LE POLYPTYQUE : revenue, balance sheet and financial ratios

LE POLYPTYQUE is a French company founded 16 years ago, specialized in the sector Intermédiaires spécialisés dans le commerce d'autres produits spécifiques. Based in PARIS (75008), this company of category PME shows in 2024 a revenue of 58 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 - LE POLYPTYQUE (SIREN 513050047)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 57 958 € 864 749 € 61 334 € 107 873 € 125 856 € 218 084 € 181 899 € 356 586 € 765 670 €
Net income -10 682 € 156 485 € -74 252 € -54 850 € -31 096 € -18 407 € -46 239 € 26 124 € 176 724 €
EBITDA -25 062 € 156 262 € -74 185 € -59 302 € -29 665 € -16 024 € -42 363 € 29 735 € 186 781 €
Net margin -18.4% 18.1% -121.1% -50.8% -24.7% -8.4% -25.4% 7.3% 23.1%

Revenue and income statement

In 2024, LE POLYPTYQUE achieves revenue of 58 k€. Revenue is declining over the period 2016-2024 (CAGR: -27.6%). Significant drop of -93% vs 2023. After deducting consumption (42 k€), gross margin stands at 16 k€, i.e. a rate of 28%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -25 k€, representing -43.2% of revenue. Warning negative scissor effect: despite revenue change (-93%), EBITDA varies by -116%, reducing margin by 61.3 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -11 k€ (-18.4% 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

57 958 €

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

16 211 €

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

-25 062 €

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

-25 082 €

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

-10 682 €

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

-43.2%

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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 99%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

0.035%

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

99.145%

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

-18.431%

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

-0.093

Solvency indicators evolution
LE POLYPTYQUE

Sector positioning

Debt ratio
0.04 2024
2022
2023
2024
Q1: 0.0
Med: 5.8
Q3: 35.12
Good -30 pts over 3 years

In 2024, the debt ratio of LE POLYPTYQUE (0.04) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
99.14% 2024
2022
2023
2024
Q1: 15.09%
Med: 44.33%
Q3: 67.75%
Excellent

In 2024, the financial autonomy of LE POLYPTYQUE (99.1%) 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
-0.09 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.85 years
Excellent

In 2024, the repayment capacity of LE POLYPTYQUE (-0.09) 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 12147.05. 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

12147.052

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

-2.641

Liquidity indicators evolution
LE POLYPTYQUE

Sector positioning

Liquidity ratio
12147.05 2024
2022
2023
2024
Q1: 144.96
Med: 248.4
Q3: 435.6
Excellent

In 2024, the liquidity ratio of LE POLYPTYQUE (12147.05) 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
-2.64x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 2.0x
Average

In 2024, the interest coverage of LE POLYPTYQUE (-2.6x) 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: 317 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 149 days. The gap of 168 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 15544 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 15971 days of revenue, i.e. 2.6 M€ to permanently finance.

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

2 571 305 €

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

317 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

149 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

15544 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

15971 j

WCR and payment terms evolution
LE POLYPTYQUE

Positioning of LE POLYPTYQUE in its sector

Comparison with sector Intermédiaires spécialisés dans le commerce d'autres produits spécifiques

Valuation estimate

Based on 50 transactions of similar company sales (all years), the value of LE POLYPTYQUE is estimated at 18 473 € (range 9 204€ - 35 225€). The price/revenue ratio is 0.32x (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
50 tx
9k€ 18k€ 35k€
18 473 € Range: 9 204€ - 35 225€
NAF 5 all-time

Valuation method used

Revenue Multiple
57 958 € × 0.32x = 18 474 €
Range: 9 205€ - 35 226€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 50 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 (Intermédiaires spécialisés dans le commerce d'autres produits spécifiques)

Compare LE POLYPTYQUE with other companies in the same sector:

Voir toutes les statistiques du secteur Intermédiaires spécialisés dans le commerce d'autres produits spécifiques

Frequently asked questions about LE POLYPTYQUE

What is the revenue of LE POLYPTYQUE ?

The revenue of LE POLYPTYQUE in 2024 is 58 k€.

Is LE POLYPTYQUE profitable?

LE POLYPTYQUE recorded a net loss in 2024.

Where is the headquarters of LE POLYPTYQUE ?

The headquarters of LE POLYPTYQUE is located in PARIS (75008), in the department Paris.

Where to find the tax return of LE POLYPTYQUE ?

The tax return of LE POLYPTYQUE 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 LE POLYPTYQUE operate?

LE POLYPTYQUE operates in the sector Intermédiaires spécialisés dans le commerce d'autres produits spécifiques (NAF code 46.18Z). See the 'Sector positioning' section above to compare the company with its competitors.