SIREN : 800788028
LA PAUSE is a French company founded 12 years ago, specialized in the sector Autres commerces de détail spécialisés divers. Based in PALAVAS-LES-FLOTS (34250), this company of category PME shows in 2021 a revenue of 340 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
| Indicator | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 | 2014 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 340 448 € | 236 685 € | 284 481 € | 253 145 € | 218 635 € | 111 015 € | 84 236 € | 79 438 € |
| Net income | 19 903 € | -4 684 € | 9 936 € | 15 307 € | 17 141 € | 11 619 € | -4 286 € | 5 835 € |
| EBITDA | 21 259 € | -8 362 € | 11 806 € | 20 539 € | 21 867 € | 13 835 € | 4 408 € | 9 517 € |
| Net margin | 5.8% | -2.0% | 3.5% | 6.0% | 7.8% | 10.5% | -5.1% | 7.3% |
In 2021, LA PAUSE achieves revenue of 340 k€. Over the period 2014-2021, the company shows strong growth with a CAGR (compound annual growth rate) of +23.1%. Vs 2020, growth of +44% (237 k€ -> 340 k€). After deducting consumption (224 k€), gross margin stands at 116 k€, i.e. a rate of 34%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 21 k€, representing 6.2% of revenue. Positive scissor effect: EBITDA margin improves by +9.8 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 20 k€, i.e. 5.8% of revenue. This profit can be retained or distributed to shareholders.
340 448 €
116 033 €
21 259 €
21 056 €
19 903 €
6.1%
The debt ratio (= Financial debt / Equity x 100) stands at 71%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 32%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 5.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
71.433%
31.893%
5.91%
1.279
36.1%
In 2021, the debt ratio of LA PAUSE (71.43) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2021, the financial autonomy of LA PAUSE (31.9%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2021, the repayment capacity of LA PAUSE (1.28) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.
The liquidity ratio (= Current assets / Current liabilities) stands at 251.09. 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 2.1x. Financial charges are adequately covered by operations.
251.088
2.089
In 2021, the liquidity ratio of LA PAUSE (251.09) 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.
In 2021, the interest coverage of LA PAUSE (2.1x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 2 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 25 days. Favorable situation: supplier credit is longer than customer credit by 23 days. Inventory turnover is 121 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 57 days of revenue, i.e. 54 k€ to permanently finance. Over 2014-2021, WCR increased by +316%, requiring additional financing.
53 954 €
2 j
25 j
121 j
57 j
Based on 105 transactions of similar company sales in 2021, the value of LA PAUSE is estimated at 98 341 € (range 59 707€ - 207 810€). With an EBITDA of 21 259€, the sector multiple of 3.4x is applied. The price/revenue ratio is 0.50x (in line with sector norms). 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.
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This estimate is based on the analysis of 105 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare LA PAUSE with other companies in the same sector:
Voir toutes les statistiques du secteur Autres commerces de détail spécialisés divers
The revenue of LA PAUSE in 2021 is 340 k€.
Yes, LA PAUSE generated a net profit of 20 k€ in 2021.
The headquarters of LA PAUSE is located in PALAVAS-LES-FLOTS (34250), in the department Herault.
The tax return of LA PAUSE 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).
LA PAUSE operates in the sector Autres commerces de détail spécialisés divers (NAF code 47.78C). See the 'Sector positioning' section above to compare the company with its competitors.