ETABLISSEMENTS J. PANSU ET COMPAGNIE : revenue, balance sheet and financial ratios

ETABLISSEMENTS J. PANSU ET COMPAGNIE is a French company founded 69 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de textiles. Based in PARIS (75010), this company of category PME shows in 2023 a revenue of 2.1 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 - ETABLISSEMENTS J. PANSU ET COMPAGNIE (SIREN 572080026)
Indicator 2023 2022 2021 2020 2019
Revenue 2 118 750 € 2 419 984 € 1 204 012 € 1 204 012 € 1 848 930 €
Net income 121 693 € 310 886 € -446 759 € -446 759 € -45 480 €
EBITDA 442 985 € 516 157 € -168 879 € -168 879 € 104 319 €
Net margin 5.7% 12.8% -37.1% -37.1% -2.5%

Revenue and income statement

In 2023, ETABLISSEMENTS J. PANSU ET COMPAGNIE achieves revenue of 2.1 M€. Revenue is growing positively over 5 years (CAGR: +3.5%). Significant drop of -12% vs 2022. After deducting consumption (853 k€), gross margin stands at 1.3 M€, i.e. a rate of 60%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 443 k€, representing 20.9% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 122 k€, i.e. 5.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 118 750 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 265 386 €

EBITDA (2023) ?
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

442 985 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

125 126 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

121 693 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

20.9%

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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 32%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 63%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 20.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

32.015%

Financial autonomy (2023) ?
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

63.17%

Cash flow / Revenue (2023) ?
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

20.743%

Repayment capacity (2023) ?
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

0.732

Asset age ratio (2023) ?
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

9.1%

Solvency indicators evolution
ETABLISSEMENTS J. PANSU ET COMPAGNIE

Sector positioning

Debt ratio
32.02 2023
2021
2022
2023
Q1: 0.01
Med: 13.62
Q3: 59.76
Average -14 pts over 3 years

In 2023, the debt ratio of ETABLISSEMENTS J. PANSU E... (32.02) 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
63.17% 2023
2021
2022
2023
Q1: 9.69%
Med: 38.32%
Q3: 61.97%
Excellent +18 pts over 3 years

In 2023, the financial autonomy of ETABLISSEMENTS J. PANSU E... (63.2%) 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
0.73 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.58 years
Average +37 pts over 3 years

In 2023, the repayment capacity of ETABLISSEMENTS J. PANSU E... (0.73) 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 590.43. 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 0.8x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2023) ?
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

590.429

Interest coverage (2023) ?
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

0.819

Liquidity indicators evolution
ETABLISSEMENTS J. PANSU ET COMPAGNIE

Sector positioning

Liquidity ratio
590.43 2023
2021
2022
2023
Q1: 131.79
Med: 232.37
Q3: 430.36
Excellent

In 2023, the liquidity ratio of ETABLISSEMENTS J. PANSU E... (590.43) 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
0.82x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 6.14x
Good +28 pts over 3 years

In 2023, the interest coverage of ETABLISSEMENTS J. PANSU E... (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. Average customer payment term: 23 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 29 days. Favorable situation: supplier credit is longer than customer credit by 6 days. Inventory turnover is 121 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 72 days of revenue, i.e. 421 k€ to permanently finance. Notable WCR improvement over the period (-21%), freeing up cash.

Operating WCR (2023) ?
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

421 419 €

Customer credit (2023) ?
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

23 j

Supplier credit (2023) ?
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

29 j

Inventory turnover (2023) ?
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

121 j

WCR in days of revenue (2023) ?
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

72 j

WCR and payment terms evolution
ETABLISSEMENTS J. PANSU ET COMPAGNIE

Positioning of ETABLISSEMENTS J. PANSU ET COMPAGNIE in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de textiles

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (28 transactions). This range of 675 736€ to 2 513 160€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
675k€ 1419k€ 2513k€
1 419 369 € Range: 675 736€ - 2 513 160€
NAF 5 all-time

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 28 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 (Commerce de gros (commerce interentreprises) de textiles)

Compare ETABLISSEMENTS J. PANSU ET COMPAGNIE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de textiles

Frequently asked questions about ETABLISSEMENTS J. PANSU ET COMPAGNIE

What is the revenue of ETABLISSEMENTS J. PANSU ET COMPAGNIE ?

The revenue of ETABLISSEMENTS J. PANSU ET COMPAGNIE in 2023 is 2.1 M€.

Is ETABLISSEMENTS J. PANSU ET COMPAGNIE profitable?

Yes, ETABLISSEMENTS J. PANSU ET COMPAGNIE generated a net profit of 122 k€ in 2023.

Where is the headquarters of ETABLISSEMENTS J. PANSU ET COMPAGNIE ?

The headquarters of ETABLISSEMENTS J. PANSU ET COMPAGNIE is located in PARIS (75010), in the department Paris.

Where to find the tax return of ETABLISSEMENTS J. PANSU ET COMPAGNIE ?

The tax return of ETABLISSEMENTS J. PANSU ET COMPAGNIE 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 ETABLISSEMENTS J. PANSU ET COMPAGNIE operate?

ETABLISSEMENTS J. PANSU ET COMPAGNIE operates in the sector Commerce de gros (commerce interentreprises) de textiles (NAF code 46.41Z). See the 'Sector positioning' section above to compare the company with its competitors.