Employees: 11 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 1981-07-15 (44 years)Status: ActiveBusiness sector: Travaux de plâtrerieLocation: LES MARTRES-DE-VEYRE (63730), Puy-de-Dome
SARL PAIS : revenue, balance sheet and financial ratios
SARL PAIS is a French company
founded 44 years ago,
specialized in the sector Travaux de plâtrerie.
Based in LES MARTRES-DE-VEYRE (63730),
this company of category PME
shows in 2023 a revenue of 1.1 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2025, SARL PAIS generates positive net income of 70 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 15 k€ -> 70 k€.
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
69 626 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 57%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 18%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
Debt ratio (2025)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
56.598%
Financial autonomy (2025)
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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
18.272%
Asset age ratio (2025)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Debt ratio
12.363
10.845
21.393
47.701
225.977
172.554
237.89
458.714
288.756
56.598
Financial autonomy
38.546
47.295
40.199
15.333
22.144
26.184
21.219
10.946
14.35
18.272
Repayment capacity
1.169
1.7
-42.959
-0.444
4.099
6.884
None
-3.276
None
None
Cash flow / Revenue
1.519%
1.187%
-0.058%
-5.998%
5.711%
3.866%
None%
-6.792%
None%
None%
Sector positioning
Debt ratio
56.62025
2023
2024
2025
Q1: 2.43
Med: 17.47
Q3: 47.18
Average
In 2025, the debt ratio of SARL PAIS (56.60) 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
18.27%2025
2023
2024
2025
Q1: 23.31%
Med: 42.83%
Q3: 59.32%
Watch
In 2025, the financial autonomy of SARL PAIS (18.3%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.
Repayment capacity
-3.28 years2023
2023
Q1: 0.0 years
Med: 0.04 years
Q3: 1.08 years
Excellent
In 2023, the repayment capacity of SARL PAIS (-3.28) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 176.54. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2025)
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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
176.542
Liquidity indicators evolution SARL PAIS
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Liquidity ratio
158.993
184.613
172.232
117.699
339.791
324.172
323.991
235.237
208.442
176.542
Interest coverage
1.6
1.576
-258.667
-0.265
0.405
2.385
None
-2.559
None
None
Sector positioning
Liquidity ratio
176.542025
2023
2024
2025
Q1: 157.61
Med: 216.86
Q3: 325.54
Average-25 pts over 3 years
In 2025, the liquidity ratio of SARL PAIS (176.54) 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
-2.56x2023
2023
Q1: 0.0x
Med: 0.01x
Q3: 2.01x
Average
In 2023, the interest coverage of SARL PAIS (-2.6x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.
Working capital requirement (WCR) and payment terms
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.
Operating WCR (2025)
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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 (2025)
?
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 (2025)
?
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
0 j
Inventory turnover (2025)
?
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 SARL PAIS
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Operating WCR
305 955 €
254 659 €
258 227 €
297 223 €
164 065 €
168 972 €
0 €
174 797 €
0 €
0 €
Inventory turnover (days)
7
8
6
9
8
6
0
9
0
0
Customer payment term (days)
65
66
50
67
36
46
0
70
0
0
Supplier payment term (days)
60
55
37
68
29
44
0
40
0
0
Positioning of SARL PAIS in its sector
Comparison with sector Travaux de plâtrerie
Valuation estimate
Indicative estimate only : the number of comparable transactions in this sector is limited (39 transactions).
This range of 113 492€ to 478 910€ is provided for information purposes only and requires in-depth analysis to be confirmed.
Estimated enterprise value2025
Indicative
113k€248k€478k€
248 649 €Range: 113 492€ - 478 910€
NAF 4 année 2025
Aggregated at NAF sub-class level
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 39 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 (Travaux de plâtrerie)
Compare SARL PAIS with other companies in the same sector:
Yes, SARL PAIS generated a net profit of 70 k€ in 2025.
Where is the headquarters of SARL PAIS ?
The headquarters of SARL PAIS is located in LES MARTRES-DE-VEYRE (63730), in the department Puy-de-Dome.
Where to find the tax return of SARL PAIS ?
The tax return of SARL PAIS 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 SARL PAIS operate?
SARL PAIS operates in the sector Travaux de plâtrerie (NAF code 43.31Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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