EURL PNA DEVELOPPEMENT : revenue, balance sheet and financial ratios

EURL PNA DEVELOPPEMENT is a French company founded 19 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in PARIS (75016), this company of category PME shows in 2018 a revenue of 474 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - EURL PNA DEVELOPPEMENT (SIREN 493983860)
Indicator 2018 2017 2016 2015
Revenue 474 037 € 418 388 € 322 166 € 336 916 €
Net income 214 234 € 66 467 € 28 203 € 64 332 €
EBITDA 136 636 € 102 094 € 49 542 € 57 396 €
Net margin 45.2% 15.9% 8.8% 19.1%

Revenue and income statement

In 2018, EURL PNA DEVELOPPEMENT achieves revenue of 474 k€. Over the period 2015-2018, the company shows strong growth with a CAGR (compound annual growth rate) of +12.1%. Vs 2017, growth of +13% (418 k€ -> 474 k€). After deducting consumption (0 €), gross margin stands at 474 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 137 k€, representing 28.8% of revenue. Positive scissor effect: EBITDA margin improves by +4.4 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 214 k€, i.e. 45.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2018) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

474 037 €

Gross margin (2018) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

474 037 €

EBITDA (2018) ?
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

136 636 €

EBIT (2018) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

133 563 €

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

214 234 €

EBITDA margin (2018) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

28.8%

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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 26%. 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 72%. 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 42.4% 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 (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

26.008%

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

71.624%

Cash flow / Revenue (2018) ?
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

42.416%

Repayment capacity (2018) ?
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

0.746

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

49.9%

Solvency indicators evolution
EURL PNA DEVELOPPEMENT

Sector positioning

Debt ratio
26.01 2018
2016
2017
2018
Q1: 0.0
Med: 4.47
Q3: 43.83
Average -11 pts over 3 years

In 2018, the debt ratio of EURL PNA DEVELOPPEMENT (26.01) 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
71.62% 2018
2016
2017
2018
Q1: 5.79%
Med: 39.4%
Q3: 72.72%
Good +6 pts over 3 years

In 2018, the financial autonomy of EURL PNA DEVELOPPEMENT (71.6%) 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
0.75 years 2018
2016
2017
2018
Q1: 0.0 years
Med: 0.0 years
Q3: 0.66 years
Average

In 2018, the repayment capacity of EURL PNA DEVELOPPEMENT (0.75) 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 1000.08. 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 13.5x. Operating income very largely covers interest expenses: high safety margin.

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

1000.078

Interest coverage (2018) ?
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

13.537

Liquidity indicators evolution
EURL PNA DEVELOPPEMENT

Sector positioning

Liquidity ratio
1000.08 2018
2016
2017
2018
Q1: 134.77
Med: 263.73
Q3: 636.73
Excellent

In 2018, the liquidity ratio of EURL PNA DEVELOPPEMENT (1000.08) 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
13.54x 2018
2016
2017
2018
Q1: 0.0x
Med: 0.0x
Q3: 0.32x
Excellent

In 2018, the interest coverage of EURL PNA DEVELOPPEMENT (13.5x) 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: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 17 days. Favorable situation: supplier credit is longer than customer credit by 16 days. Overall, WCR represents 416 days of revenue, i.e. 548 k€ to permanently finance. Over 2015-2018, WCR increased by +37%, requiring additional financing.

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

547 627 €

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

1 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

17 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 in days of revenue (2018) ?
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

416 j

WCR and payment terms evolution
EURL PNA DEVELOPPEMENT

Positioning of EURL PNA DEVELOPPEMENT in its sector

Comparison with sector Conseil pour les affaires et autres conseils de gestion

Valuation estimate

Based on 69 transactions of similar company sales in 2018, the value of EURL PNA DEVELOPPEMENT is estimated at 427 892 € (range 194 142€ - 996 173€). With an EBITDA of 136 636€, the sector multiple of 3.1x is applied. The price/revenue ratio is 0.33x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2018
69 tx
194k€ 427k€ 996k€
427 892 € Range: 194 142€ - 996 173€
NAF 5 année 2018

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
136 636 € × 3.1x
Estimation 429 637 €
192 662€ - 966 527€
Revenue Multiple 30%
474 037 € × 0.33x
Estimation 158 282 €
95 460€ - 267 429€
Net Income Multiple 20%
214 234 € × 3.9x
Estimation 827 946 €
345 869€ - 2 163 405€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 69 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 (Conseil pour les affaires et autres conseils de gestion)

Compare EURL PNA DEVELOPPEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion

Frequently asked questions about EURL PNA DEVELOPPEMENT

What is the revenue of EURL PNA DEVELOPPEMENT ?

The revenue of EURL PNA DEVELOPPEMENT in 2018 is 474 k€.

Is EURL PNA DEVELOPPEMENT profitable?

Yes, EURL PNA DEVELOPPEMENT generated a net profit of 214 k€ in 2018.

Where is the headquarters of EURL PNA DEVELOPPEMENT ?

The headquarters of EURL PNA DEVELOPPEMENT is located in PARIS (75016), in the department Paris.

Where to find the tax return of EURL PNA DEVELOPPEMENT ?

The tax return of EURL PNA DEVELOPPEMENT 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 EURL PNA DEVELOPPEMENT operate?

EURL PNA DEVELOPPEMENT operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.