ACTUAL PESSAC TERTIAIRE 2068 : revenue, balance sheet and financial ratios

ACTUAL PESSAC TERTIAIRE 2068 is a French company founded 3 years ago, specialized in the sector Services administratifs combinés de bureau. Based in LAVAL (53000), this company of category GE shows in 2024 a revenue of 2.8 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 - ACTUAL PESSAC TERTIAIRE 2068 (SIREN 922097258)
Indicator 2024 2023
Revenue 2 792 074 € 1 353 312 €
Net income 96 816 € 60 510 €
EBITDA 111 546 € -38 097 €
Net margin 3.5% 4.5%

Revenue and income statement

In 2024, ACTUAL PESSAC TERTIAIRE 2068 achieves revenue of 2.8 M€. Vs 2023, growth of +106% (1.4 M€ -> 2.8 M€). After deducting consumption (0 €), gross margin stands at 2.8 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 112 k€, representing 4.0% of revenue. Positive scissor effect: EBITDA margin improves by +6.8 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 97 k€, i.e. 3.5% of revenue. This profit can be retained or distributed to shareholders.

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

2 792 074 €

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

2 792 074 €

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

111 546 €

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

85 448 €

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

96 816 €

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

4.0%

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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 0%. 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 14%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 3.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

0.0%

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

14.258%

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

3.492%

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

0.0

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

88.4%

Solvency indicators evolution
ACTUAL PESSAC TERTIAIRE 2068

Sector positioning

Debt ratio
0.0 2024
2023
2024
Q1: 0.0
Med: 11.23
Q3: 90.41
Excellent -50 pts over 2 years

In 2024, the debt ratio of ACTUAL PESSAC TERTIAIRE 2068 (0.00) 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
14.26% 2024
2023
2024
Q1: 5.18%
Med: 39.1%
Q3: 79.71%
Average

In 2024, the financial autonomy of ACTUAL PESSAC TERTIAIRE 2068 (14.3%) 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
0.0 years 2024
2023
2024
Q1: 0.0 years
Med: 0.02 years
Q3: 2.9 years
Excellent

In 2024, the repayment capacity of ACTUAL PESSAC TERTIAIRE 2068 (0.00) 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 107.12. 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

107.122

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

0.0

Liquidity indicators evolution
ACTUAL PESSAC TERTIAIRE 2068

Sector positioning

Liquidity ratio
107.12 2024
2023
2024
Q1: 104.39
Med: 336.39
Q3: 1728.48
Average

In 2024, the liquidity ratio of ACTUAL PESSAC TERTIAIRE 2068 (107.12) 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
0.0x 2024
2023
2024
Q1: -24.69x
Med: 0.0x
Q3: 0.2x
Good +23 pts over 2 years

In 2024, the interest coverage of ACTUAL PESSAC TERTIAIRE 2068 (0.0x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 74 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 290 days. Excellent situation: suppliers finance 216 days of the operating cycle (retail model). Overall, WCR represents 66 days of revenue, i.e. 515 k€ to permanently finance.

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

514 551 €

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

74 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

290 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

0 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

66 j

WCR and payment terms evolution
ACTUAL PESSAC TERTIAIRE 2068

Positioning of ACTUAL PESSAC TERTIAIRE 2068 in its sector

Comparison with sector Services administratifs combinés de bureau

Valuation estimate

Based on 173 transactions of similar company sales (all years), the value of ACTUAL PESSAC TERTIAIRE 2068 is estimated at 581 892 € (range 211 265€ - 1 282 899€). With an EBITDA of 111 546€, the sector multiple of 3.4x is applied. The price/revenue ratio is 0.38x (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.

Estimated enterprise value 2024
173 transactions
211k€ 581k€ 1282k€
581 892 € Range: 211 265€ - 1 282 899€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
111 546 € × 3.4x
Estimation 383 344 €
105 021€ - 742 100€
Revenue Multiple 30%
2 792 074 € × 0.38x
Estimation 1 073 268 €
449 405€ - 2 424 281€
Net Income Multiple 20%
96 816 € × 3.5x
Estimation 341 202 €
119 666€ - 922 825€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 173 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 (Services administratifs combinés de bureau)

Compare ACTUAL PESSAC TERTIAIRE 2068 with other companies in the same sector:

Voir toutes les statistiques du secteur Services administratifs combinés de bureau

Frequently asked questions about ACTUAL PESSAC TERTIAIRE 2068

What is the revenue of ACTUAL PESSAC TERTIAIRE 2068 ?

The revenue of ACTUAL PESSAC TERTIAIRE 2068 in 2024 is 2.8 M€.

Is ACTUAL PESSAC TERTIAIRE 2068 profitable?

Yes, ACTUAL PESSAC TERTIAIRE 2068 generated a net profit of 97 k€ in 2024.

Where is the headquarters of ACTUAL PESSAC TERTIAIRE 2068 ?

The headquarters of ACTUAL PESSAC TERTIAIRE 2068 is located in LAVAL (53000), in the department Mayenne.

Where to find the tax return of ACTUAL PESSAC TERTIAIRE 2068 ?

The tax return of ACTUAL PESSAC TERTIAIRE 2068 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 ACTUAL PESSAC TERTIAIRE 2068 operate?

ACTUAL PESSAC TERTIAIRE 2068 operates in the sector Services administratifs combinés de bureau (NAF code 82.11Z). See the 'Sector positioning' section above to compare the company with its competitors.