ETABLISSEMENTS PAPERON : revenue, balance sheet and financial ratios

ETABLISSEMENTS PAPERON is a French company founded 61 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in LAGNY-SUR-MARNE (77400), this company of category PME shows in 2024 a revenue of 268 k€. 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 - ETABLISSEMENTS PAPERON (SIREN 746550086)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 267 559 € 257 279 € 273 067 € 275 044 € 254 214 € 259 599 € 245 625 € 250 710 € 239 056 €
Net income -11 € -965 € 1 363 € 9 962 € 746 € 97 € 759 € 259 € 3 918 €
EBITDA 27 114 € 23 826 € 31 267 € 24 277 € 20 325 € 31 298 € 30 564 € 29 697 € 32 608 €
Net margin -0.0% -0.4% 0.5% 3.6% 0.3% 0.0% 0.3% 0.1% 1.6%

Revenue and income statement

In 2024, ETABLISSEMENTS PAPERON achieves revenue of 268 k€. Revenue is growing positively over 9 years (CAGR: +1.4%). Vs 2023: +4%. After deducting consumption (139 k€), gross margin stands at 129 k€, i.e. a rate of 48%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 27 k€, representing 10.1% of revenue. This level of operating margin is satisfactory for the sector. Net income is negative at -11 € (-0.0% 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

267 559 €

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

128 696 €

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

27 114 €

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

-2 415 €

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

-11 €

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

10.1%

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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 42%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 52%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 107.3 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.2% 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

42.132%

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

52.2%

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

0.162%

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

107.319

Solvency indicators evolution
ETABLISSEMENTS PAPERON

Sector positioning

Debt ratio
42.13 2024
2022
2023
2024
Q1: 0.78
Med: 21.74
Q3: 81.35
Average +19 pts over 3 years

In 2024, the debt ratio of ETABLISSEMENTS PAPERON (42.13) 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
52.2% 2024
2022
2023
2024
Q1: 7.04%
Med: 33.52%
Q3: 60.34%
Good

In 2024, the financial autonomy of ETABLISSEMENTS PAPERON (52.2%) 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
107.32 years 2024
2022
2023
2024
Q1: -0.01 years
Med: 0.04 years
Q3: 2.35 years
Watch

In 2024, the repayment capacity of ETABLISSEMENTS PAPERON (107.32) 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 370.43. 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 1.1x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

370.427

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

1.092

Liquidity indicators evolution
ETABLISSEMENTS PAPERON

Sector positioning

Liquidity ratio
370.43 2024
2022
2023
2024
Q1: 112.99
Med: 209.42
Q3: 385.58
Good +18 pts over 3 years

In 2024, the liquidity ratio of ETABLISSEMENTS PAPERON (370.43) 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
1.09x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 4.38x
Good -6 pts over 3 years

In 2024, the interest coverage of ETABLISSEMENTS PAPERON (1.1x) 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. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 78 days. Excellent situation: suppliers finance 78 days of the operating cycle (retail model). Inventory turnover is 71 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 214 days of revenue, i.e. 159 k€ to permanently finance. Over 2016-2024, WCR increased by +31%, 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

158 751 €

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

78 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

71 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

214 j

WCR and payment terms evolution
ETABLISSEMENTS PAPERON

Positioning of ETABLISSEMENTS PAPERON in its sector

Comparison with sector Commerce de détail d'habillement en magasin spécialisé

Valuation estimate

Based on 68 transactions of similar company sales in 2024, the value of ETABLISSEMENTS PAPERON is estimated at 53 274 € (range 27 311€ - 122 907€). With an EBITDA of 27 114€, the sector multiple of 2.0x is applied. The price/revenue ratio is 0.19x (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
68 tx
27k€ 53k€ 122k€
53 274 € Range: 27 311€ - 122 907€
NAF 5 année 2024

Valuation detail by method

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EBITDA Multiple 50%
27 114 € × 2.0x
Estimation 54 877 €
22 860€ - 137 459€
Revenue Multiple 30%
267 559 € × 0.19x
Estimation 50 602 €
34 732€ - 98 656€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 68 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 détail d'habillement en magasin spécialisé)

Compare ETABLISSEMENTS PAPERON with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'habillement en magasin spécialisé

Frequently asked questions about ETABLISSEMENTS PAPERON

What is the revenue of ETABLISSEMENTS PAPERON ?

The revenue of ETABLISSEMENTS PAPERON in 2024 is 268 k€.

Is ETABLISSEMENTS PAPERON profitable?

ETABLISSEMENTS PAPERON recorded a net loss in 2024.

Where is the headquarters of ETABLISSEMENTS PAPERON ?

The headquarters of ETABLISSEMENTS PAPERON is located in LAGNY-SUR-MARNE (77400), in the department Seine-et-Marne.

Where to find the tax return of ETABLISSEMENTS PAPERON ?

The tax return of ETABLISSEMENTS PAPERON 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 ETABLISSEMENTS PAPERON operate?

ETABLISSEMENTS PAPERON operates in the sector Commerce de détail d'habillement en magasin spécialisé (NAF code 47.71Z). See the 'Sector positioning' section above to compare the company with its competitors.