LA PASSION DES COULEURS : revenue, balance sheet and financial ratios

LA PASSION DES COULEURS is a French company founded 13 years ago, specialized in the sector Travaux de peinture et vitrerie. Based in JANVILLE-EN-BEAUCE (28310), this company of category PME shows in 2023 a revenue of 118 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 - LA PASSION DES COULEURS (SIREN 788535839)
Indicator 2023 2021 2020 2019 2018 2017 2016
Revenue 117 762 € 91 443 € 86 316 € 80 257 € 84 302 € 94 514 € 69 255 €
Net income 6 683 € 7 644 € 6 221 € -148 € 14 930 € 21 278 € 15 908 €
EBITDA 10 518 € 1 345 € 8 181 € 2 685 € 20 145 € 25 963 € 20 727 €
Net margin 5.7% 8.4% 7.2% -0.2% 17.7% 22.5% 23.0%

Revenue and income statement

In 2023, LA PASSION DES COULEURS achieves revenue of 118 k€. Over the period 2016-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +7.9%. Vs 2021, growth of +29% (91 k€ -> 118 k€). After deducting consumption (22 k€), gross margin stands at 96 k€, i.e. a rate of 81%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 11 k€, representing 8.9% of revenue. Positive scissor effect: EBITDA margin improves by +7.5 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 7 k€, i.e. 5.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

117 762 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

95 922 €

EBITDA (2023) ?
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

10 518 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

5 517 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

6 683 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

8.9%

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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 16%. 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 81%. 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 1.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 9.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

16.257%

Financial autonomy (2023) ?
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

80.549%

Cash flow / Revenue (2023) ?
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

9.921%

Repayment capacity (2023) ?
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

1.944

Asset age ratio (2023) ?
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

56.8%

Solvency indicators evolution
LA PASSION DES COULEURS

Sector positioning

Debt ratio
16.26 2023
2020
2021
2023
Q1: 0.03
Med: 11.65
Q3: 45.83
Average +24 pts over 3 years

In 2023, the debt ratio of LA PASSION DES COULEURS (16.26) 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
80.55% 2023
2020
2021
2023
Q1: 3.7%
Med: 28.85%
Q3: 52.33%
Excellent

In 2023, the financial autonomy of LA PASSION DES COULEURS (80.5%) 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
1.94 years 2023
2020
2021
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 0.82 years
Watch +15 pts over 3 years

In 2023, the repayment capacity of LA PASSION DES COULEURS (1.94) 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 1436.80. 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 1.2x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2023) ?
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

1436.802

Interest coverage (2023) ?
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

1.236

Liquidity indicators evolution
LA PASSION DES COULEURS

Sector positioning

Liquidity ratio
1436.8 2023
2020
2021
2023
Q1: 142.9
Med: 206.2
Q3: 314.78
Excellent

In 2023, the liquidity ratio of LA PASSION DES COULEURS (1436.80) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
1.24x 2023
2020
2021
2023
Q1: 0.0x
Med: 0.0x
Q3: 1.37x
Good

In 2023, the interest coverage of LA PASSION DES COULEURS (1.2x) 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. Average customer payment term: 17 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 30 days. Favorable situation: supplier credit is longer than customer credit by 13 days. Inventory turnover is 16 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 16 days of revenue, i.e. 5 k€ to permanently finance. Notable WCR improvement over the period (-74%), freeing up cash.

Operating WCR (2023) ?
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

5 187 €

Customer credit (2023) ?
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

17 j

Supplier credit (2023) ?
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

30 j

Inventory turnover (2023) ?
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

16 j

WCR in days of revenue (2023) ?
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

16 j

WCR and payment terms evolution
LA PASSION DES COULEURS

Positioning of LA PASSION DES COULEURS in its sector

Comparison with sector Travaux de peinture et vitrerie

Valuation estimate

Based on 88 transactions of similar company sales (all years), the value of LA PASSION DES COULEURS is estimated at 24 666 € (range 8 666€ - 43 614€). With an EBITDA of 10 518€, the sector multiple of 2.7x is applied. The price/revenue ratio is 0.18x (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 2023
88 tx
8k€ 24k€ 43k€
24 666 € Range: 8 666€ - 43 614€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
10 518 € × 2.7x
Estimation 28 547 €
8 642€ - 49 408€
Revenue Multiple 30%
117 762 € × 0.18x
Estimation 21 393 €
9 843€ - 37 803€
Net Income Multiple 20%
6 683 € × 3.0x
Estimation 19 875 €
6 960€ - 37 845€

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 (Travaux de peinture et vitrerie)

Compare LA PASSION DES COULEURS with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de peinture et vitrerie

Frequently asked questions about LA PASSION DES COULEURS

What is the revenue of LA PASSION DES COULEURS ?

The revenue of LA PASSION DES COULEURS in 2023 is 118 k€.

Is LA PASSION DES COULEURS profitable?

Yes, LA PASSION DES COULEURS generated a net profit of 7 k€ in 2023.

Where is the headquarters of LA PASSION DES COULEURS ?

The headquarters of LA PASSION DES COULEURS is located in JANVILLE-EN-BEAUCE (28310), in the department Eure-et-Loir.

Where to find the tax return of LA PASSION DES COULEURS ?

The tax return of LA PASSION DES COULEURS 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 LA PASSION DES COULEURS operate?

LA PASSION DES COULEURS operates in the sector Travaux de peinture et vitrerie (NAF code 43.34Z). See the 'Sector positioning' section above to compare the company with its competitors.