SIREN : 814523007
PAC is a French company founded 10 years ago, specialized in the sector Ingénierie, études techniques. Based in PETIT-COURONNE (76650), this company of category ETI shows in 2023 a revenue of 655 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 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 655 138 € | 1 913 636 € | 1 775 432 € | 995 984 € | 223 961 € | 200 800 € | 47 167 € | 20 000 € |
| Net income | -1 297 465 € | 992 863 € | 17 679 € | -178 822 € | -71 585 € | -90 878 € | -6 573 € | 2 462 € |
| EBITDA | -2 774 986 € | -763 349 € | 716 883 € | 285 534 € | 159 320 € | 127 737 € | -82 584 € | 10 061 € |
| Net margin | -198.0% | 51.9% | 1.0% | -18.0% | -32.0% | -45.3% | -13.9% | 12.3% |
In 2023, PAC achieves revenue of 655 k€. Over the period 2016-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +64.6%. Significant drop of -66% vs 2022. After deducting consumption (-2.2 M€), gross margin stands at 2.8 M€, i.e. a rate of 430%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -2.8 M€, representing -423.6% of revenue. Warning negative scissor effect: despite revenue change (-66%), EBITDA varies by -264%, reducing margin by 383.7 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -1.3 M€ (-198.0% of revenue), which will impact equity.
655 138 €
2 819 138 €
-2 774 986 €
-3 067 761 €
-1 297 465 €
-423.6%
The debt ratio (= Financial debt / Equity x 100) stands at 5%. 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 7%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
5.416%
7.244%
-420.74%
-0.019
89.1%
In 2023, the debt ratio of PAC (5.42) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2023, the financial autonomy of PAC (7.2%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2023, the repayment capacity of PAC (-0.02) 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 33.00. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
32.999
-33.493
In 2023, the liquidity ratio of PAC (33.00) 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 2023, the interest coverage of PAC (-33.5x) 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: 93 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 1041 days. Excellent situation: suppliers finance 948 days of the operating cycle (retail model). Inventory turnover is 61 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 1829 days of revenue, i.e. 3.3 M€ to permanently finance. Over 2016-2023, WCR increased by +799%, requiring additional financing.
3 328 868 €
93 j
1041 j
61 j
1829 j
Indicative estimate only : the number of comparable transactions in this sector is limited (47 transactions). This range of 119 209€ to 342 884€ is provided for information purposes only and requires in-depth analysis to be confirmed.
This estimate is based on the analysis of 47 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 Ingénierie, études techniques
The revenue of PAC in 2023 is 655 k€.
PAC recorded a net loss in 2023.
The headquarters of PAC is located in PETIT-COURONNE (76650), in the department Seine-Maritime.
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 Ingénierie, études techniques (NAF code 71.12B). See the 'Sector positioning' section above to compare the company with its competitors.