SIREN : 540045218
P&A is a French company founded 14 years ago, specialized in the sector Autres commerces de détail spécialisés divers. Based in PARIS (75009), this company of category PME shows in 2024 a revenue of 1.2 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|
| Revenue | 1 191 313 € | 1 218 499 € | 1 178 267 € | 1 035 770 € | 1 075 842 € | N/C | N/C |
| Net income | 4 592 € | 7 520 € | -4 755 € | 71 577 € | 151 491 € | 6 804 € | 27 600 € |
| EBITDA | 18 498 € | -53 143 € | -4 893 € | 94 131 € | 205 829 € | N/C | N/C |
| Net margin | 0.4% | 0.6% | -0.4% | 6.9% | 14.1% | N/C | N/C |
In 2024, P&A achieves revenue of 1.2 M€. Revenue is growing positively over 7 years (CAGR: +2.6%). Slight decline of -2% vs 2023. After deducting consumption (759 k€), gross margin stands at 433 k€, i.e. a rate of 36%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 18 k€, representing 1.6% of revenue. Positive scissor effect: EBITDA margin improves by +5.9 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 5 k€, i.e. 0.4% of revenue. This profit can be retained or distributed to shareholders.
1 191 313 €
432 651 €
18 498 €
1 366 €
4 592 €
1.6%
The debt ratio (= Financial debt / Equity x 100) stands at 16%. 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 37%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.3 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 1.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
15.657%
36.765%
1.714%
3.348
33.1%
In 2024, the debt ratio of P&A (15.66) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of P&A (36.8%) 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.
In 2024, the repayment capacity of P&A (3.35) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 152.56. 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 3.8x. Financial charges are adequately covered by operations.
152.561
3.827
In 2024, the liquidity ratio of P&A (152.56) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.
In 2024, the interest coverage of P&A (3.8x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 136 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 190 days. Excellent situation: suppliers finance 54 days of the operating cycle (retail model). Inventory turnover is 32 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 240 days of revenue, i.e. 795 k€ to permanently finance.
795 154 €
136 j
190 j
32 j
240 j
Based on 117 transactions of similar company sales in 2024, the value of P&A is estimated at 228 194 € (range 133 739€ - 357 568€). With an EBITDA of 18 498€, the sector multiple of 4.0x is applied. The price/revenue ratio is 0.53x (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.
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This estimate is based on the analysis of 117 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare P&A with other companies in the same sector:
Voir toutes les statistiques du secteur Autres commerces de détail spécialisés divers
The revenue of P&A in 2024 is 1.2 M€.
Yes, P&A generated a net profit of 5 k€ in 2024.
The headquarters of P&A is located in PARIS (75009), in the department Paris.
The tax return of P&A 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).
P&A operates in the sector Autres commerces de détail spécialisés divers (NAF code 47.78C). See the 'Sector positioning' section above to compare the company with its competitors.