LES PROS DE LA PETITE ENFANCE : revenue, balance sheet and financial ratios

LES PROS DE LA PETITE ENFANCE is a French company founded 10 years ago, specialized in the sector Activités des agences de publicité. Based in PARIS (75016), this company of category PME shows in 2023 a revenue of 290 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 - LES PROS DE LA PETITE ENFANCE (SIREN 818653479)
Indicator 2023 2022 2021 2020 2018 2017
Revenue 289 758 € 227 684 € 251 235 € 121 699 € 79 994 € 92 507 €
Net income 33 567 € -44 102 € 58 293 € 4 472 € 3 074 € 27 258 €
EBITDA 36 658 € -40 853 € 74 983 € 12 184 € 8 356 € 46 231 €
Net margin 11.6% -19.4% 23.2% 3.7% 3.8% 29.5%

Revenue and income statement

In 2023, LES PROS DE LA PETITE ENFANCE achieves revenue of 290 k€. Over the period 2017-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +21.0%. Vs 2022, growth of +27% (228 k€ -> 290 k€). After deducting consumption (0 €), gross margin stands at 290 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 37 k€, representing 12.7% of revenue. Positive scissor effect: EBITDA margin improves by +30.6 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 34 k€, i.e. 11.6% 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

289 758 €

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

289 758 €

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

36 658 €

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

33 001 €

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

33 567 €

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

12.7%

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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 5%. 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 80%. 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 0.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 11.7% 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

5.2%

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

80.405%

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

11.704%

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

0.216

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

1.1%

Solvency indicators evolution
LES PROS DE LA PETITE ENFANCE

Sector positioning

Debt ratio
5.2 2023
2021
2022
2023
Q1: 0.0
Med: 9.05
Q3: 53.81
Good -12 pts over 3 years

In 2023, the debt ratio of LES PROS DE LA PETITE ENF... (5.20) 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
80.41% 2023
2021
2022
2023
Q1: 9.05%
Med: 31.95%
Q3: 57.91%
Excellent

In 2023, the financial autonomy of LES PROS DE LA PETITE ENF... (80.4%) 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
0.22 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.06 years
Average

In 2023, the repayment capacity of LES PROS DE LA PETITE ENF... (0.22) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 648.08. 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 0.1x. 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

648.077

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

0.125

Liquidity indicators evolution
LES PROS DE LA PETITE ENFANCE

Sector positioning

Liquidity ratio
648.08 2023
2021
2022
2023
Q1: 137.05
Med: 211.0
Q3: 357.39
Excellent

In 2023, the liquidity ratio of LES PROS DE LA PETITE ENF... (648.08) 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
0.12x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 1.65x
Good

In 2023, the interest coverage of LES PROS DE LA PETITE ENF... (0.1x) 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: 84 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 3 days. The gap of 81 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 74 days of revenue, i.e. 60 k€ to permanently finance. Over 2017-2023, WCR increased by +94%, requiring additional financing.

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

59 806 €

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

84 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

3 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

74 j

WCR and payment terms evolution
LES PROS DE LA PETITE ENFANCE

Positioning of LES PROS DE LA PETITE ENFANCE in its sector

Comparison with sector Activités des agences de publicité

Valuation estimate

Based on 68 transactions of similar company sales (all years), the value of LES PROS DE LA PETITE ENFANCE is estimated at 91 726 € (range 32 673€ - 314 088€). With an EBITDA of 36 658€, the sector multiple of 2.9x is applied. The price/revenue ratio is 0.22x (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
68 tx
32k€ 91k€ 314k€
91 726 € Range: 32 673€ - 314 088€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
36 658 € × 2.9x
Estimation 105 321 €
30 393€ - 414 601€
Revenue Multiple 30%
289 758 € × 0.22x
Estimation 65 040 €
26 956€ - 110 710€
Net Income Multiple 20%
33 567 € × 2.9x
Estimation 97 773 €
46 951€ - 367 873€
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 (Activités des agences de publicité)

Compare LES PROS DE LA PETITE ENFANCE with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des agences de publicité

Frequently asked questions about LES PROS DE LA PETITE ENFANCE

What is the revenue of LES PROS DE LA PETITE ENFANCE ?

The revenue of LES PROS DE LA PETITE ENFANCE in 2023 is 290 k€.

Is LES PROS DE LA PETITE ENFANCE profitable?

Yes, LES PROS DE LA PETITE ENFANCE generated a net profit of 34 k€ in 2023.

Where is the headquarters of LES PROS DE LA PETITE ENFANCE ?

The headquarters of LES PROS DE LA PETITE ENFANCE is located in PARIS (75016), in the department Paris.

Where to find the tax return of LES PROS DE LA PETITE ENFANCE ?

The tax return of LES PROS DE LA PETITE ENFANCE 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 LES PROS DE LA PETITE ENFANCE operate?

LES PROS DE LA PETITE ENFANCE operates in the sector Activités des agences de publicité (NAF code 73.11Z). See the 'Sector positioning' section above to compare the company with its competitors.