SARL PAIS FILS : revenue, balance sheet and financial ratios

SARL PAIS FILS is a French company founded 26 years ago, specialized in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment. Based in PASSY-SUR-MARNE (02850), this company of category PME shows in 2018 a revenue of 905 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - SARL PAIS FILS (SIREN 430046433)
Indicator 2021 2020 2018 2017 2016 2015 2014
Revenue N/C N/C 904 627 € 1 307 236 € 1 323 853 € 874 195 € 1 796 501 €
Net income 188 980 € 69 889 € 32 781 € 216 592 € 152 370 € 120 031 € 285 096 €
EBITDA N/C N/C 33 615 € 256 374 € 152 248 € 26 541 € 356 954 €
Net margin N/C N/C 3.6% 16.6% 11.5% 13.7% 15.9%

Revenue and income statement

In 2021, SARL PAIS FILS generates positive net income of 189 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2014-2021: 285 k€ -> 189 k€.

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

188 980 €

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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 92%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

1.246%

Financial autonomy (2021) ?
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

92.459%

Asset age ratio (2021) ?
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

31.9%

Solvency indicators evolution
SARL PAIS FILS

Sector positioning

Debt ratio
1.25 2021
2018
2020
2021
Q1: 1.25
Med: 24.71
Q3: 82.33
Excellent -27 pts over 3 years

In 2021, the debt ratio of SARL PAIS FILS (1.25) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
92.46% 2021
2018
2020
2021
Q1: 9.07%
Med: 28.57%
Q3: 48.92%
Excellent

In 2021, the financial autonomy of SARL PAIS FILS (92.5%) 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.

Repayment capacity
6.39 years 2018
2018
Q1: 0.0 years
Med: 0.04 years
Q3: 0.91 years
Average

In 2018, the repayment capacity of SARL PAIS FILS (6.39) 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 1487.23. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2021) ?
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

1487.229

Liquidity indicators evolution
SARL PAIS FILS

Sector positioning

Liquidity ratio
1487.23 2021
2018
2020
2021
Q1: 134.5
Med: 189.85
Q3: 282.26
Excellent

In 2021, the liquidity ratio of SARL PAIS FILS (1487.23) 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
183.14x 2018
2018
Q1: 0.0x
Med: 0.13x
Q3: 2.27x
Excellent

In 2018, the interest coverage of SARL PAIS FILS (183.1x) 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: 486 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 548 days. Excellent situation: suppliers finance 62 days of the operating cycle (retail model).

Operating WCR (2021) ?
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 (2021) ?
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

486 j

Supplier credit (2021) ?
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

548 j

Inventory turnover (2021) ?
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 FILS

Positioning of SARL PAIS FILS in its sector

Comparison with sector Travaux de maçonnerie générale et gros œuvre de bâtiment

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (28 transactions). This range of 229 515€ to 1 027 036€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2021
Indicative
229k€ 421k€ 1027k€
421 333 € Range: 229 515€ - 1 027 036€
NAF 5 année 2021

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 28 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 maçonnerie générale et gros œuvre de bâtiment)

Compare SARL PAIS FILS with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de maçonnerie générale et gros œuvre de bâtiment

Frequently asked questions about SARL PAIS FILS

What is the revenue of SARL PAIS FILS ?

The revenue of SARL PAIS FILS in 2018 is 905 k€.

Is SARL PAIS FILS profitable?

Yes, SARL PAIS FILS generated a net profit of 189 k€ in 2021.

Where is the headquarters of SARL PAIS FILS ?

The headquarters of SARL PAIS FILS is located in PASSY-SUR-MARNE (02850), in the department Aisne.

Where to find the tax return of SARL PAIS FILS ?

The tax return of SARL PAIS 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).

In which sector does SARL PAIS FILS operate?

SARL PAIS FILS operates in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment (NAF code 43.99C). See the 'Sector positioning' section above to compare the company with its competitors.