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ETABLISSEMENTS PASCAL IGOUASSEL : revenue, balance sheet and financial ratios

ETABLISSEMENTS PASCAL IGOUASSEL is a French company founded 62 years ago, specialized in the sector Commerce et réparation de motocycles. Based in OLORON-SAINTE-MARIE (64400), this company of category PME shows in 2024 a revenue of 326 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 PASCAL IGOUASSEL (SIREN 310552252)
Indicator 2024
Revenue 326 390 €
Net income -13 673 €
EBITDA -31 929 €
Net margin -4.2%

Revenue and income statement

In 2024, ETABLISSEMENTS PASCAL IGOUASSEL achieves revenue of 326 k€. After deducting consumption (263 k€), gross margin stands at 63 k€, i.e. a rate of 19%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -32 k€, representing -9.8% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -14 k€ (-4.2% 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

326 390 €

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

63 263 €

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

-31 929 €

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

-21 572 €

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

-13 673 €

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

-9.8%

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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 969%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 8%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

969.183%

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

8.456%

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

-9.434%

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

-4.127

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

3.3%

Solvency indicators evolution
ETABLISSEMENTS PASCAL IGOUASSEL

Sector positioning

Debt ratio
969.18 2024
2024
Q1: 7.73
Med: 34.51
Q3: 99.55
Watch

In 2024, the debt ratio of ETABLISSEMENTS PASCAL IG... (969.18) 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
8.46% 2024
2024
Q1: 18.65%
Med: 38.73%
Q3: 59.85%
Watch

In 2024, the financial autonomy of ETABLISSEMENTS PASCAL IG... (8.5%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
-4.13 years 2024
2024
Q1: -0.34 years
Med: 0.46 years
Q3: 3.26 years
Excellent

In 2024, the repayment capacity of ETABLISSEMENTS PASCAL IG... (-4.13) 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 401.15. 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

401.148

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

-0.999

Liquidity indicators evolution
ETABLISSEMENTS PASCAL IGOUASSEL

Sector positioning

Liquidity ratio
401.15 2024
2024
Q1: 160.09
Med: 227.3
Q3: 352.06
Excellent

In 2024, the liquidity ratio of ETABLISSEMENTS PASCAL IG... (401.15) 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
-1.0x 2024
2024
Q1: -0.63x
Med: 1.46x
Q3: 12.42x
Average

In 2024, the interest coverage of ETABLISSEMENTS PASCAL IG... (-1.0x) 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: 11 days. Favorable situation: supplier credit is longer than customer credit by 11 days. Inventory turnover is 190 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 190 days of revenue, i.e. 172 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

172 275 €

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

11 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

190 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

190 j

WCR and payment terms evolution
ETABLISSEMENTS PASCAL IGOUASSEL

Positioning of ETABLISSEMENTS PASCAL IGOUASSEL in its sector

Comparison with sector Commerce et réparation de motocycles

Valuation estimate

Based on 137 transactions of similar company sales (all years), the value of ETABLISSEMENTS PASCAL IGOUASSEL is estimated at 55 578 € (range 31 965€ - 87 246€). The price/revenue ratio is 0.17x (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
137 transactions
31k€ 55k€ 87k€
55 578 € Range: 31 965€ - 87 246€
NAF 5 all-time

Valuation method used

Revenue Multiple
326 390 € × 0.17x = 55 578 €
Range: 31 966€ - 87 246€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 137 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 et réparation de motocycles)

Compare ETABLISSEMENTS PASCAL IGOUASSEL with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce et réparation de motocycles

Frequently asked questions about ETABLISSEMENTS PASCAL IGOUASSEL

What is the revenue of ETABLISSEMENTS PASCAL IGOUASSEL ?

The revenue of ETABLISSEMENTS PASCAL IGOUASSEL in 2024 is 326 k€.

Is ETABLISSEMENTS PASCAL IGOUASSEL profitable?

ETABLISSEMENTS PASCAL IGOUASSEL recorded a net loss in 2024.

Where is the headquarters of ETABLISSEMENTS PASCAL IGOUASSEL ?

The headquarters of ETABLISSEMENTS PASCAL IGOUASSEL is located in OLORON-SAINTE-MARIE (64400), in the department Pyrenees-Atlantiques.

Where to find the tax return of ETABLISSEMENTS PASCAL IGOUASSEL ?

The tax return of ETABLISSEMENTS PASCAL IGOUASSEL 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 PASCAL IGOUASSEL operate?

ETABLISSEMENTS PASCAL IGOUASSEL operates in the sector Commerce et réparation de motocycles (NAF code 45.40Z). See the 'Sector positioning' section above to compare the company with its competitors.