Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

AU PASSE SIMPLE : revenue, balance sheet and financial ratios

AU PASSE SIMPLE is a French company founded 43 years ago, specialized in the sector Fabrication d’autres meubles et industries connexes de l’ameublement. Based in EVREUX (27000), this company of category PME shows in 2016 a revenue of 810 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

Financial history - AU PASSE SIMPLE (SIREN 326862927)
Indicator 2018 2017 2016
Revenue N/C N/C 810 381 €
Net income 40 597 € 17 604 € 42 662 €
EBITDA N/C N/C 72 299 €
Net margin N/C N/C 5.3%

Revenue and income statement

In 2018, AU PASSE SIMPLE generates positive net income of 41 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2018: 43 k€ -> 41 k€.

Net income (2018) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

40 597 €

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 21%. 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 66%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2018) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

20.61%

Financial autonomy (2018) ?
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

65.625%

Asset age ratio (2018) ?
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

18.7%

Solvency indicators evolution
AU PASSE SIMPLE

Sector positioning

Debt ratio
20.61 2018
2016
2017
2018
Q1: 1.01
Med: 20.71
Q3: 83.95
Good +14 pts over 3 years

In 2018, the debt ratio of AU PASSE SIMPLE (20.61) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
65.62% 2018
2016
2017
2018
Q1: 11.05%
Med: 31.25%
Q3: 59.6%
Excellent

In 2018, the financial autonomy of AU PASSE SIMPLE (65.6%) 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
0.38 years 2016
2016
Q1: 0.0 years
Med: 0.01 years
Q3: 1.33 years
Average

In 2016, the repayment capacity of AU PASSE SIMPLE (0.38) 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 340.74. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2018) ?
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

340.741

Liquidity indicators evolution
AU PASSE SIMPLE

Sector positioning

Liquidity ratio
340.74 2018
2016
2017
2018
Q1: 110.64
Med: 181.78
Q3: 298.55
Excellent +5 pts over 3 years

In 2018, the liquidity ratio of AU PASSE SIMPLE (340.74) 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
0.78x 2016
2016
Q1: 0.0x
Med: 0.0x
Q3: 4.25x
Good

In 2016, the interest coverage of AU PASSE SIMPLE (0.8x) 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.

Operating WCR (2018) ?
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 (2018) ?
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 (2018) ?
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 (2018) ?
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
AU PASSE SIMPLE

Positioning of AU PASSE SIMPLE in its sector

Comparison with sector Fabrication d’autres meubles et industries connexes de l’ameublement

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (40 transactions). This range of 55 942€ to 648 146€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2018
Indicative
55k€ 293k€ 648k€
293 324 € Range: 55 942€ - 648 146€
NAF 4 all-time Aggregated at NAF sub-class level
How is this estimate calculated?

This estimate is based on the analysis of 40 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 (Fabrication d’autres meubles et industries connexes de l’ameublement)

Compare AU PASSE SIMPLE with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d’autres meubles et industries connexes de l’ameublement

Frequently asked questions about AU PASSE SIMPLE

What is the revenue of AU PASSE SIMPLE ?

The revenue of AU PASSE SIMPLE in 2016 is 810 k€.

Is AU PASSE SIMPLE profitable?

Yes, AU PASSE SIMPLE generated a net profit of 41 k€ in 2018.

Where is the headquarters of AU PASSE SIMPLE ?

The headquarters of AU PASSE SIMPLE is located in EVREUX (27000), in the department Eure.

Where to find the tax return of AU PASSE SIMPLE ?

The tax return of AU PASSE SIMPLE 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 AU PASSE SIMPLE operate?

AU PASSE SIMPLE operates in the sector Fabrication d’autres meubles et industries connexes de l’ameublement (NAF code 31.09B). See the 'Sector positioning' section above to compare the company with its competitors.