COMPAGNIE DE LA PAYE : revenue, balance sheet and financial ratios

COMPAGNIE DE LA PAYE is a French company founded 23 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in PEYNIER (13790), this company of category PME shows in 2020 a revenue of 194 k€. 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 - COMPAGNIE DE LA PAYE (SIREN 444410419)
Indicator 2020 2019 2018 2017 2016
Revenue 193 777 € 156 153 € 174 446 € 210 136 € 241 983 €
Net income 38 979 € 36 950 € -428 € -10 240 € 18 160 €
EBITDA 53 995 € 47 171 € 29 € -8 274 € 19 860 €
Net margin 20.1% 23.7% -0.2% -4.9% 7.5%

Revenue and income statement

In 2020, COMPAGNIE DE LA PAYE achieves revenue of 194 k€. Revenue is declining over the period 2016-2020 (CAGR: -5.4%). Vs 2019, growth of +24% (156 k€ -> 194 k€). After deducting consumption (0 €), gross margin stands at 194 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 54 k€, representing 27.9% of revenue. Warning negative scissor effect: despite revenue change (+24%), EBITDA varies by +14%, reducing margin by 2.3 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 39 k€, i.e. 20.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

193 777 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

193 777 €

EBITDA (2020) ?
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

53 995 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

54 138 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

38 979 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

27.9%

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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 0%. 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 79%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 20.0% 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 (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.0%

Financial autonomy (2020) ?
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

78.918%

Cash flow / Revenue (2020) ?
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

19.976%

Repayment capacity (2020) ?
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

0.0

Solvency indicators evolution
COMPAGNIE DE LA PAYE

Sector positioning

Debt ratio
0.0 2020
2018
2019
2020
Q1: 0.0
Med: 5.56
Q3: 57.97
Excellent

In 2020, the debt ratio of COMPAGNIE DE LA PAYE (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
78.92% 2020
2018
2019
2020
Q1: 5.51%
Med: 38.11%
Q3: 73.12%
Excellent

In 2020, the financial autonomy of COMPAGNIE DE LA PAYE (78.9%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.0 years 2020
2018
2019
2020
Q1: 0.0 years
Med: 0.0 years
Q3: 0.94 years
Excellent

In 2020, the repayment capacity of COMPAGNIE DE LA PAYE (0.00) 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 471.12. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2020) ?
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

471.123

Interest coverage (2020) ?
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

0.0

Liquidity indicators evolution
COMPAGNIE DE LA PAYE

Sector positioning

Liquidity ratio
471.12 2020
2018
2019
2020
Q1: 139.95
Med: 286.59
Q3: 705.54
Good

In 2020, the liquidity ratio of COMPAGNIE DE LA PAYE (471.12) 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
0.0x 2020
2018
2019
2020
Q1: 0.0x
Med: 0.0x
Q3: 0.11x
Average -50 pts over 3 years

In 2020, the interest coverage of COMPAGNIE DE LA PAYE (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 39 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 41 days. Favorable situation: supplier credit is longer than customer credit by 2 days. Overall, WCR represents 25 days of revenue, i.e. 14 k€ to permanently finance.

Operating WCR (2020) ?
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

13 688 €

Customer credit (2020) ?
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

39 j

Supplier credit (2020) ?
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

41 j

Inventory turnover (2020) ?
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 (2020) ?
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

25 j

WCR and payment terms evolution
COMPAGNIE DE LA PAYE

Positioning of COMPAGNIE DE LA PAYE in its sector

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

Valuation estimate

Based on 53 transactions of similar company sales in 2020, the value of COMPAGNIE DE LA PAYE is estimated at 183 121 € (range 98 255€ - 325 339€). With an EBITDA of 53 995€, the sector multiple of 4.6x is applied. The price/revenue ratio is 0.45x (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 2020
53 tx
98k€ 183k€ 325k€
183 121 € Range: 98 255€ - 325 339€
NAF 5 année 2020

Valuation detail by method

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EBITDA Multiple 50%
53 995 € × 4.6x
Estimation 246 185 €
150 280€ - 397 500€
Revenue Multiple 30%
193 777 € × 0.45x
Estimation 87 899 €
38 904€ - 104 991€
Net Income Multiple 20%
38 979 € × 4.3x
Estimation 168 299 €
57 221€ - 475 459€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 53 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 COMPAGNIE DE LA 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 COMPAGNIE DE LA PAYE

What is the revenue of COMPAGNIE DE LA PAYE ?

The revenue of COMPAGNIE DE LA PAYE in 2020 is 194 k€.

Is COMPAGNIE DE LA PAYE profitable?

Yes, COMPAGNIE DE LA PAYE generated a net profit of 39 k€ in 2020.

Where is the headquarters of COMPAGNIE DE LA PAYE ?

The headquarters of COMPAGNIE DE LA PAYE is located in PEYNIER (13790), in the department Bouches-du-Rhone.

Where to find the tax return of COMPAGNIE DE LA PAYE ?

The tax return of COMPAGNIE DE LA 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 COMPAGNIE DE LA PAYE operate?

COMPAGNIE DE LA 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.