ACTION PAYE : revenue, balance sheet and financial ratios

ACTION PAYE is a French company founded 15 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in CARVIN (62220), this company of category PME shows in 2022 a revenue of 80 k€. 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 - ACTION PAYE (SIREN 530121375)
Indicator 2022 2021 2020 2019 2018 2017 2016 2015 2014
Revenue 79 674 € 49 550 € 87 335 € 139 904 € 77 408 € 96 842 € 95 417 € 93 048 € 93 359 €
Net income 11 916 € 9 520 € 19 448 € 31 504 € 20 893 € 29 306 € 18 703 € 18 407 € 13 080 €
EBITDA 14 158 € 11 373 € 23 273 € 36 891 € 24 198 € 34 135 € 21 686 € 21 271 € 15 004 €
Net margin 15.0% 19.2% 22.3% 22.5% 27.0% 30.3% 19.6% 19.8% 14.0%

Revenue and income statement

In 2022, ACTION PAYE achieves revenue of 80 k€. Activity remains stable over the period (CAGR: -2.0%). Vs 2021, growth of +61% (50 k€ -> 80 k€). After deducting consumption (0 €), gross margin stands at 80 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 14 k€, representing 17.8% of revenue. Warning negative scissor effect: despite revenue change (+61%), EBITDA varies by +24%, reducing margin by 5.2 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 12 k€, i.e. 15.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

79 674 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

79 674 €

EBITDA (2022) ?
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

14 158 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

14 154 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

11 916 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

17.8%

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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 19%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 12%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 15.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

18.966%

Financial autonomy (2022) ?
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

12.319%

Cash flow / Revenue (2022) ?
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

14.957%

Repayment capacity (2022) ?
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

1.501

Solvency indicators evolution
ACTION PAYE

Sector positioning

Debt ratio
18.97 2022
2020
2021
2022
Q1: 0.0
Med: 5.45
Q3: 55.91
Average

In 2022, the debt ratio of ACTION PAYE (18.97) 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
12.32% 2022
2020
2021
2022
Q1: 6.66%
Med: 40.67%
Q3: 75.55%
Average

In 2022, the financial autonomy of ACTION PAYE (12.3%) 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
1.5 years 2022
2020
2021
2022
Q1: 0.0 years
Med: 0.0 years
Q3: 1.02 years
Average

In 2022, the repayment capacity of ACTION PAYE (1.50) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 415.06. 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 0.9x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2022) ?
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

415.059

Interest coverage (2022) ?
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

0.946

Liquidity indicators evolution
ACTION PAYE

Sector positioning

Liquidity ratio
415.06 2022
2020
2021
2022
Q1: 135.76
Med: 283.99
Q3: 749.97
Good

In 2022, the liquidity ratio of ACTION PAYE (415.06) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
0.95x 2022
2020
2021
2022
Q1: 0.0x
Med: 0.0x
Q3: 0.31x
Excellent

In 2022, the interest coverage of ACTION PAYE (0.9x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 241 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 349 days. Excellent situation: suppliers finance 108 days of the operating cycle (retail model). Overall, WCR represents 152 days of revenue, i.e. 34 k€ to permanently finance. Over 2014-2022, WCR increased by +57%, requiring additional financing.

Operating WCR (2022) ?
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

33 699 €

Customer credit (2022) ?
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

241 j

Supplier credit (2022) ?
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

349 j

Inventory turnover (2022) ?
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 (2022) ?
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

152 j

WCR and payment terms evolution
ACTION PAYE

Positioning of ACTION PAYE in its sector

Comparison with sector Conseil pour les affaires et autres conseils de gestion

Valuation estimate

Based on 88 transactions of similar company sales in 2022, the value of ACTION PAYE is estimated at 75 262 € (range 37 128€ - 153 391€). With an EBITDA of 14 158€, the sector multiple of 6.8x is applied. The price/revenue ratio is 0.33x (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 2022
88 tx
37k€ 75k€ 153k€
75 262 € Range: 37 128€ - 153 391€
NAF 5 année 2022

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
14 158 € × 6.8x
Estimation 96 932 €
52 880€ - 192 496€
Revenue Multiple 30%
79 674 € × 0.33x
Estimation 26 163 €
14 929€ - 58 533€
Net Income Multiple 20%
11 916 € × 8.0x
Estimation 94 737 €
31 052€ - 197 921€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 88 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 (Conseil pour les affaires et autres conseils de gestion)

Compare ACTION PAYE with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion

Frequently asked questions about ACTION PAYE

What is the revenue of ACTION PAYE ?

The revenue of ACTION PAYE in 2022 is 80 k€.

Is ACTION PAYE profitable?

Yes, ACTION PAYE generated a net profit of 12 k€ in 2022.

Where is the headquarters of ACTION PAYE ?

The headquarters of ACTION PAYE is located in CARVIN (62220), in the department Pas-de-Calais.

Where to find the tax return of ACTION PAYE ?

The tax return of ACTION PAYE 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 ACTION PAYE operate?

ACTION PAYE operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.