SIREN : 429202286
PAC is a French company founded 26 years ago, specialized in the sector Commerce de détail de meubles. Based in CLISSON (44190), this company of category PME shows in 2024 a revenue of 727 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 727 265 € | 688 517 € | 791 142 € | 746 025 € | N/C | 859 239 € | 880 025 € | 964 005 € |
| Net income | 31 912 € | 30 154 € | 40 578 € | 69 087 € | 35 689 € | -5 259 € | 27 214 € | 20 279 € |
| EBITDA | 50 799 € | 47 177 € | 43 786 € | 98 976 € | N/C | 2 813 € | 25 173 € | 32 410 € |
| Net margin | 4.4% | 4.4% | 5.1% | 9.3% | N/C | -0.6% | 3.1% | 2.1% |
In 2024, PAC achieves revenue of 727 k€. Activity remains stable over the period (CAGR: -3.9%). Vs 2023: +6%. After deducting consumption (371 k€), gross margin stands at 357 k€, i.e. a rate of 49%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 51 k€, representing 7.0% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 32 k€, i.e. 4.4% of revenue. This profit can be retained or distributed to shareholders.
727 265 €
356 733 €
50 799 €
37 588 €
31 912 €
7.0%
The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 63%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 6.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
0.0%
63.463%
6.012%
0.0
17.3%
In 2024, the debt ratio of PAC (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
In 2024, the financial autonomy of PAC (63.5%) 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.
In 2024, the repayment capacity of PAC (0.00) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 243.40. 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 0.1x. Danger: operating income does not cover interest charges, unsustainable situation.
243.4
0.089
In 2024, the liquidity ratio of PAC (243.40) 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.
In 2024, the interest coverage of PAC (0.1x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 7 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 71 days. Excellent situation: suppliers finance 64 days of the operating cycle (retail model). Inventory turnover is 69 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 87 days of revenue, i.e. 177 k€ to permanently finance. Notable WCR improvement over the period (-45%), freeing up cash.
176 754 €
7 j
71 j
69 j
87 j
Based on 61 transactions of similar company sales
in 2024,
the value of PAC is estimated at
198 328 €
(range 135 653€ - 300 347€).
With an EBITDA of 50 799€, the sector multiple of 4.7x is applied.
The price/revenue ratio is 0.22x
(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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 61 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 PAC with other companies in the same sector:
Voir toutes les statistiques du secteur Commerce de détail de meubles
The revenue of PAC in 2024 is 727 k€.
Yes, PAC generated a net profit of 32 k€ in 2024.
The headquarters of PAC is located in CLISSON (44190), in the department Loire-Atlantique.
The tax return of PAC 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).
PAC operates in the sector Commerce de détail de meubles (NAF code 47.59A). See the 'Sector positioning' section above to compare the company with its competitors.