PARTENARIAT ET PARTICIPATIONS : revenue, balance sheet and financial ratios

PARTENARIAT ET PARTICIPATIONS is a French company founded 22 years ago, specialized in the sector Activités des agents et courtiers d'assurances. Based in PARIS (75008), this company of category PME shows in 2020 a revenue of 591 k€. 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 - PARTENARIAT ET PARTICIPATIONS (SIREN 453127722)
Indicator 2024 2023 2020 2019 2018 2017 2016
Revenue N/C N/C 591 255 € 502 794 € 397 352 € 315 080 € 231 783 €
Net income 514 746 € 332 795 € 871 206 € 658 691 € 441 970 € 571 053 € 519 105 €
EBITDA -52 465 € -49 466 € 563 519 € 480 639 € 374 298 € 257 449 € 169 543 €
Net margin N/C N/C 147.3% 131.0% 111.2% 181.2% 224.0%

Revenue and income statement

In 2024, PARTENARIAT ET PARTICIPATIONS generates positive net income of 515 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 519 k€ -> 515 k€.

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

-52 465 €

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

-42 732 €

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

514 746 €

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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 1%. 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 95%. 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 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability.

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

0.771%

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

95.22%

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

0.062

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

100.0%

Solvency indicators evolution
PARTENARIAT ET PARTICIPATIONS

Sector positioning

Debt ratio
0.77 2024
2020
2023
2024
Q1: 0.0
Med: 7.62
Q3: 47.41
Good -22 pts over 3 years

In 2024, the debt ratio of PARTENARIAT ET PARTICIPAT... (0.77) 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
95.22% 2024
2020
2023
2024
Q1: 12.95%
Med: 47.58%
Q3: 76.23%
Excellent

In 2024, the financial autonomy of PARTENARIAT ET PARTICIPAT... (95.2%) 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
0.06 years 2024
2020
2023
2024
Q1: 0.0 years
Med: 0.12 years
Q3: 1.71 years
Good -26 pts over 3 years

In 2024, the repayment capacity of PARTENARIAT ET PARTICIPAT... (0.06) 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 1991.19. 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

1991.195

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

-1045.226

Liquidity indicators evolution
PARTENARIAT ET PARTICIPATIONS

Sector positioning

Liquidity ratio
1991.19 2024
2020
2023
2024
Q1: 123.9
Med: 243.5
Q3: 572.15
Excellent

In 2024, the liquidity ratio of PARTENARIAT ET PARTICIPAT... (1991.19) 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
-1045.23x 2024
2020
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 2.21x
Watch -27 pts over 3 years

In 2024, the interest coverage of PARTENARIAT ET PARTICIPAT... (-1045.2x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 75 days. Excellent situation: suppliers finance 75 days of the operating cycle (retail model).

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

0 €

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

0 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

75 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 and payment terms evolution
PARTENARIAT ET PARTICIPATIONS

Positioning of PARTENARIAT ET PARTICIPATIONS in its sector

Comparison with sector Activités des agents et courtiers d'assurances

Valuation estimate

Based on 193 transactions of similar company sales (all years), the value of PARTENARIAT ET PARTICIPATIONS is estimated at 1 036 013 € (range 490 054€ - 4 730 331€). 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.

Estimated enterprise value 2024
193 transactions
490k€ 1036k€ 4730k€
1 036 013 € Range: 490 054€ - 4 730 331€
NAF 5 all-time

Valuation method used

Net Income Multiple
514 746 € × 2.0x = 1 036 014 €
Range: 490 054€ - 4 730 331€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 193 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 agents et courtiers d'assurances)

Compare PARTENARIAT ET PARTICIPATIONS with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des agents et courtiers d'assurances

Frequently asked questions about PARTENARIAT ET PARTICIPATIONS

What is the revenue of PARTENARIAT ET PARTICIPATIONS ?

The revenue of PARTENARIAT ET PARTICIPATIONS in 2020 is 591 k€.

Is PARTENARIAT ET PARTICIPATIONS profitable?

Yes, PARTENARIAT ET PARTICIPATIONS generated a net profit of 515 k€ in 2024.

Where is the headquarters of PARTENARIAT ET PARTICIPATIONS ?

The headquarters of PARTENARIAT ET PARTICIPATIONS is located in PARIS (75008), in the department Paris.

Where to find the tax return of PARTENARIAT ET PARTICIPATIONS ?

The tax return of PARTENARIAT ET PARTICIPATIONS 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 PARTENARIAT ET PARTICIPATIONS operate?

PARTENARIAT ET PARTICIPATIONS operates in the sector Activités des agents et courtiers d'assurances (NAF code 66.22Z). See the 'Sector positioning' section above to compare the company with its competitors.