L'EFFET PAPILLON DEVELOPPEMENT : revenue, balance sheet and financial ratios

L'EFFET PAPILLON DEVELOPPEMENT is a French company founded 9 years ago, specialized in the sector Activités des sociétés holding. Based in LAVAL (53000), this company of category PME shows in 2023 a revenue of 26 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 - L'EFFET PAPILLON DEVELOPPEMENT (SIREN 828920884)
Indicator 2023 2022 2021 2020 2019 2018
Revenue 26 420 € 25 200 € 45 529 € 48 342 € 51 589 € 76 241 €
Net income 18 544 € -12 193 € -13 590 € -1 074 € 1 370 € 780 €
EBITDA 18 711 € -12 382 € -12 906 € 1 408 € 1 843 € 228 €
Net margin 70.2% -48.4% -29.8% -2.2% 2.7% 1.0%

Revenue and income statement

In 2023, L'EFFET PAPILLON DEVELOPPEMENT achieves revenue of 26 k€. Revenue is declining over the period 2018-2023 (CAGR: -19.1%). Vs 2022: +5%. After deducting consumption (0 €), gross margin stands at 26 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 19 k€, representing 70.8% of revenue. Positive scissor effect: EBITDA margin improves by +120.0 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 19 k€, i.e. 70.2% 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

26 420 €

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

26 420 €

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

18 711 €

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

18 114 €

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

18 544 €

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

70.8%

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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 97%. 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 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 72.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

0.004%

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

96.742%

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

72.445%

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

0.002

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

94.6%

Solvency indicators evolution
L'EFFET PAPILLON DEVELOPPEMENT

Sector positioning

Debt ratio
0.0 2023
2021
2022
2023
Q1: 0.03
Med: 10.87
Q3: 70.22
Excellent

In 2023, the debt ratio of L'EFFET PAPILLON DEVELOPP... (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
96.74% 2023
2021
2022
2023
Q1: 17.2%
Med: 61.39%
Q3: 90.77%
Excellent

In 2023, the financial autonomy of L'EFFET PAPILLON DEVELOPP... (96.7%) 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
0.0 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.09 years
Q3: 3.23 years
Good

In 2023, the repayment capacity of L'EFFET PAPILLON DEVELOPP... (0.00) 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 225.59. 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 0.9x. Danger: operating income does not cover interest charges, unsustainable situation.

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

225.59

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

0.93

Liquidity indicators evolution
L'EFFET PAPILLON DEVELOPPEMENT

Sector positioning

Liquidity ratio
225.59 2023
2021
2022
2023
Q1: 126.86
Med: 619.0
Q3: 3548.33
Average -10 pts over 3 years

In 2023, the liquidity ratio of L'EFFET PAPILLON DEVELOPP... (225.59) 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
0.93x 2023
2021
2022
2023
Q1: -65.31x
Med: 0.0x
Q3: 0.0x
Excellent +26 pts over 3 years

In 2023, the interest coverage of L'EFFET PAPILLON DEVELOPP... (0.9x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 360 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 135 days. The gap of 225 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 136 days of revenue, i.e. 10 k€ to permanently finance. Notable WCR improvement over the period (-66%), 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

9 981 €

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

360 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

135 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

0 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

136 j

WCR and payment terms evolution
L'EFFET PAPILLON DEVELOPPEMENT

Positioning of L'EFFET PAPILLON DEVELOPPEMENT in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Based on 63 transactions of similar company sales in 2023, the value of L'EFFET PAPILLON DEVELOPPEMENT is estimated at 79 248 € (range 23 362€ - 129 735€). With an EBITDA of 18 711€, the sector multiple of 4.6x is applied. The price/revenue ratio is 0.24x (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
63 tx
23k€ 79k€ 129k€
79 248 € Range: 23 362€ - 129 735€
NAF 5 année 2023

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
18 711 € × 4.6x
Estimation 85 494 €
31 325€ - 145 478€
Revenue Multiple 30%
26 420 € × 0.24x
Estimation 6 353 €
4 647€ - 18 869€
Net Income Multiple 20%
18 544 € × 9.3x
Estimation 172 975 €
31 532€ - 256 680€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 63 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 (Activités des sociétés holding)

Compare L'EFFET PAPILLON DEVELOPPEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about L'EFFET PAPILLON DEVELOPPEMENT

What is the revenue of L'EFFET PAPILLON DEVELOPPEMENT ?

The revenue of L'EFFET PAPILLON DEVELOPPEMENT in 2023 is 26 k€.

Is L'EFFET PAPILLON DEVELOPPEMENT profitable?

Yes, L'EFFET PAPILLON DEVELOPPEMENT generated a net profit of 19 k€ in 2023.

Where is the headquarters of L'EFFET PAPILLON DEVELOPPEMENT ?

The headquarters of L'EFFET PAPILLON DEVELOPPEMENT is located in LAVAL (53000), in the department Mayenne.

Where to find the tax return of L'EFFET PAPILLON DEVELOPPEMENT ?

The tax return of L'EFFET PAPILLON DEVELOPPEMENT 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 L'EFFET PAPILLON DEVELOPPEMENT operate?

L'EFFET PAPILLON DEVELOPPEMENT operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.