ETABLISSEMENT PAYART : revenue, balance sheet and financial ratios

ETABLISSEMENT PAYART is a French company founded 40 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'autres machines et équipements de bureau . Based in LA FRANCHEVILLE (08000), this company of category PME shows in 2022 a revenue of 3.2 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 - ETABLISSEMENT PAYART (SIREN 334860541)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue N/C N/C 3 167 275 € N/C N/C N/C N/C N/C 2 368 470 € 2 023 185 €
Net income 456 319 € 244 314 € 302 720 € 145 381 € 157 700 € 295 538 € 367 929 € 190 604 € 205 785 € 170 761 €
EBITDA N/C N/C 450 939 € N/C N/C N/C N/C N/C 349 959 € 289 816 €
Net margin N/C N/C 9.6% N/C N/C N/C N/C N/C 8.7% 8.4%

Revenue and income statement

In 2024, ETABLISSEMENT PAYART generates positive net income of 456 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2015-2024: 171 k€ -> 456 k€.

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

456 319 €

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 61%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 32%. The balance between equity and debt is satisfactory.

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

60.874%

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

31.958%

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

48.7%

Solvency indicators evolution
ETABLISSEMENT PAYART

Sector positioning

Debt ratio
60.87 2024
2022
2023
2024
Q1: 1.67
Med: 12.9
Q3: 50.79
Watch +20 pts over 3 years

In 2024, the debt ratio of ETABLISSEMENT PAYART (60.87) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
31.96% 2024
2022
2023
2024
Q1: 26.98%
Med: 43.85%
Q3: 60.07%
Average

In 2024, the financial autonomy of ETABLISSEMENT PAYART (32.0%) 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
0.58 years 2022
2022
Q1: 0.0 years
Med: 0.6 years
Q3: 2.3 years
Good

In 2022, the repayment capacity of ETABLISSEMENT PAYART (0.58) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 176.18. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

176.18

Liquidity indicators evolution
ETABLISSEMENT PAYART

Sector positioning

Liquidity ratio
176.18 2024
2022
2023
2024
Q1: 159.95
Med: 229.09
Q3: 338.64
Average +6 pts over 3 years

In 2024, the liquidity ratio of ETABLISSEMENT PAYART (176.18) 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
3.23x 2022
2022
Q1: 0.0x
Med: 0.73x
Q3: 3.52x
Good

In 2022, the interest coverage of ETABLISSEMENT PAYART (3.2x) 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.

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

0 €

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

0 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

0 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 and payment terms evolution
ETABLISSEMENT PAYART

Positioning of ETABLISSEMENT PAYART in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'autres machines et équipements de bureau

Valuation estimate

Based on 73 transactions of similar company sales (all years), the value of ETABLISSEMENT PAYART is estimated at 527 606 € (range 418 612€ - 1 292 556€). 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
73 tx
418k€ 527k€ 1292k€
527 606 € Range: 418 612€ - 1 292 556€
NAF 5 all-time

Valuation method used

Net Income Multiple
456 319 € × 1.2x = 527 607 €
Range: 418 612€ - 1 292 557€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 73 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 (Commerce de gros (commerce interentreprises) d'autres machines et équipements de bureau )

Compare ETABLISSEMENT PAYART with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'autres machines et équipements de bureau

Frequently asked questions about ETABLISSEMENT PAYART

What is the revenue of ETABLISSEMENT PAYART ?

The revenue of ETABLISSEMENT PAYART in 2022 is 3.2 M€.

Is ETABLISSEMENT PAYART profitable?

Yes, ETABLISSEMENT PAYART generated a net profit of 456 k€ in 2024.

Where is the headquarters of ETABLISSEMENT PAYART ?

The headquarters of ETABLISSEMENT PAYART is located in LA FRANCHEVILLE (08000), in the department Ardennes.

Where to find the tax return of ETABLISSEMENT PAYART ?

The tax return of ETABLISSEMENT PAYART 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 ETABLISSEMENT PAYART operate?

ETABLISSEMENT PAYART operates in the sector Commerce de gros (commerce interentreprises) d'autres machines et équipements de bureau (NAF code 46.66Z). See the 'Sector positioning' section above to compare the company with its competitors.