFUSION (14.2%) se sitúa por debajo de la mediana del sector. Este ratio representa la parte del patrimonio en la financiación total. Una mejora fortalecería la posición competitiva.

Capacidad de reembolso
1.03 ans 2024
2021
2023
2024
Q1: 0.0 ans
Med: 0.0 ans
Q3: 0.85 ans
Average +50 pts over 3 years

En 2024, el capacidad de reembolso de TPS DIFFUSION (1.0 ans) se sitúa por encima de la mediana del sector. Este ratio indica el número de años necesarios para pagar la deuda con flujo de caja. Un esfuerzo de reducción podría mejorar la solidez financiera.

Liquidity ratios

El ratio de liquidez se sitúa en 100.81. La empresa tiene 2€ de activos líquidos por cada 1€ de deuda a corto plazo. El ratio de cobertura de intereses (= EBIT / Gastos financieros) es de 1.2x. La cobertura es limitada.

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

100.813

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

1.224

Liquidity indicators evolution
TPS DIFFUSION

Sector positioning

Ratio de liquidez
100.81 2024
2021
2023
2024
Q1: 144.96
Med: 248.4
Q3: 435.6
Vigilar

En 2024, el ratio de liquidez de TPS DIFFUSION (100.81) se sitúa en el 25% más bajo del sector. Este ratio mide la capacidad de cubrir deuda a corto plazo con activos corrientes. Un ratio inferior a 1 puede señalar tensiones potenciales de flujo de caja.

Cobertura de intereses
1.22x 2024
2021
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 2.0x
Bueno -10 pts over 3 years

En 2024, el cobertura de intereses de TPS DIFFUSION (1.2x) se sitúa por encima de la mediana del sector. Este ratio indica cuántas veces el resultado operativo cubre los gastos de intereses. Esta posición cómoda ofrece un margen de seguridad apreciable.

Working capital requirement (WCR) and payment terms

El fondo de maniobra operativo (FM) mide el desfase temporal de tesorería. Plazo medio de cobro a clientes: 20 días. Plazo proveedores: 37 días. Situación favorable. El FM representa 24 días de ingresos. En 2016-2024, el FM aumentó en +112%.

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

184 216 €

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

20 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

37 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 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

24 j

WCR and payment terms evolution
TPS DIFFUSION

Positioning of TPS DIFFUSION in its sector

Comparison with sector Intermédiaires spécialisés dans le commerce d'autres produits spécifiques

Valuation estimate

Based on 50 transactions of similar company sales (all years), the value of TPS DIFFUSION is estimated at 332 702 € (range 167 334€ - 735 047€). With an EBITDA of 74 109€, the sector multiple of 1.8x is applied. The price/revenue ratio is 0.32x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
50 tx
167k€ 332k€ 735k€
332 702 € Range: 167 334€ - 735 047€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
74 109 € × 1.8x
Estimation 134 728 €
70 197€ - 457 710€
Revenue Multiple 30%
2 773 080 € × 0.32x
Estimation 883 913 €
440 403€ - 1 685 428€
Net Income Multiple 20%
512 € × 1.6x
Estimation 821 €
573€ - 2 819€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 50 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 (Intermédiaires spécialisés dans le commerce d'autres produits spécifiques)

Compare TPS DIFFUSION with other companies in the same sector:

Voir toutes les statistiques du secteur Intermédiaires spécialisés dans le commerce d'autres produits spécifiques

Frequently asked questions about TPS DIFFUSION

What is the revenue of TPS DIFFUSION ?

The revenue of TPS DIFFUSION in 2024 is 2.8 M€.

Is TPS DIFFUSION profitable?

Yes, TPS DIFFUSION generated a net profit of 512€ in 2024.

Where is the headquarters of TPS DIFFUSION ?

The headquarters of TPS DIFFUSION is located in LORIOL-SUR-DROME (26270), in the department Drome.

Where to find the tax return of TPS DIFFUSION ?

The tax return of TPS DIFFUSION 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 TPS DIFFUSION operate?

TPS DIFFUSION operates in the sector Intermédiaires spécialisés dans le commerce d'autres produits spécifiques (NAF code 46.18Z). See the 'Sector positioning' section above to compare the company with its competitors.