PARTENAIRES- LIVRES R- COMPAGNIE INTERNATIONALE TECHNIQUE ET FINANCIERE POUR L'EDITION : revenue, balance sheet and financial ratios

PARTENAIRES- LIVRES R- COMPAGNIE INTERNATIONALE TECHNIQUE ET FINANCIERE POUR L'EDITION is a French company founded 39 years ago, specialized in the sector Gestion de fonds. Based in PARIS (75014), this company of category PME shows in 2024 a revenue of 1.2 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - PARTENAIRES- LIVRES R- COMPAGNIE INTERNATIONALE TECHNIQUE ET FINANCIERE POUR L'EDITION (SIREN 340109040)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 176 509 € 1 139 328 € 948 559 € 843 220 € 805 483 € 540 812 € 685 994 € N/C 766 817 €
Net income 655 326 € 185 480 € 52 530 € 86 355 € 71 136 € 50 355 € 178 601 € 139 715 € 936 017 €
EBITDA 247 819 € 260 190 € 25 893 € 12 309 € -56 266 € -331 235 € -175 045 € -742 229 € -1 061 €
Net margin 55.7% 16.3% 5.5% 10.2% 8.8% 9.3% 26.0% N/C 122.1%

Revenue and income statement

In 2024, PARTENAIRES- LIVRES R- COMPAGNIE INTERNATIONALE TECHNIQUE ET FINANCIERE POUR L'EDITION achieves revenue of 1.2 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.5%. Vs 2023: +3%. After deducting consumption (24 k€), gross margin stands at 1.2 M€, i.e. a rate of 98%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 248 k€, representing 21.1% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 655 k€, i.e. 55.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 176 509 €

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

1 152 446 €

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

247 819 €

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

67 611 €

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

655 326 €

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

21.1%

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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 4%. 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 96%. 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 0.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 71.2% 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 (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

3.647%

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

95.96%

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

71.232%

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

0.611

Asset age ratio (2024) ?
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

57.6%

Solvency indicators evolution
PARTENAIRES- LIVRES R- COMPAGNIE INTERNATIONALE TECHNIQUE ET FINANCIERE POUR L'EDITION

Sector positioning

Debt ratio
3.65 2024
2022
2023
2024
Q1: 0.0
Med: 8.29
Q3: 92.98
Good

In 2024, the debt ratio of PARTENAIRES- LIVRES R- CO... (3.65) 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
95.96% 2024
2022
2023
2024
Q1: 4.66%
Med: 48.47%
Q3: 87.35%
Excellent

In 2024, the financial autonomy of PARTENAIRES- LIVRES R- CO... (96.0%) 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
0.61 years 2024
2022
2023
2024
Q1: -0.01 years
Med: 0.0 years
Q3: 3.01 years
Average -20 pts over 3 years

In 2024, the repayment capacity of PARTENAIRES- LIVRES R- CO... (0.61) 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 9678.99. 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 0.2x. Danger: operating income does not cover interest charges, unsustainable situation.

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

9678.989

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

0.19

Liquidity indicators evolution
PARTENAIRES- LIVRES R- COMPAGNIE INTERNATIONALE TECHNIQUE ET FINANCIERE POUR L'EDITION

Sector positioning

Liquidity ratio
9678.99 2024
2022
2023
2024
Q1: 100.72
Med: 472.35
Q3: 3121.45
Excellent

In 2024, the liquidity ratio of PARTENAIRES- LIVRES R- CO... (9678.99) 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
0.19x 2024
2022
2023
2024
Q1: -71.24x
Med: 0.0x
Q3: 0.0x
Excellent

In 2024, the interest coverage of PARTENAIRES- LIVRES R- CO... (0.2x) 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: 14 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 19 days. Favorable situation: supplier credit is longer than customer credit by 5 days. Overall, WCR represents 519 days of revenue, i.e. 1.7 M€ to permanently finance. Notable WCR improvement over the period (-25%), freeing up cash.

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

1 695 502 €

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

14 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

19 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

0 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

519 j

WCR and payment terms evolution
PARTENAIRES- LIVRES R- COMPAGNIE INTERNATIONALE TECHNIQUE ET FINANCIERE POUR L'EDITION

Positioning of PARTENAIRES- LIVRES R- COMPAGNIE INTERNATIONALE TECHNIQUE ET FINANCIERE POUR L'EDITION in its sector

Comparison with sector Gestion de fonds

Valuation estimate

Based on 62 transactions of similar company sales in 2024, the value of PARTENAIRES- LIVRES R- COMPAGNIE INTERNATIONALE TECHNIQUE ET FINANCIERE POUR L'EDITION is estimated at 1 670 665 € (range 515 539€ - 3 556 621€). With an EBITDA of 247 819€, the sector multiple of 4.8x is applied. The price/revenue ratio is 0.30x (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
62 tx
515k€ 1670k€ 3556k€
1 670 665 € Range: 515 539€ - 3 556 621€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
247 819 € × 4.8x
Estimation 1 188 971 €
369 793€ - 2 676 571€
Revenue Multiple 30%
1 176 509 € × 0.30x
Estimation 358 146 €
185 312€ - 997 218€
Net Income Multiple 20%
655 326 € × 7.4x
Estimation 4 843 682 €
1 375 247€ - 9 595 851€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 62 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 (Gestion de fonds)

Compare PARTENAIRES- LIVRES R- COMPAGNIE INTERNATIONALE TECHNIQUE ET FINANCIERE POUR L'EDITION with other companies in the same sector:

Voir toutes les statistiques du secteur Gestion de fonds

Frequently asked questions about PARTENAIRES- LIVRES R- COMPAGNIE INTERNATIONALE TECHNIQUE ET FINANCIERE POUR L'EDITION

What is the revenue of PARTENAIRES- LIVRES R- COMPAGNIE INTERNATIONALE TECHNIQUE ET FINANCIERE POUR L'EDITION ?

The revenue of PARTENAIRES- LIVRES R- COMPAGNIE INTERNATIONALE TECHNIQUE ET FINANCIERE POUR L'EDITION in 2024 is 1.2 M€.

Is PARTENAIRES- LIVRES R- COMPAGNIE INTERNATIONALE TECHNIQUE ET FINANCIERE POUR L'EDITION profitable?

Yes, PARTENAIRES- LIVRES R- COMPAGNIE INTERNATIONALE TECHNIQUE ET FINANCIERE POUR L'EDITION generated a net profit of 655 k€ in 2024.

Where is the headquarters of PARTENAIRES- LIVRES R- COMPAGNIE INTERNATIONALE TECHNIQUE ET FINANCIERE POUR L'EDITION ?

The headquarters of PARTENAIRES- LIVRES R- COMPAGNIE INTERNATIONALE TECHNIQUE ET FINANCIERE POUR L'EDITION is located in PARIS (75014), in the department Paris.

Where to find the tax return of PARTENAIRES- LIVRES R- COMPAGNIE INTERNATIONALE TECHNIQUE ET FINANCIERE POUR L'EDITION ?

The tax return of PARTENAIRES- LIVRES R- COMPAGNIE INTERNATIONALE TECHNIQUE ET FINANCIERE POUR L'EDITION 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 PARTENAIRES- LIVRES R- COMPAGNIE INTERNATIONALE TECHNIQUE ET FINANCIERE POUR L'EDITION operate?

PARTENAIRES- LIVRES R- COMPAGNIE INTERNATIONALE TECHNIQUE ET FINANCIERE POUR L'EDITION operates in the sector Gestion de fonds (NAF code 66.30Z). See the 'Sector positioning' section above to compare the company with its competitors.