SIREN : 829413368
SARL PAT-GUI is a French company founded 9 years ago, specialized in the sector Débits de boissons. Based in AUXERRE (89000), this company of category PME shows in 2025 a revenue of 188 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-02
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Kennzahl | 2025 | 2024 | 2018 |
|---|---|---|---|
| Umsatz | 188 434 € | 201 101 € | 124 662 € |
| Nettoergebnis | 3 017 € | 10 535 € | -90 € |
| EBITDA | 5 691 € | 18 769 € | 467 € |
| Nettomarge | 1.6% | 5.2% | -0.1% |
In 2025, SARL PAT-GUI achieves revenue of 188 k€. Over the period 2018-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +6.1%. Slight decline of -6% vs 2024. After deducting consumption (66 k€), gross margin stands at 123 k€, i.e. a rate of 65%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 6 k€, representing 3.0% of revenue. Warning negative scissor effect: despite revenue change (-6%), EBITDA varies by -70%, reducing margin by 6.3 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 3 k€, i.e. 1.6% of revenue. This profit can be retained or distributed to shareholders.
188 434 €
122 852 €
5 691 €
4 437 €
3 017 €
3.0%
The debt ratio (= Financial debt / Equity x 100) stands at 5%. 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 3%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 3.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
4.869%
3.218%
3.798%
0.221
14.9%
In 2025, the debt ratio of SARL PAT-GUI (4.87) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2025, the financial autonomy of SARL PAT-GUI (3.2%) 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.
In 2025, the repayment capacity of SARL PAT-GUI (0.22) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 60.56. 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 9.2x. Operating income very largely covers interest expenses: high safety margin.
60.562
9.155
In 2025, the liquidity ratio of SARL PAT-GUI (60.56) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
In 2025, the interest coverage of SARL PAT-GUI (9.2x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 12 days. Favorable situation: supplier credit is longer than customer credit by 11 days. Inventory turnover is 4 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-47 days): operations structurally generate cash. Over 2018-2025, WCR increased by +41%, requiring additional financing.
-24 566 €
1 j
12 j
4 j
-47 j
Based on 66 transactions of similar company sales
in 2025,
the value of SARL PAT-GUI is estimated at
65 648 €
(range 43 396€ - 100 509€).
With an EBITDA of 5 691€, the sector multiple of 7.6x is applied.
The price/revenue ratio is 0.70x
(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.
Medium reliability: estimate to be confirmed with in-depth analysis.
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This estimate is based on the analysis of 66 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare SARL PAT-GUI with other companies in the same sector:
The revenue of SARL PAT-GUI in 2025 is 188 k€.
Yes, SARL PAT-GUI generated a net profit of 3 k€ in 2025.
The headquarters of SARL PAT-GUI is located in AUXERRE (89000), in the department Yonne.
The tax return of SARL PAT-GUI 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).
SARL PAT-GUI operates in the sector Débits de boissons (NAF code 56.30Z). See the 'Sector positioning' section above to compare the company with its competitors.