SIREN : 503099145
LIBRE SERVICE PAYET FILS is a French company founded 18 years ago, specialized in the sector Commerce d'alimentation générale. Based in SAINT-PIERRE (97432), this company of category PME shows in 2022 a revenue of 1.4 M€. 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 | 2022 | 2021 | 2020 |
|---|---|---|---|
| Revenue | 1 434 228 € | 416 643 € | 311 069 € |
| Net income | 36 021 € | 7 934 € | -4 783 € |
| EBITDA | 85 194 € | 10 395 € | 391 € |
| Net margin | 2.5% | 1.9% | -1.5% |
In 2022, LIBRE SERVICE PAYET FILS achieves revenue of 1.4 M€. Over the period 2020-2022, the company shows strong growth with a CAGR (compound annual growth rate) of +114.7%. Vs 2021, growth of +244% (417 k€ -> 1.4 M€). After deducting consumption (1.1 M€), gross margin stands at 329 k€, i.e. a rate of 23%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 85 k€, representing 5.9% of revenue. Positive scissor effect: EBITDA margin improves by +3.4 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 36 k€, i.e. 2.5% of revenue. This profit can be retained or distributed to shareholders.
1 434 228 €
328 731 €
85 194 €
42 639 €
36 021 €
5.8%
The debt ratio (= Financial debt / Equity x 100) stands at 18%. 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 71%. 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 1.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 5.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
18.056%
70.544%
5.189%
1.015
13.4%
In 2022, the debt ratio of LIBRE SERVICE PAYET FILS (18.06) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2022, the financial autonomy of LIBRE SERVICE PAYET FILS (70.5%) 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.
In 2022, the repayment capacity of LIBRE SERVICE PAYET FILS (1.01) 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 333.26. 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 0.3x. Danger: operating income does not cover interest charges, unsustainable situation.
333.265
0.306
In 2022, the liquidity ratio of LIBRE SERVICE PAYET FILS (333.26) 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.
In 2022, the interest coverage of LIBRE SERVICE PAYET FILS (0.3x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 3 days. Favorable situation: supplier credit is longer than customer credit by 3 days. Inventory turnover is 88 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 58 days of revenue, i.e. 232 k€ to permanently finance. Over 2020-2022, WCR increased by +466%, requiring additional financing.
231 929 €
0 j
3 j
88 j
58 j
Based on 265 transactions of similar company sales in 2022, the value of LIBRE SERVICE PAYET FILS is estimated at 412 088 € (range 223 869€ - 730 672€). With an EBITDA of 85 194€, the sector multiple of 5.8x is applied. The price/revenue ratio is 0.25x (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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 265 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 LIBRE SERVICE PAYET FILS with other companies in the same sector:
Voir toutes les statistiques du secteur Commerce d'alimentation générale
The revenue of LIBRE SERVICE PAYET FILS in 2022 is 1.4 M€.
Yes, LIBRE SERVICE PAYET FILS generated a net profit of 36 k€ in 2022.
The headquarters of LIBRE SERVICE PAYET FILS is located in SAINT-PIERRE (97432), in the department La Reunion.
The tax return of LIBRE SERVICE PAYET FILS 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).
LIBRE SERVICE PAYET FILS operates in the sector Commerce d'alimentation générale (NAF code 47.11B). See the 'Sector positioning' section above to compare the company with its competitors.