CABINET PFISTER : revenue, balance sheet and financial ratios

CABINET PFISTER is a French company founded 32 years ago, specialized in the sector Activités des agences de recouvrement de factures et des sociétés d'information financière sur la clientèle. Based in PERPIGNAN (66000), this company of category PME shows in 2017 a revenue of 595 k€. 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 - CABINET PFISTER (SIREN 394403075)
Indicator 2017 2016
Revenue 594 605 € 605 841 €
Net income 5 806 € 33 336 €
EBITDA 10 572 € -2 866 €
Net margin 1.0% 5.5%

Revenue and income statement

In 2017, CABINET PFISTER achieves revenue of 595 k€. Slight decline of -2% vs 2016. After deducting consumption (0 €), gross margin stands at 595 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 11 k€, representing 1.8% of revenue. Positive scissor effect: EBITDA margin improves by +2.3 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 6 k€, i.e. 1.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2017) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

594 605 €

Gross margin (2017) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

594 605 €

EBITDA (2017) ?
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

10 572 €

EBIT (2017) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

1 983 €

Net income (2017) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

5 806 €

EBITDA margin (2017) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

1.8%

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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 87%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 35%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 11.6 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 2.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2017) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

86.603%

Financial autonomy (2017) ?
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

35.265%

Cash flow / Revenue (2017) ?
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

2.42%

Repayment capacity (2017) ?
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

11.587

Asset age ratio (2017) ?
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

12.9%

Solvency indicators evolution
CABINET PFISTER

Sector positioning

Debt ratio
86.6 2017
2016
2017
Q1: 0.0
Med: 2.6
Q3: 35.77
Watch

In 2017, the debt ratio of CABINET PFISTER (86.60) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
35.27% 2017
2016
2017
Q1: 15.44%
Med: 34.22%
Q3: 58.82%
Good

In 2017, the financial autonomy of CABINET PFISTER (35.3%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
11.59 years 2017
2016
2017
Q1: 0.0 years
Med: 0.0 years
Q3: 0.8 years
Watch

In 2017, the repayment capacity of CABINET PFISTER (11.59) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 182.63. 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 24.3x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2017) ?
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

182.628

Interest coverage (2017) ?
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

24.3

Liquidity indicators evolution
CABINET PFISTER

Sector positioning

Liquidity ratio
182.63 2017
2016
2017
Q1: 112.48
Med: 164.23
Q3: 303.73
Good -6 pts over 2 years

In 2017, the liquidity ratio of CABINET PFISTER (182.63) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
24.3x 2017
2016
2017
Q1: 0.0x
Med: 0.0x
Q3: 0.86x
Excellent +55 pts over 2 years

In 2017, the interest coverage of CABINET PFISTER (24.3x) 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: 137 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 8 days. The gap of 129 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 14 days of revenue, i.e. 23 k€ to permanently finance.

Operating WCR (2017) ?
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

22 744 €

Customer credit (2017) ?
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

137 j

Supplier credit (2017) ?
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

8 j

Inventory turnover (2017) ?
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 (2017) ?
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

14 j

WCR and payment terms evolution
CABINET PFISTER

Positioning of CABINET PFISTER in its sector

Comparison with sector Activités des agences de recouvrement de factures et des sociétés d'information financière sur la clientèle

Valuation estimate

Based on 158 transactions of similar company sales (all years), the value of CABINET PFISTER is estimated at 85 002 € (range 39 951€ - 170 171€). With an EBITDA of 10 572€, the sector multiple of 3.3x is applied. The price/revenue ratio is 0.36x (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 2017
158 transactions
39k€ 85k€ 170k€
85 002 € Range: 39 951€ - 170 171€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
10 572 € × 3.3x
Estimation 35 255 €
11 408€ - 83 625€
Revenue Multiple 30%
594 605 € × 0.36x
Estimation 211 911 €
110 765€ - 397 121€
Net Income Multiple 20%
5 806 € × 3.3x
Estimation 19 010 €
5 091€ - 46 115€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 158 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 (Activités des agences de recouvrement de factures et des sociétés d'information financière sur la clientèle)

Compare CABINET PFISTER with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des agences de recouvrement de factures et des sociétés d'information financière sur la clientèle

Frequently asked questions about CABINET PFISTER

What is the revenue of CABINET PFISTER ?

The revenue of CABINET PFISTER in 2017 is 595 k€.

Is CABINET PFISTER profitable?

Yes, CABINET PFISTER generated a net profit of 6 k€ in 2017.

Where is the headquarters of CABINET PFISTER ?

The headquarters of CABINET PFISTER is located in PERPIGNAN (66000), in the department Pyrenees-Orientales.

Where to find the tax return of CABINET PFISTER ?

The tax return of CABINET PFISTER 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 CABINET PFISTER operate?

CABINET PFISTER operates in the sector Activités des agences de recouvrement de factures et des sociétés d'information financière sur la clientèle (NAF code 82.91Z). See the 'Sector positioning' section above to compare the company with its competitors.