GUY PACAUD ET FILS : revenue, balance sheet and financial ratios

GUY PACAUD ET FILS is a French company founded 54 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in LE PERRAY-EN-YVELINES (78610), this company of category PME shows in 2018 a revenue of 526 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - GUY PACAUD ET FILS (SIREN 729809574)
Indicator 2018 2017
Revenue 525 648 € 527 923 €
Net income 41 035 € 11 638 €
EBITDA 165 388 € 218 464 €
Net margin 7.8% 2.2%

Revenue and income statement

In 2018, GUY PACAUD ET FILS achieves revenue of 526 k€. Slight decline of -0% vs 2017. After deducting consumption (0 €), gross margin stands at 526 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 165 k€, representing 31.5% of revenue. Warning negative scissor effect: despite revenue change (-0%), EBITDA varies by -24%, reducing margin by 9.9 pts. This reflects costs rising faster than 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 41 k€, i.e. 7.8% 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

525 648 €

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

525 648 €

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

165 388 €

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

63 439 €

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

41 035 €

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

31.5%

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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 353%. 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 21%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 11.0 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 26.2% 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

353.131%

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

21.032%

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

26.198%

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

11.019

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

27.9%

Solvency indicators evolution
GUY PACAUD ET FILS

Sector positioning

Debt ratio
353.13 2018
2017
2018
Q1: 0.0
Med: 13.96
Q3: 156.7
Average

In 2018, the debt ratio of GUY PACAUD ET FILS (353.13) 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
21.03% 2018
2017
2018
Q1: 3.47%
Med: 39.66%
Q3: 79.19%
Average

In 2018, the financial autonomy of GUY PACAUD ET FILS (21.0%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
11.02 years 2018
2017
2018
Q1: 0.0 years
Med: 0.5 years
Q3: 8.02 years
Average

In 2018, the repayment capacity of GUY PACAUD ET FILS (11.02) 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 424.88. 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 13.6x. 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

424.878

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

13.577

Liquidity indicators evolution
GUY PACAUD ET FILS

Sector positioning

Liquidity ratio
424.88 2018
2017
2018
Q1: 74.11
Med: 236.58
Q3: 909.6
Good

In 2018, the liquidity ratio of GUY PACAUD ET FILS (424.88) 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
13.58x 2018
2017
2018
Q1: 0.0x
Med: 0.03x
Q3: 14.62x
Good

In 2018, the interest coverage of GUY PACAUD ET FILS (13.6x) 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: 64 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 81 days. Favorable situation: supplier credit is longer than customer credit by 17 days. Overall, WCR represents 159 days of revenue, i.e. 233 k€ to permanently finance.

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

232 526 €

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

64 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

81 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

159 j

WCR and payment terms evolution
GUY PACAUD ET FILS

Positioning of GUY PACAUD ET FILS in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 184 transactions of similar company sales in 2018, the value of GUY PACAUD ET FILS is estimated at 492 197 € (range 178 546€ - 1 009 201€). With an EBITDA of 165 388€, the sector multiple of 4.3x is applied. The price/revenue ratio is 0.55x (in line with sector norms). 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 2018
184 transactions
178k€ 492k€ 1009k€
492 197 € Range: 178 546€ - 1 009 201€
NAF 5 année 2018

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
165 388 € × 4.3x
Estimation 719 002 €
243 876€ - 1 281 907€
Revenue Multiple 30%
525 648 € × 0.55x
Estimation 291 116 €
137 196€ - 938 977€
Net Income Multiple 20%
41 035 € × 5.5x
Estimation 226 809 €
77 248€ - 432 776€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 184 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 (Location de terrains et d'autres biens immobiliers)

Compare GUY PACAUD ET FILS with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about GUY PACAUD ET FILS

What is the revenue of GUY PACAUD ET FILS ?

The revenue of GUY PACAUD ET FILS in 2018 is 526 k€.

Is GUY PACAUD ET FILS profitable?

Yes, GUY PACAUD ET FILS generated a net profit of 41 k€ in 2018.

Where is the headquarters of GUY PACAUD ET FILS ?

The headquarters of GUY PACAUD ET FILS is located in LE PERRAY-EN-YVELINES (78610), in the department Yvelines.

Where to find the tax return of GUY PACAUD ET FILS ?

The tax return of GUY PACAUD ET FILS 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 GUY PACAUD ET FILS operate?

GUY PACAUD ET FILS operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.