SOCIETE ENTREPRISE PELAYO : revenue, balance sheet and financial ratios

SOCIETE ENTREPRISE PELAYO is a French company founded 126 years ago, specialized in the sector Transports routiers de fret interurbains. Based in STAINS (93240), this company of category PME shows in 2024 a revenue of 8.0 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - SOCIETE ENTREPRISE PELAYO (SIREN 311551956)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 8 015 849 € 9 637 947 € 11 978 505 € 9 783 508 € 10 776 999 € 12 481 687 € 12 959 483 € 13 096 901 € 10 311 768 €
Net income -295 111 € 77 378 € -26 271 € -56 223 € 125 101 € 196 351 € 580 578 € 455 104 € 159 996 €
EBITDA -533 674 € 17 946 € -150 689 € -271 643 € -60 571 € 118 828 € 548 676 € 445 263 € -33 095 €
Net margin -3.7% 0.8% -0.2% -0.6% 1.2% 1.6% 4.5% 3.5% 1.6%

Revenue and income statement

In 2024, SOCIETE ENTREPRISE PELAYO achieves revenue of 8.0 M€. Activity remains stable over the period (CAGR: -3.1%). Significant drop of -17% vs 2023. After deducting consumption (63 k€), gross margin stands at 8.0 M€, i.e. a rate of 99%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -534 k€, representing -6.7% of revenue. Warning negative scissor effect: despite revenue change (-17%), EBITDA varies by -3074%, reducing margin by 6.8 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -295 k€ (-3.7% of revenue), which will impact equity.

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

8 015 849 €

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

7 952 643 €

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

-533 674 €

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

-526 948 €

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

-295 111 €

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

-6.7%

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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 62%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 19%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

61.886%

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

19.473%

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

-5.946%

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

-1.273

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

10.2%

Solvency indicators evolution
SOCIETE ENTREPRISE PELAYO

Sector positioning

Debt ratio
61.89 2024
2022
2023
2024
Q1: 3.42
Med: 30.72
Q3: 89.85
Average -9 pts over 3 years

In 2024, the debt ratio of SOCIETE ENTREPRISE PELAYO (61.89) 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
19.47% 2024
2022
2023
2024
Q1: 17.96%
Med: 34.26%
Q3: 52.09%
Average

In 2024, the financial autonomy of SOCIETE ENTREPRISE PELAYO (19.5%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
-1.27 years 2024
2022
2023
2024
Q1: -0.01 years
Med: 0.02 years
Q3: 1.91 years
Excellent

In 2024, the repayment capacity of SOCIETE ENTREPRISE PELAYO (-1.27) 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 131.71. 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

131.706

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

-1.624

Liquidity indicators evolution
SOCIETE ENTREPRISE PELAYO

Sector positioning

Liquidity ratio
131.71 2024
2022
2023
2024
Q1: 122.42
Med: 168.88
Q3: 241.43
Average

In 2024, the liquidity ratio of SOCIETE ENTREPRISE PELAYO (131.71) 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
-1.62x 2024
2022
2023
2024
Q1: -0.19x
Med: 0.0x
Q3: 4.8x
Average

In 2024, the interest coverage of SOCIETE ENTREPRISE PELAYO (-1.6x) 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. Average customer payment term: 169 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 152 days. The company must finance 17 days of gap between collections and payments. Inventory turnover is 15 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 238 days of revenue, i.e. 5.3 M€ to permanently finance. Notable WCR improvement over the period (-27%), 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

5 291 102 €

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

169 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

152 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

15 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

238 j

WCR and payment terms evolution
SOCIETE ENTREPRISE PELAYO

Positioning of SOCIETE ENTREPRISE PELAYO in its sector

Comparison with sector Transports routiers de fret interurbains

Valuation estimate

Based on 71 transactions of similar company sales in 2024, the value of SOCIETE ENTREPRISE PELAYO is estimated at 1 817 065 € (range 848 795€ - 2 963 109€). The price/revenue ratio is 0.23x (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
71 tx
848k€ 1817k€ 2963k€
1 817 065 € Range: 848 795€ - 2 963 109€
NAF 5 année 2024

Valuation method used

Revenue Multiple
8 015 849 € × 0.23x = 1 817 065 €
Range: 848 796€ - 2 963 110€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 71 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 (Transports routiers de fret interurbains)

Compare SOCIETE ENTREPRISE PELAYO with other companies in the same sector:

Voir toutes les statistiques du secteur Transports routiers de fret interurbains

Frequently asked questions about SOCIETE ENTREPRISE PELAYO

What is the revenue of SOCIETE ENTREPRISE PELAYO ?

The revenue of SOCIETE ENTREPRISE PELAYO in 2024 is 8.0 M€.

Is SOCIETE ENTREPRISE PELAYO profitable?

SOCIETE ENTREPRISE PELAYO recorded a net loss in 2024.

Where is the headquarters of SOCIETE ENTREPRISE PELAYO ?

The headquarters of SOCIETE ENTREPRISE PELAYO is located in STAINS (93240), in the department Seine-Saint-Denis.

Where to find the tax return of SOCIETE ENTREPRISE PELAYO ?

The tax return of SOCIETE ENTREPRISE PELAYO 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 SOCIETE ENTREPRISE PELAYO operate?

SOCIETE ENTREPRISE PELAYO operates in the sector Transports routiers de fret interurbains (NAF code 49.41A). See the 'Sector positioning' section above to compare the company with its competitors.