ETABLISSEMENTS PACCARD : revenue, balance sheet and financial ratios

ETABLISSEMENTS PACCARD is a French company founded 62 years ago, specialized in the sector Activités des marchands de biens immobiliers. Based in UGINE (73400), this company of category PME shows in 2024 a revenue of 275 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 - ETABLISSEMENTS PACCARD (SIREN 076420173)
Indicator 2024 2023 2021 2020 2019 2018 2017 2016
Revenue 275 195 € 261 939 € 60 429 € 197 106 € 53 212 € 262 388 € 275 027 € 323 140 €
Net income -110 972 € 81 323 € 1 678 € 10 697 € 12 280 € 23 063 € 24 339 € 24 989 €
EBITDA -92 743 € -69 472 € -34 545 € 3 740 € -10 214 € 12 173 € 18 521 € 10 371 €
Net margin -40.3% 31.0% 2.8% 5.4% 23.1% 8.8% 8.8% 7.7%

Revenue and income statement

In 2024, ETABLISSEMENTS PACCARD achieves revenue of 275 k€. Activity remains stable over the period (CAGR: -2.0%). Vs 2023: +5%. After deducting consumption (250 k€), gross margin stands at 25 k€, i.e. a rate of 9%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -93 k€, representing -33.7% of revenue. Warning negative scissor effect: despite revenue change (+5%), EBITDA varies by -33%, reducing margin by 7.2 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -111 k€ (-40.3% of revenue), which will impact equity.

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

275 195 €

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

24 898 €

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

-92 743 €

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

-112 725 €

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

-110 972 €

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

-33.7%

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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 19%. 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 80%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

18.604%

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

80.468%

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

-33.068%

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

-2.59

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

73.6%

Solvency indicators evolution
ETABLISSEMENTS PACCARD

Sector positioning

Debt ratio
18.6 2024
2021
2023
2024
Q1: 0.0
Med: 5.94
Q3: 188.9
Average +11 pts over 3 years

In 2024, the debt ratio of ETABLISSEMENTS PACCARD (18.60) 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
80.47% 2024
2021
2023
2024
Q1: 0.0%
Med: 12.3%
Q3: 57.41%
Excellent

In 2024, the financial autonomy of ETABLISSEMENTS PACCARD (80.5%) 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
-2.59 years 2024
2021
2023
2024
Q1: -9.06 years
Med: 0.0 years
Q3: 2.45 years
Good +18 pts over 3 years

In 2024, the repayment capacity of ETABLISSEMENTS PACCARD (-2.59) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 864.07. 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

864.069

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

-2.16

Liquidity indicators evolution
ETABLISSEMENTS PACCARD

Sector positioning

Liquidity ratio
864.07 2024
2021
2023
2024
Q1: 148.32
Med: 585.43
Q3: 3614.66
Good -23 pts over 3 years

In 2024, the liquidity ratio of ETABLISSEMENTS PACCARD (864.07) 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
-2.16x 2024
2021
2023
2024
Q1: -12.26x
Med: 0.0x
Q3: 5.03x
Average +21 pts over 3 years

In 2024, the interest coverage of ETABLISSEMENTS PACCARD (-2.2x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 536 days. Excellent situation: suppliers finance 536 days of the operating cycle (retail model). Inventory turnover is 434 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 414 days of revenue, i.e. 316 k€ to permanently finance. Notable WCR improvement over the period (-62%), freeing up cash.

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

316 494 €

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

0 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

536 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

434 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

414 j

WCR and payment terms evolution
ETABLISSEMENTS PACCARD

Positioning of ETABLISSEMENTS PACCARD in its sector

Comparison with sector Activités des marchands de biens immobiliers

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (22 transactions). This range of 89 200€ to 225 377€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
89k€ 190k€ 225k€
190 824 € Range: 89 200€ - 225 377€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 22 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 marchands de biens immobiliers)

Compare ETABLISSEMENTS PACCARD with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des marchands de biens immobiliers

Frequently asked questions about ETABLISSEMENTS PACCARD

What is the revenue of ETABLISSEMENTS PACCARD ?

The revenue of ETABLISSEMENTS PACCARD in 2024 is 275 k€.

Is ETABLISSEMENTS PACCARD profitable?

ETABLISSEMENTS PACCARD recorded a net loss in 2024.

Where is the headquarters of ETABLISSEMENTS PACCARD ?

The headquarters of ETABLISSEMENTS PACCARD is located in UGINE (73400), in the department Savoie.

Where to find the tax return of ETABLISSEMENTS PACCARD ?

The tax return of ETABLISSEMENTS PACCARD 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 PACCARD operate?

ETABLISSEMENTS PACCARD operates in the sector Activités des marchands de biens immobiliers (NAF code 68.10Z). See the 'Sector positioning' section above to compare the company with its competitors.