CITYA PAYS DE L'AIN : revenue, balance sheet and financial ratios

CITYA PAYS DE L'AIN is a French company founded 32 years ago, specialized in the sector Administration d'immeubles et autres biens immobiliers. Based in BOURG-EN-BRESSE (01000), this company of category ETI shows in 2024 a revenue of 1.5 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - CITYA PAYS DE L'AIN (SIREN 393565296)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 534 577 € 1 765 242 € 2 079 463 € 2 398 630 € 2 448 191 € 1 853 361 € 1 877 824 € 1 920 138 € 1 950 913 €
Net income -5 821 € 99 368 € 154 745 € 356 807 € 301 923 € 122 342 € 158 836 € 155 180 € 154 289 €
EBITDA 62 914 € 223 500 € 284 010 € 502 619 € 371 686 € 207 333 € 183 182 € 192 692 € 209 375 €
Net margin -0.4% 5.6% 7.4% 14.9% 12.3% 6.6% 8.5% 8.1% 7.9%

Revenue and income statement

In 2024, CITYA PAYS DE L'AIN achieves revenue of 1.5 M€. Activity remains stable over the period (CAGR: -3.0%). Significant drop of -13% vs 2023. After deducting consumption (0 €), gross margin stands at 1.5 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 63 k€, representing 4.1% of revenue. Warning negative scissor effect: despite revenue change (-13%), EBITDA varies by -72%, reducing margin by 8.6 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -6 k€ (-0.4% 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

1 534 577 €

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

1 534 577 €

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

62 914 €

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

10 837 €

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

-5 821 €

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

4.1%

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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 54%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 36%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 48.6 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 1.9% 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

54.194%

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

35.654%

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

1.898%

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

48.582

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

18.8%

Solvency indicators evolution
CITYA PAYS DE L'AIN

Sector positioning

Debt ratio
54.19 2024
2022
2023
2024
Q1: 0.0
Med: 10.09
Q3: 67.7
Average

In 2024, the debt ratio of CITYA PAYS DE L'AIN (54.19) 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
35.65% 2024
2022
2023
2024
Q1: 3.13%
Med: 14.35%
Q3: 43.65%
Good +10 pts over 3 years

In 2024, the financial autonomy of CITYA PAYS DE L'AIN (35.6%) 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
48.58 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.18 years
Q3: 4.28 years
Watch

In 2024, the repayment capacity of CITYA PAYS DE L'AIN (48.58) 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 100.01. 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 65.5x. Operating income very largely covers interest expenses: high safety margin.

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

100.011

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

65.521

Liquidity indicators evolution
CITYA PAYS DE L'AIN

Sector positioning

Liquidity ratio
100.01 2024
2022
2023
2024
Q1: 100.01
Med: 116.53
Q3: 409.53
Average

In 2024, the liquidity ratio of CITYA PAYS DE L'AIN (100.01) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
65.52x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 7.73x
Excellent

In 2024, the interest coverage of CITYA PAYS DE L'AIN (65.5x) 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: 7 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 147 days. Excellent situation: suppliers finance 140 days of the operating cycle (retail model). WCR is negative (-78 days): operations structurally generate cash. Over 2016-2024, WCR increased by +92%, requiring additional financing.

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

-330 579 €

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

7 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

147 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

-78 j

WCR and payment terms evolution
CITYA PAYS DE L'AIN

Positioning of CITYA PAYS DE L'AIN in its sector

Comparison with sector Administration d'immeubles et autres biens immobiliers

Valuation estimate

Based on 277 transactions of similar company sales (all years), the value of CITYA PAYS DE L'AIN is estimated at 216 362 € (range 97 296€ - 515 591€). With an EBITDA of 62 914€, the sector multiple of 1.3x is applied. The price/revenue ratio is 0.29x (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
277 transactions
97k€ 216k€ 515k€
216 362 € Range: 97 296€ - 515 591€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
62 914 € × 1.3x
Estimation 83 441 €
29 032€ - 251 752€
Revenue Multiple 30%
1 534 577 € × 0.29x
Estimation 437 899 €
211 069€ - 955 324€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 277 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 (Administration d'immeubles et autres biens immobiliers)

Compare CITYA PAYS DE L'AIN with other companies in the same sector:

Voir toutes les statistiques du secteur Administration d'immeubles et autres biens immobiliers

Frequently asked questions about CITYA PAYS DE L'AIN

What is the revenue of CITYA PAYS DE L'AIN ?

The revenue of CITYA PAYS DE L'AIN in 2024 is 1.5 M€.

Is CITYA PAYS DE L'AIN profitable?

CITYA PAYS DE L'AIN recorded a net loss in 2024.

Where is the headquarters of CITYA PAYS DE L'AIN ?

The headquarters of CITYA PAYS DE L'AIN is located in BOURG-EN-BRESSE (01000), in the department Ain.

Where to find the tax return of CITYA PAYS DE L'AIN ?

The tax return of CITYA PAYS DE L'AIN 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 CITYA PAYS DE L'AIN operate?

CITYA PAYS DE L'AIN operates in the sector Administration d'immeubles et autres biens immobiliers (NAF code 68.32A). See the 'Sector positioning' section above to compare the company with its competitors.