PYGMALION & ASSOCIES : revenue, balance sheet and financial ratios

PYGMALION & ASSOCIES is a French company founded 19 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in PARIS (75013), this company of category PME shows in 2019 a revenue of 314 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 - PYGMALION & ASSOCIES (SIREN 493505986)
Indicator 2019 2018
Revenue 313 800 € 313 800 €
Net income 48 355 € 37 605 €
EBITDA 105 728 € 100 413 €
Net margin 15.4% 12.0%

Revenue and income statement

In 2019, PYGMALION & ASSOCIES achieves revenue of 314 k€. Slight decline of 0% vs 2018. After deducting consumption (0 €), gross margin stands at 314 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 106 k€, representing 33.7% 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 48 k€, i.e. 15.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2019) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

313 800 €

Gross margin (2019) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

313 800 €

EBITDA (2019) ?
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

105 728 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

84 961 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

48 355 €

EBITDA margin (2019) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

33.7%

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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 102%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 46%. 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 6.8 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 24.9% 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 (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

102.121%

Financial autonomy (2019) ?
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

45.847%

Cash flow / Revenue (2019) ?
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

24.899%

Repayment capacity (2019) ?
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

6.808

Asset age ratio (2019) ?
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

60.4%

Solvency indicators evolution
PYGMALION & ASSOCIES

Sector positioning

Debt ratio
102.12 2019
2018
2019
Q1: 0.0
Med: 12.62
Q3: 156.33
Average -6 pts over 2 years

In 2019, the debt ratio of PYGMALION & ASSOCIES (102.12) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
45.85% 2019
2018
2019
Q1: 2.77%
Med: 38.3%
Q3: 79.81%
Good +5 pts over 2 years

In 2019, the financial autonomy of PYGMALION & ASSOCIES (45.9%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
6.81 years 2019
2018
2019
Q1: 0.0 years
Med: 0.55 years
Q3: 8.61 years
Average -6 pts over 2 years

In 2019, the repayment capacity of PYGMALION & ASSOCIES (6.81) 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 193.76. 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 13.9x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2019) ?
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

193.756

Interest coverage (2019) ?
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

13.948

Liquidity indicators evolution
PYGMALION & ASSOCIES

Sector positioning

Liquidity ratio
193.76 2019
2018
2019
Q1: 72.48
Med: 241.79
Q3: 939.07
Average

In 2019, the liquidity ratio of PYGMALION & ASSOCIES (193.76) 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
13.95x 2019
2018
2019
Q1: 0.0x
Med: 0.0x
Q3: 13.75x
Excellent

In 2019, the interest coverage of PYGMALION & ASSOCIES (13.9x) 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: 49 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 35 days. The company must finance 14 days of gap between collections and payments. WCR is negative (-90 days): operations structurally generate cash.

Operating WCR (2019) ?
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

-78 164 €

Customer credit (2019) ?
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

49 j

Supplier credit (2019) ?
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

35 j

Inventory turnover (2019) ?
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 (2019) ?
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

-90 j

WCR and payment terms evolution
PYGMALION & ASSOCIES

Positioning of PYGMALION & ASSOCIES in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 234 transactions of similar company sales in 2019, the value of PYGMALION & ASSOCIES is estimated at 415 123 € (range 146 555€ - 788 340€). With an EBITDA of 105 728€, the sector multiple of 5.5x is applied. The price/revenue ratio is 0.69x (in line with sector norms). 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 2019
234 transactions
146k€ 415k€ 788k€
415 123 € Range: 146 555€ - 788 340€
NAF 5 année 2019

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
105 728 € × 5.5x
Estimation 576 760 €
184 508€ - 1 107 310€
Revenue Multiple 30%
313 800 € × 0.69x
Estimation 216 207 €
103 340€ - 365 055€
Net Income Multiple 20%
48 355 € × 6.4x
Estimation 309 409 €
116 495€ - 625 847€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 234 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 (Location de terrains et d'autres biens immobiliers)

Compare PYGMALION & ASSOCIES with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about PYGMALION & ASSOCIES

What is the revenue of PYGMALION & ASSOCIES ?

The revenue of PYGMALION & ASSOCIES in 2019 is 314 k€.

Is PYGMALION & ASSOCIES profitable?

Yes, PYGMALION & ASSOCIES generated a net profit of 48 k€ in 2019.

Where is the headquarters of PYGMALION & ASSOCIES ?

The headquarters of PYGMALION & ASSOCIES is located in PARIS (75013), in the department Paris.

Where to find the tax return of PYGMALION & ASSOCIES ?

The tax return of PYGMALION & ASSOCIES 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 PYGMALION & ASSOCIES operate?

PYGMALION & ASSOCIES operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.